Compliance Calendar – May 2024 Vishnu Daya & Co.

LLP
Chartered Accountants

Compliance Calendar – May 2024

A. Direct Tax / PF / ESI Compliance due dates for the month of May 2024

Due Date Form Period Comments

07.05.2024 Challan No. April 2024 Due date for deposit of tax deducted /collected
281

07.05.2024 Challan No. April 2024 Due date for payment of equalization levy other
285 than e-commerce supply or services.

15.05.2024 Form 27EQ January to Quarterly statement of TCS deposited for the
March 2024 quarter ending March 31, 2024

15.05.2024 TDS certificate March 2024 Due date for issue of TDS Certificate for tax
deducted under section 194-IA / 194-IB / 194M
/ 194S

15.05.2024 ESI Challan April 2024 Due date for payment of ESI

15.05.2024 E-Challan & April 2024 Due date for payment of Provident fund
Return

20.05.2024 PT Challan & April 2024 Due date for payment of PT

Return

30.05.2024 Form No. 49C Financial Year Submission of a statement by non-resident

2023-24 having a liaison office in India.

30.05.2024 Challan-cum- April 2024 Due date for furnishing of challan-cum-

statement statement in respect of tax deducted
under section 194-IA / 194-IB / 194M / 194S in
the month of April, 2024

30.05.2024 Form 27D January 2024 to Quarterly TCS certificate in respect of tax
March 2024 collected by any person for the quarter ending
March 31st, 2024

31.05.2024 Form January 2024 to Quarterly statement of TDS deposited for the
24Q/26Q/27Q March 2024 quarter ending March 31, 2024.

31.05.2024 Form No. 61A Financial Year Due date for furnishing of statement of financial
2023 -24 transaction as required to be furnished under
section 285BA (1)

31.05.2024 Form No. 61B Calendar year Due date for efiling of annual statement of
2023. reportable accounts as required to be furnished
under section 285BA(1)(k)

For Private Circulation Only All Rights Reserved

Compliance Calendar – May 2024 Vishnu Daya & Co. LLP
Chartered Accountants

31.05.2024 Form 49A Financial Year Application for allotment of PAN in case of non-
2023-24 individual resident person, which enters into a
financial transaction of Rs. 2,50,000 or more
during FY 2023-24 and hasn't been allotted any
PAN

31.05.2024 Form 49A Financial Year Application for allotment of PAN in case of
2023-24 person being managing director, director,
partner, trustee, author, founder, karta, chief
executive officer, principal officer or office
bearer of the person referred to in Rule 114(3)(v)
or any person competent to act on behalf of the
person referred to in Rule 114(3)(v) and who has
not allotted any PAN

31.05.2024 Form 10BD Financial Year Statement of particulars to be filed by reporting

2023-24 person under clause (viii) of sub-section (5) of
section 80G and clause (i) to sub-section (1A) of
section 35 of the Income Tax Act.

31.05.2024 Form 10BE Financial Year Certificate of donation under clause (ix) of sub-
2023-24 section (5) of section 80G and under clause (ii) to
sub-section (1A) of section 35 for the Financial
Year 2023-24.

31.05.2024 Form 9A Financial Year Application for exercise of option under clause
2023-24 (2) of the Explanation to sub-section (1) of
section 11 of the Income - tax Act, 1961 (if the
Assessee is required to submit return of income
on or before July 31, 2024)

31.05.2024 Form 10 Financial Year Statement to be furnished to the Assessing

2023-24 Officer/Prescribed Authority under clause (a) of
the Explanation 3 to the third proviso to clause
(23C) of section 10 or under clause (a) of sub-
section (2) of section 11 of the Income-tax Act,
1961 to accumulate income for future
application (if the Assessee is required to submit
return of income on July 31, 2024)

For Private Circulation Only All Rights Reserved

Compliance Calendar – May 2024 Vishnu Daya & Co. LLP
Chartered Accountants

B. GST related compliances for May 2024

GST COMPLIANCE CALENDER FOR MAY 2024

Sl. DUE FORM FORM
TYPE OF THE TAXPAYER
No DATE TYPE FREQUENCY
1 10-05-2024 Persons required to deduct TDS under GST GSTR-7 Monthly
E-commerce operators who are required to
2 10-05-2024 deduct TCS under GST GSTR-8 Monthly
Tax payers having an aggregate turnover of
3 11-05-2024 above Rs. 5 crores GSTR-1 Monthly
Tax payers having an aggregate turnover of not
more than Rs.5 crores and opted for QRMP Monthly
4 13-05-2024 scheme GSTR-1 (IFF) (Optional)
5 13-05-2024 Non Resident Taxable person (NRTP) GSTR-5 Monthly
6 13-05-2024 Input Service Distributors (ISD) GSTR-6 Monthly
Tax payers having an aggregate turnover of
7 20-05-2024 more than Rs.5 crores GSTR-3B Monthly
8 20-05-2024 OIDAR service provider GSTR-5A Monthly
Tax payers having an aggregate turnover upto
9 20-05-2024 Rs.5 crores GSTR-3B Monthly
Tax payers having an aggregate turnover Rs.5
10 22-05-2024 crores and opted for QRMP scheme GSTR-3B Quarterly
Persons who have been issued a Unique
11 28-05-2024 Identification Number GSTR-11 Monthly
Payment of GST by Registered person opted to
12 25-05-2024 file return under QRMP scheme PMT-06 Monthly

