Setting out on a profitable business journey in 2024 requires careful attention to regulatory requirements in addition to strategic preparation. The annual Compliance Calendar for Year 2024 provides a comprehensive schedule that includes all of the monthly forms, duties, and deadlines that are necessary to guarantee corporate compliance. This book becomes a vital resource for businesses navigating the complex web of legal procedures as we go over each month’s needs, which include ECB transaction reporting, auditor appointments, ESIC and PF forms, and disclosures required by SEBI and FEMA. Keep up the good work, maintain compliance, and welcome a year of business success built on careful attention to detail and strategic planning.
| S. No |
Particulars of Compliance for January | Forms/Regulation | Applicable Act | Due date | Remarks | |||||
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The borrower must record actual ECB transactions through AD category I bank on a monthly basis (7 Working days) | FORM ECB 2 |
FEMA
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09.01.2024 | ||||||
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Appointment of Auditor | FORM ADT-1 | Companies Act | 14.01.2024 | If any AGM Extension or first AGM was held on 31.12.2023
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Payment and filing of ESIC Return for the month of December 2023 | ESI challan
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ESIC Act
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15.01.2024 | ||||||
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Payment and filing of PF Return for the month of December 2023 | ECR
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EPF Act | 15.01.2024 | ||||||
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Compliance of Disclosure of Shareholding Pattern | Reg 31(1)(b)
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SEBI (LODR) | 21.01.2024
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Filing of Annual Accounts | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS | Companies Act | 29.01.2024 | ||||||
| S. No |
Particulars of Compliance for February | Forms/Regulation | Applicable Act | Due date | Remarks | |||||
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) 3 | FORM ECB 2 | FEMA | 09.02.2024 | ||||||
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2 Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.02.2024 | ||||||
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Payment and filing of ESIC Return for the month of January 2024 | ESI challan
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EPF Act | 15.02.2024
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Payment and filing of PF Return for the month of January 2024 | ECR | EPF Act | 15.02.2024 | ||||||
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Filing of Annual Returns | FORM MGT-7/MGT-7A | Companies Act | 29.02.2024 | (If any AGM Extension or first AGM was held on 31.12.2023) | |||||
| S. No |
Particulars of Compliance for March | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 11.03.2024 | |
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Payment and filing of ESIC Return for the month of February 2024 | ESI challan | ESIC Act | 15.03.2024 | |
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Payment and filing of PF Return for the month of February 2024 | ECR | EPF Act | 15.03.2024 | |
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For the financial year 2022-23, form CSR-2 shall be filed separately on or before 31st March, 2024 after filing FORM AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind As), as the case may be | CSR-2 |
Companies Act | 31.03.2024 |
| S. No |
Particulars of Compliance for April | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.04.2024 | |
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Payment and filing of PF Return for the month of March 2024 | ECR | EPF Act | 15.04.2024 | |
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Compliance of Corporate Governance | Report Reg 27(2) | SEBI (LODR) | 21.04.2024 | |
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Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.04.2024 | |
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Transfer or transmission or transposition of securities | Reg 40 (10) | SEBI (LODR) | 30.04.2024 | |
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Annual Return of dormant company | MSC-3 | Companies Act | 30.04.2024 | |
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Return on dues from small and Medium enterprises | MSME – 1 | Companies Act | 30.04.2024 |
| S. No |
Particulars of Compliance for May | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.05.2024 | |
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Payment and filing of ESIC Return for the month of April 2024 | ESI challan | ESIC Act | 15.05.2024 | |
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Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 30.05.2024 | |
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Disclosures of related party transactions | Reg 23 (9) | SEBI (LODR) | 30.05.2024 | On the date of publication of standalone and consolidate financial results |
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Secretarial Compliance Report | Reg 24A | SEBI (LODR) | 30.05.2024 |
| S. No |
Particulars of Compliance for June | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 11.06.2024 | |
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Payment and filing of ESIC Return for the month of May 2024 | ESI challan | ESIC Act | 15.06.2024 | |
