Event Date	Act	Applicable Form	Obligation
	01/10/2024	Income Tax	-	Reduction in TDS rates from 5% to 2% for sections 194DA, 194G, 194H, 194IB, 194M & from 1% to 0.1% for 194O. No TDS to be ducted under section 194F relating to payments on account of repurchase of units by Unit Trust of India or other mutual Funds. Note : TDS Rate in case of payment of insurance commission to non-corporate u/s 194D is 5% for FY 24-25. It will be reduced to 2% wef 1.4.25.
	01/10/2024	Securities Transaction Tax	-	Increase in Securities Transaction Tax(STT) on Sale of Options from 0.0625% to 0.1% of the premium & that on futures from 0.0125% to 0.02% of the trade price.
	07/10/2024	Income Tax	Form 3CD, 3CA/3CB	Filing of Tax Audit Report where due date of ITR is 31 Oct.
	07/10/2024	Income Tax	Form 29B, 29C	Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
	07/10/2024	Income Tax	Form 10DA	Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
	07/10/2024	Income Tax	-	Filing of other Audit Reports , where due date of ITR is 31 Oct.
	07/10/2024	FEMA	ECB-2	Return of External Commercial Borrowings for September.
	07/10/2024	ICAI Act	MEF Form	CA firms to Submit online Multi purpose Empanelment form (MEF) for FY 24-25.
	07/10/2024	Income Tax	Challan No. ITNS-281	"Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
	10/10/2024	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for September.
	10/10/2024	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for September.
	11/10/2024	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for September.
	13/10/2024	Goods and Services Tax	GSTR-1	Quarterly Return of Outward Supplies for Jul-Sep (QRMP)
	13/10/2024	Goods and Services Tax	GSTR-5	Monthly Return by Non-resident taxable person for September.
	13/10/2024	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for September.
	14/10/2024	Goods and Services Tax	-	Optional Invoice Management System (IMS) introduced to allow taxpayers to accept, reject, or to keep the invoices pending for the purpose of availment of ITC.
	14/10/2024	Companies Act	Form ADT-1	Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM)
	15/10/2024	ESI	ESI Challan	Payment of ESI for September
	15/10/2024	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for September.
	15/10/2024	Income Tax	27EQ	TCS Statement for Sep Quarter.
	15/10/2024	Income Tax	Form 24G	Details of Deposit of TDS/TCS of September by book entry by an office of the Government.
	15/10/2024	Income Tax	Form No.15CC	Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
	15/10/2024	Income Tax	Form No.15G/H	E-filing of form 15G/H for Sep Quarter.
	15/10/2024	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
	15/10/2024	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in August.
	15/10/2024	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.
	15/10/2024	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.
	18/10/2024	Goods and Services Tax	CMP-08	Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
	20/10/2024	Goods and Services Tax	GSTR-5A	Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.
	20/10/2024	Goods and Services Tax	GSTR-1A	To add/amend particulars (other than GSTIN) in GSTR-1 of Sep. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. For quarterly filers, it can be filed till 22/24 Oct.
	20/10/2024	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).
	22/10/2024	Goods and Services Tax	GSTR-3B	Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
	24/10/2024	Goods and Services Tax	GSTR-3B	Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
	25/10/2024	Goods and Services Tax	ITC-04	Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.
	26/10/2024	Companies Act	Form CRA-4	Filing of Cost Audit Report for 2023-24 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
	28/10/2024	Goods and Services Tax	GSTR-11	Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
	29/10/2024	Companies Act	Form AOC-4/AOC-4 XBRL	Filing of financial statements by Cos (Other than OPCs) for FY 2023-24 with the ROC. (30 days from AGM.)
	29/10/2024	Companies Act	Form MGT-15	Report on Annual General Meeting by Listed company when AGM held on 30 Sep. (within 30 days from completion of AGM).
	29/10/2024	LLP Act	Form LLP- 8	Statement of Accounts and Solvency for 2023-24 to be filed by every LLP.
	30/10/2024	Companies Act	NDH-3	Half-yearly return by Nidhi Companies for April to September.
	30/10/2024	Income Tax	Form 27D	Issue of TCS certificate by All Collectors for September quarter.
	30/10/2024	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
	30/10/2024	Income Tax	Form 26QC	Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in Sep. (Else TDS is to be deposited on annual basis by 30 April of next year.)
	30/10/2024	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.
	30/10/2024	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for September.
	31/10/2024	MSMED, 2006	MSME Form I	Specified Companies(receiving supplies from Micro & Small Enterprises whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep. Details of even those MSME vendors to be given, to whom payment was made whether within 45 days or later.
	31/10/2024	Goods and Services Tax	-	Avail QRMP for Oct-Dec onwards.
	31/10/2024	Goods and Services Tax	RCM ledger & ITC Reclaim ledger	Taxpayers to declare opening balance for these new GST ledgers.
	31/10/2024	Goods and Services Tax	-	Report cumulative ITC reversal (ITC that has been reversed earlier and has not yet been reclaimed) as opening balance for Electronic Credit Reversal and Re-claimed Statement.
	31/10/2024	Income Tax	10-IC	Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)
	31/10/2024	Income Tax	10-ID	Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
	31/10/2024	Income Tax	10-IE	Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct.
	31/10/2024	Income Tax	10-IF	Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.
	31/10/2024	Income Tax	Form 67	Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).
	31/10/2024	Income Tax	ITR 1 to 6	Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)
	31/10/2024	Income Tax	Form 24Q, 26Q, 27Q	TDS Statements for September quarter.
	31/10/2024	Income Tax	Form 26QF	Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.
	31/10/2024	Income Tax	26QAA	Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.
	31/10/2024	Income Tax	Form 61	E-filing of information of declarations in Form 60 received upto 30 Sep.
	31/10/2024	Income Tax	Form 61-A	Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for Apr-Sep.
	31/10/2024	Income Tax	-	Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).
	31/10/2024	Income Tax	Form 3CEB	Filing of Report u/s 92E for international transactions and specified domestic transactions.
	31/10/2024	Income Tax	Form 3CD, 3CA/3CB	Filing Tax Audit Report where due date of ITR is 30 Nov.
	31/10/2024	Income Tax	Form 29B, 29C	Filing MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.
	31/10/2024	Income Tax	-	Filing other Audit Reports where due date of ITR is 30 Nov.
	31/10/2024	Income Tax	Form 10DA	Filing Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.