IMPORTANT DATES : > Summary Return of December 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. : 24/01/2025      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec 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. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 24/01/2025      > Add/amend particulars (other than GSTIN) in GSTR-1 of Dec 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. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. : 26/01/2025      > Summary Return of December 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. : 26/01/2025      > Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December . : 28/01/2025      > Issue of TCS certificate for December quarter by All Collectors : 30/01/2025      > Deposit of TDS u/s 194-IA on payment made for purchase of property in December. : 30/01/2025      > 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 December (Else TDS is to be deposited on annual basis by 30 April of next year.) : 30/01/2025      > Deposit of TDS on certain payments made by individual/HUF u/s 194M for December. : 30/01/2025      > Deposit of TDS on transfer of virtual digital asset u/s 194S, by an exchange, for December. : 30/01/2025      > TDS Statements for December quarter. : 31/01/2025      > Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter. : 31/01/2025      > Determining amount payable as per column (3) of the Table specified in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024. : 31/01/2025     
 
     
   
 

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Manish Manwani is an Associate member of The Institute of Company Secretaries of India (ICSI) and Registered Valuer registered with Insolvency and Bankruptcy Board Of India (IBBI) under asset class Securities or Financial Assets and member of ICSI-Registered Valuer Organization (RVO), has a Bachelor's Degree in Commerce from Sagar University of Madhya Pradesh and also Cleared the Chartered Financial Analysts (CFA) Level - II From CFA Institute United States of America.

He has remarkable exposure and over a decade of experience in Corporate Law Advisory, Compliance Issues, Valuations and Advising on Various Corporate, Legal, Secretarial and Financial Matters.

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