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Payment and filing of PF Return for the month of May 2024 | ECR | EPF Act | 15.06.2024 | |
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Return of deposit or particulars of transaction not considered as deposit or both as per Section 73 of the Act | DPT-03 | Companies Act | 30.06.2024 | |
| S. No |
Particulars of Compliance for July | Forms/Regulation | Applicable Act | Due date | Remarks |
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Payment and filing of ESIC Return for the month of June 2024 | ESI challan | ESIC Act | 15.07.2024 | |
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Payment and filing of PF Return for the month of June 2024 | ECR | EPF Act | 15.07.2024 | |
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Compliance of Corporate Governance Report Reg | Reg 27(2) | SEBI (LODR) | 21.07.2024 | |
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Compliance of Statement of Grievance Redressal Mechanism | Reg 13(3) | SEBI (LODR) | 21.07.2024 | |
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Reconciliation of share capital audit report | Reg 74(5) | SEBI (LODR) | 30.07.2024 |
| S. No |
Particulars of Compliance for August | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 09.08.2024 | |
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Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.08.2024 | |
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Payment and filing of ESIC Return for the month of July 2024 | ESI challan | ESIC Act | 15.08.2024 | |
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Payment and filing of PF Return for the month of July 2024 | ECR | EPF Act | 15.08.2024 |
| S. No |
Particulars of Compliance for September | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 10.09.2024 |
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Payment and filing of ESIC Return for the month of August 2024 | ESI challan | ESIC Act | 15.09.2024 | |
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KYC for Directors | DIR-3 KYC/Web | Companies Act | 30.09.2024 | |
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Filing of Annual Accounts for One Person Company | Companies Act | 26.09.2024 | Within 180 days from the closure of the financial year | |
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Appointment of Cost Auditor | CRA-2 | Companies Act | 26.09.2024 | Within 30 days of the Meeting in which appointment was made or 180 days of the commencement of every financial year , whichever is earlier |
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Annual Accounts of Foreign Companies | FC -3 | Companies Act | 30.09.2024 | Within a period of 6 months of the close of the financial year of the foreign company |
| S. No |
Particulars of Compliance for October | Forms/Regulation | Applicable Act | Due date | Remarks |
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Appointment of Auditor | FORM ADT-1 | Companies Act | 14.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
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Payment and filing of ESIC Return for the month of September 2024 | ESI challan | ESIC Act | 15.10.2024 | |
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Compliance of Corporate Governance Report | Reg 27(2) | SEBI (LODR) | 21.10.2024 | |
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Appointment of CEO or CFO or CS | MGT-14 & DIR-12 | Companies Act | 30.10.2024 | Within 30 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
| S. No |
Particulars of Compliance for November | Forms/Regulation | Applicable Act | Due date | Remarks |
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days)
|
FORM ECB 2 | FEMA | 11.11.2024
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Statement of deviation(s) or variation(s) | Reg 32 (1) | SEBI (LODR) | 14.11.2024 | |
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Financial Results along with Limited review report/Auditor’s report | Reg 33 (3) (a) | SEBI (LODR) | 14.11.2024 | |
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Payment and filing of ESIC Return for the month of October 2024 | ESI challan | ESIC Act | 15.11.2024 | |
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Filing of Annual Returns for OPC and Private Limited Companies | FORM MGT-7/MGT-7A | Companies Act | 30.11.2024 | Within 60 days of the Annual General Meeting, if AGM was held on 30.09.2024 |
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Every Auditor referred to in rule 3 shall file a return with the Authority | NFRA -2 | Companies Act | 30.11.2024 | On or before 30th November of each year |
| S. No |
Particulars of Compliance for December | Forms/Regulation | Applicable Act | Due date | Remarks |
|
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The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | FEMA | 10.12.2024
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Payment and filing of ESIC Return for the month of November 2024 | ESI challan | ESIC Act | 15.12.2024 | |
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Payment and filing of PF Return for the month of November 2024 | ECR | EPF Act | 15.12.2024 | |
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Convening the First Annual General Meeting (AGM) of the Company | 31.12.2024 | Within 9 Months from the closure of the financial year |
Income Tax and GST filing
The Compliance Calendar for Year 2024, will provide you to fulfil the compliance as per the Income Tax Act, 1961 and the GST Act, 2017 for the financial year, 2024.
