Does the December 2024 compliance calendar still set the due dates?
No. The December 2024 compliance calendar listed dates inside that month, and that month has ended. Advance tax, the GST annual return, and a belated income-tax return follow the standing rules.
Which dates have passed?
Every date that fell in December 2024. That includes November’s GST returns, November’s TDS deposit, the third advance-tax instalment for assessment year 2025-26, and the belated or revised return for assessment year 2024-25. The same is true of the April 2026 calendar and the 2020 calendar.
Which December dates still recur?
Where tax payable after TDS exceeds ₹10,000, advance tax is 75 percent by 15 December. A business taxed under section 44AD or 44ADA pays the whole of its advance tax by 15 March and does not use the December instalment. Payment is on the challan 280 page.
A belated return under section 139(4) may be filed before three months prior to the end of the assessment year, or before the assessment is completed, whichever is earlier. For an assessment year that ends on 31 March, that date is 31 December. An updated return under section 139(8A) is a different return, and it can be filed within 48 months with the additional tax that section requires.
What did that GST annual return cover?
GSTR-9 is due by 31 December of the next financial year, after that year’s GSTR-1 and GSTR-3B. December 2024 was the due month for the year that had already closed. A turnover up to ₹2 crore is exempt only for the years a notification covers. GSTR-9C is the reconciliation when turnover exceeds ₹5 crore, and it is filed with GSTR-9. A composition taxpayer files GSTR-4, not GSTR-9. GSTR-9A is not in use. The standing annual return is on the GST annual returns page. Monthly dates are on the GST returns page.
What should this page not be used for?
It should not be used as the open list of deadlines, and it should not be used as the calendar for a later December. Company annual forms follow the year-end, on the annual compliances page.
Frequently asked questions
Four questions cover that year’s advance tax, GSTR-9A, the belated return, and this page’s scope.
Is the December 2024 advance-tax instalment still open?
No. That instalment has passed. The standing third instalment is 75 percent by 15 December, when tax payable after TDS exceeds ₹10,000.
Is GSTR-9A still filed in December?
No. GSTR-9A is not in use. A composition taxpayer files GSTR-4. GSTR-9 is the annual return for a regular taxpayer.
Can assessment year 2024-25 still use 31 December 2024?
No. That belated-return date has passed. A later assessment year uses 31 December of that assessment year, where section 139(4) still allows the return.
Is this the standing compliance calendar?
No. This page is the December 2024 note. Standing GST and company dates are on the returns pages.
Sources
Advance tax is section 211. The GST annual return is on the GST portal. A belated return is section 139(4).