Does the October 2024 compliance calendar still set the due dates?
No. October 2024 has ended. A company’s income-tax return is still due on 31 October, unless section 92E moves it to 30 November. Nothing in that October is still open.
Which October 2024 dates have passed?
GST for September 2024, TDS for that month, the company return due on 31 October 2024, AOC-4 for an annual general meeting held that September, LLP Form 8 for the year then ended, and MSME-1 for April to September 2024. The October 2025 calendar is a later closed month. It does not reopen 2024.
Which October dates still recur?
A company files its income-tax return on 31 October, or on 30 November if section 92E applies. The return is ITR-6. Where the return is due on 31 October, the tax-audit report was due on 30 September. CMP-08, for a composition taxpayer, is due on the 18th of the month after the quarter. MSME-1 for April to September is due on 31 October. LLP Form 8 is due on 30 October. Monthly GST dates, including GSTR-1 on the 11th and GSTR-3B on the 20th, are on the GST returns page. An input service distributor files GSTR-6 by the 13th.
Which old dates were not the rule?
MSME-1 is the 31st, not the 30th. AOC-4 runs for 30 days from the annual general meeting, so a meeting on 30 September is due on 30 October, not on a printed 29 October. GSTR-5 is not the input service distributor’s return. Those corrections do not make any October 2024 filing due again.
Where are the dates that are still open?
The standing income-tax dates, and which of them have passed for the current assessment year, are on the return due-date page. Self-assessment tax is paid on the challan 280 page.
Frequently asked questions
Four questions cover MSME-1, AOC-4, the 2024 company return, and GSTR-6.
Was MSME-1 due on 30 October 2024?
The standing date is 31 October, for the April to September half. A 30 October date was not the rule. October 2024’s form has passed.
Is AOC-4 always due on 29 October?
No. AOC-4 is due within 30 days of the annual general meeting. A meeting on 30 September makes the thirtieth day 30 October. There is no fixed 29 October.
Has the October 2024 company return passed?
Yes. The return that was due on 31 October 2024 has passed. The standing date is still 31 October, or 30 November where section 92E applies.
Does an input service distributor file GSTR-5?
No. An input service distributor files GSTR-6 by the 13th. GSTR-5 is the non-resident taxable person’s return.
Sources
A company return is section 139 of the Income-tax Act. AOC-4 is 30 days from the annual general meeting. MSME-1 is the half-yearly return for delayed payments to micro and small suppliers. LLP Form 8 is due on 30 October.