January Compliance Calendar for Year 2024
| Due Dates | Forms |
| 7th January, 2024 | Payment of TCS/TDS |
| 10th January, 2024 | Form GSTR 7/8 filed |
| 11th January, 2024 | Form GSTR-1, which is monthly filing |
| 20th January, 2024 | Payment of ESIC/ PF;
TCS return filing for Q3 of 2023-24. |
| 31st January, 2024 | TCS certificate issued |
February Compliance Calendar for Year 2024
| 10th February, 2024 | Form GSTR 7/8 filing |
| 11th February, 2024 | Filing form GSTR-1 (monthly) |
| 15th February, 2024 | TDS certificate issuance for Q3.
Payment of ESIC/ PF |
| 20th February, 2024 | Monthly furnishing of GSTR-3B by taxpayers who have QRMP Scheme.
Monthly, furnishing GSTR-5A filed by a NRI OIDAR Service provider |
| 25th February, 2024 | Payment’s due date of GST PMT 06 by taxpayers who have QRMP Scheme. |
March Compliance Calendar for Year 2024
| 7th March, 2024 | Payment of TDS/ TCS |
| 10th March, 2024 | Form GSTR 7/8 filing |
| 11th March, 2024 | Form GSTR-1 monthly filing |
| 13th March, 2024 | Form GSTR-1 furnishing for Invoice Furnishing Facility by taxpayers who have QRMP Scheme.
Form GSTR 5/6 filing. |
| 15th March, 2024 | Payment of PF/ ESIC.
4th Instalment of Advance Tax (100%) for FY 2023-24. |
| 20th March, 2024 | Monthly GSTR-3B by taxpayers who have QRMP scheme.
Monthly GSTR-5A to be filed by NRI OIDAR Service providers. |
April Compliance Calendar for Year 2024
| 7th April, 2024 | Payment of TDS/ TCS |
| 10th April, 2024 | Form GSTR 7/8 |
| 11th April, 2024 | Form GSTR-1 |
| 13th April, 2024 | GSTR-1 by taxpayers who have QRMP Scheme for Q4.
Form GSTR 5/6 filing |
| 20th April, 2024 | Monthly GSTR-3B furnishing by taxpayers who have not opted for the scheme of QRMP.
Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers. |
| 30th April, 2024 | Payment of TDS.
Form GSTR-4 filing for FY 2023-24. |
May Compliance Calendar for Year 2024
| 13th May, 2024 | Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP scheme.
Form GSTR 5/6 filing. |
| 15th May, 2024 | TCS return filing for Q4 |
| 20th May, 2024 | Furnishing GSTR- 3B monthly by taxpayers who have not QRMP scheme.
Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers. |
| 25th May, 2024 | Due date for payment of GST PMT 06 by taxpayers who have opted for QRMP Scheme. |
June Compliance Calendar for Year 2024
| 11th June, 2024 | Form GSTR-1 monthly filing |
| 13th June, 2024 | Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP scheme.
Form GSTR 5/6 filing. |
| 15th June, 2024 | Issuance of TDS Certificate for Q4.
Payment of PF/ ESIC. 1st Instalment of Advance tax (15%) |
| 20th June, 2024 | Monthly furnishing GSTR-3B by taxpayers who have not QRMP Scheme.
Monthly furnishing GSTR-5A to be filed by a Non-Resident OIDAR Service Providers. |
| 25th June, 2024 | Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme. |
July Compliance Calendar for Year 2024
| 7th July, 2024 | Payment of TCS/ TDS |
| 10th July, 2024 | Form GSTR 7/8 filing. |
| 11th July, 2024 | Form GSTR-1 monthly filing |
| 13th July, 2024 | Furnishing GSTR-1 by taxpayers who opted for QRMP Scheme.
