CGST Circular

07 Oct 24 Filing of Tax Audit Report where due date of ITR is 31 Oct.

07 Oct 24 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.

07 Oct 24 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.

07 Oct 24 Filing of other Audit Reports , where due date of ITR is 31 Oct.

07 Oct 24 Return of External Commercial Borrowings for September.

07 Oct 24 CA firms to Submit online Multi purpose Empanelment form (MEF) for FY 24-25.

07 Oct 24 "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 Oct 24 Monthly Return by Tax Deductors for September.

10 Oct 24 Monthly Return by e-commerce operators for September.

11 Oct 24 Monthly Return of Outward Supplies for September.

13 Oct 24 Quarterly Return of Outward Supplies for Jul-Sep (QRMP)

13 Oct 24 Monthly Return by Non-resident taxable person for September.

13 Oct 24 Monthly Return of Input Service Distributor for September.

14 Oct 24 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 Oct 24 Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM)

15 Oct 24 Payment of ESI for September

15 Oct 24 E-Payment of PF for September.

15 Oct 24 TCS Statement for Sep Quarter.

15 Oct 24 Details of Deposit of TDS/TCS of September by book entry by an office of the Government.

15 Oct 24 Statement by Banks etc. in respect of foreign remittances in Sep Quarter.

15 Oct 24 E-filing of form 15G/H for Sep Quarter.

15 Oct 24 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.

15 Oct 24 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 Oct 24 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.

15 Oct 24 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.

18 Oct 24 Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.

20 Oct 24 Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.

20 Oct 24 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 Oct 24 Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).

22 Oct 24 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 Oct 24 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 Oct 24 Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.

26 Oct 24 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 Oct 24 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 Oct 24 Filing of financial statements by Cos (Other than OPCs) for FY 2023-24 with the ROC. (30 days from AGM.)

29 Oct 24 Report on Annual General Meeting by Listed company when AGM held on 30 Sep. (within 30 days from completion of AGM).

29 Oct 24 Statement of Accounts and Solvency for 2023-24 to be filed by every LLP.

30 Oct 24 Half-yearly return by Nidhi Companies for April to September.

30 Oct 24 Issue of TCS certificate by All Collectors for September quarter.

30 Oct 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in September.

30 Oct 24 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 Oct 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.

30 Oct 24 Deposit of TDS on Virtual Digital Assets u/s 194S for September.

31 Oct 24 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 Oct 24 Avail QRMP for Oct-Dec onwards.

31 Oct 24 Taxpayers to declare opening balance for these new GST ledgers.

31 Oct 24 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 Oct 24 Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)

31 Oct 24 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 Oct 24 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 Oct 24 Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.