C. MCA related compliances for May 2024

I. Companies:

Sl. Applicability Purpose Period Comments

No.
1. Q1 2024-25 First BOD April, May or June 1st BOD meeting can be held within
meeting 2024 120 days of previous BOD meeting
held in last quarter of 2023-24
2. Q1 2024-25 Declaration of Q1 2024-25 Declaration of non-disqualification
Directors in by Directors & Disclosure of Interest
format MBP-1 of Directors to ascertain Related
& DIR-8 party transactions and approval
required for any such transactions
during the FY.
This is required in the 1st BOD
meeting held for the FY.
3. 30th September DIN KYC Open from 1st April Director user ID to be created in case
2024 to 30th Sept. 2024 DSC is required for DIN form.
4. 30th May 2024 PAS-6 For half-year To be filed by unlisted public
ending on 31st company for reconciliation of share
March capital audit report on half yearly

5. Special MGT-14 Within 30 days of To be filed if there is any resolution

Resolution or Resolution that requires filing with ROC –
Event based namely Special resolution for issue

For Private Circulation Only All Rights Reserved

Compliance Calendar – May 2024 Vishnu Daya & Co. LLP
Chartered Accountants

of shares through Private

placement, Issue of Debentures,
Buyback of Shares, Issue of Bonus
shares, Loan to Directors, Inter-
corporate loans, advances,
guarantees and security, etc.,
6. Charge CHG-1 Within 30 days of To be filed by all Companies within
Creation of creation or 30 days of sanction of loan with
Modification Modification of providing of security or mortgage or
security for loan hypothecation of assets of company
from Bank or
financial institution
7. Charge CHG-4 Within 30 days of To be filed by all Companies within
Satisfaction repayment or 30 days of closure of loan where any
satisfaction of security was provided by way of
security for loan mortgage or hypothecation of assets
from Bank or of company
financial institution
8. 30th June, 2024 DPT 3 Return of Deposits DPT 3 is a return of deposits that
companies must file to furnish
information about deposits and/or
outstanding receipt of loan or
money other than deposits.
9. Share transfer SH-4 SH-4 Form shall be duly executed by
SH-4 Form to be
the Transferee and sent to the
sent to the
Company within the prescribed
Company within 60
time for Noting in the next BOD
Days of Transfer of
Meeting. Share Certificate to be
Shares
endorsed for Share Transfer.
10. Changes in DIR-12 For Appointment Within 30 days from the date of
Directors of Directors and Appointment/ Resignation /
KMP and Changes Change in Designation i.e., Board
among them Meeting / sometimes General
Meeting
11 Increase in Notice to Registrar Within 30 days from the Date of
Authorised SH-7 of any Alteration of Increase in Share Capital i.e.,
Capital Share Capital General Meeting
12 Allotment of Within 30 days from the Date of
Return of
Securities PAS-3 Allotment of Securities i.e., General
Allotment of Shares
Meeting / BOD Meeting
13 Seeking SBO Notice to Member To be sent on the date of
applicability BEN-4 seeking Applicability of SBO or Change in
information SBO under Section 90.
14 Intimation on Declaration from Within 30 Days on becoming
SBO BEN-1 Significant Significant Beneficial Owner in that
applicability Beneficial Owner Company
15 Filing for SBO Return to the
applicability Registrar by
Company in
Within 30 Days from Receipt of
BEN-2 respect of
BEN-1 by the Company
Declaration
received in Form
BEN-1

For Private Circulation Only All Rights Reserved

Compliance Calendar – May 2024 Vishnu Daya & Co. LLP
Chartered Accountants

II. Limited Liability Partnership (LLP)

Sl. Due Date Purpose Period Comments

No.
1 30th May, 2024 LLP 01/04/2023 to Newly incorporated LLP incorporation
Annual 31/03/2024 date prior to 30th September, 2023
Return –
Form 11

2 30th September DIN KYC Can be done till Director user ID to be created in case
2024 30th Sept. 2024 DSC is required for DIN form.
3 Within 30 days Form 3 & For recording Mandatory to file within 30 days of
from the event Form 4 changes in changes in partners, terms of agreement
constitution of LLP
4 Within 30 days Form 4A Once for all the Every LLP should maintain a register of
– from the day entries till date and its partners in Form 4A to be kept at the
whenever then within 7 days, registered office of the LLP. Entries in
notified by whenever changes the register must be made within 7 days
MCA take place. of changes, if any. Details of beneficial
ownership (if any) must also be updated
in said register.

For Private Circulation Only All Rights Reserved