Form GSTR 5/6 filing |
| 15th July, 2024 | TDS Return filing.
ESIC/ PF payment. |
| 18th July, 2024 | CMO-08 filing |
| 20th July, 2024 | Furnishing monthly form of GSTR-3B by taxpayers who have not QRMP Scheme. |
| 22nd July, 2024 | Furnishing form GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme. |
| 24th July, 2024 | Furnishing form GSTR-3B for QRMP-2 by taxpayers who have QRMP Scheme. |
| 30th July, 2024 | Issuance of TCS Certificate |
August Compliance Calendar for Year 2024
| 7th August, 2024 | Payment of TDS/ TCS |
| 10th August, 2024 | Form GSTR- 7/8 filing |
| 11th August, 2024 | Form GSTR-1 monthly filing |
| 13th August, 2024 | Furnishing of GSTR 1 in Invoice furnishing facility by taxpayers who QRMP scheme.
Form GSTR 5/6 filing. |
September Compliance Calendar for Year 2024
| 7th September, 2024 | Payment TDS/ TCS. |
| 10th September, 2024 | Form GSTR 7/8 filing. |
| 11th September, 2024 | Form GSTR-1 monthly filing. |
| 13th September, 2024 | Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP Scheme.
Form GSTR 5/6 filing. |
| 15th September, 2024 | Payment ESIC/ PF.
2nd Instalment of Advance Tax (45%). |
| 25th September, 2024 | Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme. |
| 30th September, 2024 | Due date of Tax audit.
Filing form of DIR-3 KYC |
October Compliance Calendar for Year 2024
| 10th October, 2024 | Form GSTR 7/8 filing |
| 11th October, 2024 | Form GSTR-1 monthly filing |
| 13th October, 2024 | Furnishing of GSTR 1 by taxpayers who have QRMO Scheme.
Form GSTR 5/6 filing |
| 15th October, 2024 | Payment of ESIC/ PF.
TCS Return filing |
| 22nd October, 2024 | Furnishing GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme. |
| 31st October, 2024 | TDS return filing.
ITR (Audit) filing. Due date of transferring pricing audit |
November Compliance Calendar for Year 2024
| 7th November, 2024 | Payment of TDS/ TCS |
| 10th November, 2024 | GSTR 7/8 form filing |
| 11th November, 2024 | Form GSTR-1 monthly filing |
| 13th November, 2024 | Furnishing GSTR-1 in Invoice furnishing facility by taxpayers who have QRMP Scheme. |
| 15th November, 2024 | Payment ESIC/ PF |
| 20th November, 2024 | Monthly furnishing GSTR-3B by taxpayers who have not QRMP scheme. |
| 25th November, 2024 | Due date for GST PMT 06 payment by Taxpayers who have QRMP Scheme. |
| 30th November, 2024 | ITR (Transfer pricing case) filing |
December Compliance Calendar for Year 2024
| 10th December, 2024 | Form GSTR 7/8 filing |
| 11th December, 2024 | Form GSTR-1 monthly filing |
| 13th December, 2024 | Furnishing GSTR-1 in Invoice Furnishing facility by taxpayers who have QRMP Scheme.
Form GSTR 5/6 filing |
| 15th December, 2024 | Payment of PF/ ESIC
3rd Instalment of Advance Tax (75%) |
| 25th December, 2024 | Due date of GST PMT 06 payment by taxpayers who have QRMP Scheme. |
| 31st December, 2024 | Due date filing of belated/ revised ITR.
Due date of filing GSTR-9. |
CS Urvashi Jain is an associate member of the Institute of Company Secretaries of India. Her expertise, inter-alia, is in regulatory approvals, licenses, registrations for any organization set up in India. She posse’s good exposure to compliance management system, legal due diligence, drafting and vetting of various legal agreements. She has good command in drafting manuals, blogs, guides, interpretations and providing opinions on the different core areas of companies act, intellectual properties and taxation.
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