{"id":5131,"date":"2021-11-07T11:29:51","date_gmt":"2021-11-07T11:29:51","guid":{"rendered":"https:\/\/msassociates.pro\/articles\/?p=5131"},"modified":"2025-03-27T14:27:20","modified_gmt":"2025-03-27T14:27:20","slug":"due-dates-under-dtidt","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/due-dates-under-dtidt\/","title":{"rendered":"Due dates of Direct Tax &#038; Indirect Tax"},"content":{"rendered":"<p>There are many due dates under GST &amp; Income Tax Act. Some of which are general in nature, and some are industry specific<\/p>\n<p>Let us investigate the some of the due dates which are majorly applicable to most of the business entities.<\/p>\n<p>&nbsp;<\/p>\n<p>Firstly, GST. Goods &amp; Services Tax came into the effect on 01.07.2024. It is one of the indirect taxes levied in India. Under this there are some returns that needs to be submitted to the department on regular basis. Now let us have a brief overview of the returns, to whom it applies, it\u2019s frequency &amp; the due date.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"601\">\n<table>\n<tbody>\n<tr>\n<td width=\"115\">\n<p><strong>GST Return<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p><strong>Purpose<\/strong><\/p>\n<\/td>\n<td width=\"75\">\n<p><strong>Frequency<\/strong><\/p>\n<\/td>\n<td width=\"169\">\n<p><strong>Due Date<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-1<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Outward supplies report<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly\/Quarterly<\/p>\n<\/td>\n<td width=\"169\">\n<p>11th (Monthly), 13th (Quarterly)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-1A<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>To update the details of sales for GSTR-1 which is filed earlier.<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly\/Quarterly<\/p>\n<\/td>\n<td width=\"169\">\n<p>Filing after GSTR-1, But before filing GSTR-3B.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-3B<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Summary of outward and inward supplies<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly\/Quarterly<\/p>\n<\/td>\n<td width=\"169\">\n<p>20th (Monthly), *22nd\/24th (Quarterly)<\/p>\n<p>*Depends on principal place of Business.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-4<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Annual Return for composition taxpayers<\/p>\n<\/td>\n<td width=\"75\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"169\">\n<p>30th of April<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>CMP-08<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"227\">\n<p>Quarterly Return for composition taxpayers<\/p>\n<\/td>\n<td width=\"75\">\n<p>Quarterly<\/p>\n<\/td>\n<td width=\"169\">\n<p>18<sup>th<\/sup> of following month of a Quarter<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-5<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Return for non-resident taxpayers<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"169\">\n<p>13th of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-5A<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Form GSTR-5A is a return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to non-taxable persons, from a place outside India to a person in India.<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"169\">\n<p>20<sup>th<\/sup> of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-6<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Return for Input Service Distributors<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"169\">\n<p>13th of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-7<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>TDS return<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"169\">\n<p>10th of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-8<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>TCS return for e-commerce operators<\/p>\n<\/td>\n<td width=\"75\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"169\">\n<p>10th of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-9,9C<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Annual return for regular taxpayers<\/p>\n<\/td>\n<td width=\"75\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"169\">\n<p>31st December after the financial year.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-10<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Final return after GST registration cancellation<\/p>\n<\/td>\n<td width=\"75\">\n<p>One-time<\/p>\n<\/td>\n<td width=\"169\">\n<p>Within 3 months from cancellation<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>GSTR-11<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"227\">\n<p>Form GSTR-11 is a form to be filed by every registered person, who has been issued a Unique Identity Number (UIN), to get tax credit\/refunds under GST.<\/p>\n<\/td>\n<td width=\"75\">\n<p>Quarterly<\/p>\n<\/td>\n<td width=\"169\">\n<p>28<sup>th<\/sup> of the following month<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>ITC-04<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Input Tax Credit on Job Work<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"75\">\n<p>Half yearly\/Annually<\/p>\n<\/td>\n<td width=\"169\">\n<p>If T\/O &gt; 5 Crores &#8211; Half yearly<\/p>\n<p>&nbsp;<\/p>\n<p>If T\/O &lt; 5 Crores &#8211; Annually<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"115\">\n<p><strong>LUT<\/strong><\/p>\n<\/td>\n<td width=\"227\">\n<p>Filing of Letter of Undertaking for Export of Goods or Services<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"75\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"169\">\n<p>31<sup>st<\/sup> March of previous financial year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Now Income Tax. Income Tax Act, 1961 is the direct tax levied in India. Although there are only three deadlines for filings Income Tax returns, there are also some other due dates for various compliances. Let us have a look at some of them<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"161\">\n<p><strong>Purpose<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p><strong>Frequency<\/strong><\/p>\n<\/td>\n<td width=\"220\">\n<p><strong>Due Date<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>TDS\/TCS Payments<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Monthly<\/p>\n<\/td>\n<td width=\"220\">\n<p>7<sup>th<\/sup> of the Subsequent month.<\/p>\n<p>For March, 30<sup>th<\/sup> of April<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>TDS returns filings<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Quarterly<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of subsequent month ending the quarter.<\/p>\n<p>For March, 31<sup>st<\/sup> of May.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>TCS returns filings<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Quarterly<\/p>\n<\/td>\n<td width=\"220\">\n<p>15<sup>th<\/sup> of subsequent month ending the quarter.<\/p>\n<p>For March, 15<sup>th<\/sup> of May.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Advance Tax<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Quarterly<\/p>\n<\/td>\n<td width=\"220\">\n<p>15<sup>th<\/sup> of the last month in the quarter<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Country By Country Reporting in form 3CEAD<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>12 months from the end of company\u2019s reporting accounting year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Statement of Specified financial transaction (SFT)<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate May ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Filing of Income Tax return for other than those covered under section 92E<\/strong><\/p>\n<p><strong>a.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Non-Corporate<\/strong><\/p>\n<p><strong>b.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Non-Tax audits<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate July ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Filing of Income Tax return for other than those covered under section 92E<\/strong><\/p>\n<p><strong>a.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Corporate<\/strong><\/p>\n<p><strong>b.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Tax audits<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate October ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Filing of Income Tax return for those covered under section 92E<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>30<sup>th<\/sup> of immediate November ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Tax Audit Report<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>One month prior to the date of filing Income Tax return<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Form 3CEB<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate October ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate October ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Report in Form No. 3CEAA by a constituent entity of an international group<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>30<sup>th<\/sup> of immediate November ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Filing of Belated\/Revised ITR<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>Annually<\/p>\n<\/td>\n<td width=\"220\">\n<p>31<sup>st<\/sup> of immediate December ending from the financial year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"161\">\n<p><strong>Furnishing of an updated return of income for the Financial Year<\/strong><\/p>\n<\/td>\n<td width=\"140\">\n<p>NA<\/p>\n<\/td>\n<td width=\"220\">\n<p>3<sup>rd<\/sup> 31<sup>st<\/sup> of March ending from the financial year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Changes in various tax compliances due to novel coronavirus (COVID19) Due Dates For Income Tax Compliances<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5131","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Due dates of Direct Tax &amp; Indirect Tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/due-dates-under-dtidt\/\" \/>\n<meta property=\"og:locale\" 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