Important Dates for Accountants & Professionals
Statutory Compliance Calendar F.Y. 2023-24
September-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Aug-23 | 07-Sep-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Aug-23 | 10-Sep-23 | GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8- TCS return under GST | Aug-23 | 10-Sep-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 4 | GST | GSTR-1 | Aug-23 | 11-Sep-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 5 | GST | IFF (Invoice Furnishing Facility) | Aug-23 | 13-Sep-23 | IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | GST | GSTR -6 | Aug-23 | 13-Sep-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Aug-23 | 14-Sep-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of July, 2023. Note: Applicable in case of specified person mentioned under section 194S. |
| 8 | Income Tax | Form 24G | Aug-23 | 15-Sep-23 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2023 has been paid without the production of a challan. |
| 9 | Income Tax | Advance Tax | FY 2023-24 | 15-Sep-23 | Second instalment of advance tax for the assessment year 2024-25. |
| 10 | Income Tax | Form No. 3BB | Aug-23 | 15-Sep-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Aug-23 | 15-Sep-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GSTR – 3B | Aug-23 | 20-Sep-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 13 | GST | GSTR -5 | Aug-23 | 20-Sep-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | Aug-23 | 20-Sep-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Due date of Payment of Tax | Aug-23 | 25-Sep-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 16 | Company Law | AOC-4 (OPC) | 2022-23 | 27-Sep-23 | E-Form AOC 4 contains details of all the financial transactions and monetary details of the company for the respective financial year. |
| 17 | Income Tax | TDS Challan cum Statement | Aug-23 | 30-Sep-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of August, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 18 | Income Tax | Audit report u/s 44AB | FY 2022-23 | 30-Sep-23 | Due date for filing of audit report under section 44AB for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023) |
| 19 | Income Tax | Form No. 9A | FY 2022-23 | 30-Sep-23 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2023). |
| 20 | Income Tax | Form No. 10 | FY 2022-23 | 30-Sep-23 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2023). |
| 21 | Income Tax | TCS Return | Apr-Jun, 2023 | 30-Sep-23 | Quarterly statement of TCS deposited for the quarter ending June 30, 2023.Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 22 | Income Tax | TDS Deposit | Apr-Jun, 2023 | 30-Sep-23 | Quarterly statement of TDS deposited for the quarter ending June 30, 2023. Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 23 | Company Law | DIR-3 KYC | 30-Sep-23 | Every individual holding DIN as on 31st March of a F.Y. is required to file this form to the central government to validate and confirm the KYC details existing in the MCA21 database. |
August-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Jul-23 | 07-Aug-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Jul-23 | 10-Aug-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8- TCS return under GST | Jul-23 | 10-Aug-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 4 | GST | GSTR-1 | Jul-23 | 11-Aug-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceeding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 5 | GST | IFF (Invoice Furnishing Facility) | Jul-23 | 13-Aug-23 | IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | GST | GSTR -6 | Jul-23 | 13-Aug-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Jul-23 | 14-Aug-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of June, 2023. Note: Applicable in case of specified person mentioned under section 194S. |
| 8 | Income Tax | Form 24G | Jul-23 | 15-Aug-23 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan. |
| 9 | Income Tax | Form No. 3BB | Jul-23 | 15-Aug-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2023. |
| 10 | Labour Law | Providend Fund / ESI | Jul-23 | 15-Aug-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 11 | GST | GSTR – 3B | Jul-23 | 20-Aug-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 12 | GST | GSTR -5 | Jul-23 | 20-Aug-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 13 | GST | GSTR -5A | Jul-23 | 20-Aug-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 14 | GST | Due date of Payment of Tax | Jul-23 | 25-Aug-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 15 | Income Tax | TDS Challan cum Statement | Jul-23 | 30-Aug-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of July, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 16 | Income Tax | Form No. 9A | FY 2022-23 | 31-Aug-23 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023). |
| 17 | Income Tax | Form No. 10 | FY 2022-23 | 31-Aug-23 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023). |
| 18 | Income Tax | TDS Certificate | Apr-Jun, 2023 | 15-Oct-23 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023. Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023. |
July-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Jun-23 | 07-Jul-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | Income Tax | TDS Deposit | Apr-Jun, 2023 | 07-Jul-23 | Due date for deposit of TDS for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 3 | GST | GSTR-7- TDS return under GST | Jun-23 | 10-Jul-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 4 | GST | GSTR-8- TCS return under GST | Jun-23 | 10-Jul-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 5 | GST | GSTR-1 | Jun-23 | 11-Jul-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
| 6 | GST | GSTR-1-QRMP | Apr-Jun, 2023 | 13-Jul-23 | GSTR-1 of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. |
| 7 | GST | GSTR -6 | Jun-23 | 13-Jul-23 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | May-23 | 15-Jul-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of May, 2023. Note: Applicable in case of specified person mentioned under section 194S. |
| 9 | Income Tax | Form No. 15CC | Jun-23 | 15-Jul-23 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June, 2023. |
| 10 | Income Tax | Upload Details of Form 15G/15H | Apr-Jun, 2023 | 15-Jul-23 | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023. |
| 11 | Income Tax | Form No. 3BB | Jun-23 | 15-Jul-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2023. |
| 12 | Labour Law | Providend Fund / ESI | Jun-23 | 15-Jul-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 13 | GST | GST CMP-08 | Apr-Jun, 2023 | 18-Jul-23 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| 14 | GST | GSTR – 3B | Jun-23 | 20-Jul-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
| 15 | GST | GSTR -5 | Jun-23 | 20-Jul-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 16 | GST | GSTR -5A | Jun-23 | 20-Jul-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 17 | GST | GSTR – 3B | Apr-Jun, 2023 | 22-Jul-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 18 | GST | GSTR – 3B | Apr-Jun, 2023 | 24-Jul-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 19 | Income Tax | TDS Challan cum Statement | Jun-23 | 30-Jul-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of June, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 20 | Income Tax | Income Tax return | FY 2022-23 | 31-Jul-23 | Return of income for the assessment year 2023-24 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E. |
| 21 | Income Tax | Non-deduction of TDS by banking Company | Apr-Jun, 2023 | 31-Jul-23 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023. |
| 22 | Income Tax | Statement under Rule 5D/5E/5F | FY 2022-23 | 31-Jul-23 | Statement by scientific research association, university, college, or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2023). |
| 23 | Income Tax | Form 10BBB | Apr-Jun, 2023 | 31-Jul-23 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023. |
| 24 | Income Tax | Form II | Apr-Jun, 2023 | 31-Jul-23 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023. |
| 25 | Income Tax | TCS Deposit | Apr-Jun, 2023 | 30-Sep-23 | Quarterly statement of TCS deposited for the quarter ending 30 June, 2023. Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 26 | Income Tax | TDS Deposit | Apr-Jun, 2023 | 30-Sep-23 | Quarterly statement of TDS deposited for the quarter ending June 30, 2023. Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 27 | Income Tax | TCS Certificate | Apr-Jun, 2023 | 15-Oct-23 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023. Note: Due to extension of due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be October 15, 2023. |
June-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | May-23 | 07-Jun-23 | Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month. |
| 2 | GST | GSTR-7- TDS return under GST | May-23 | 10-Jun-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8- TCS return under GST | May-23 | 10-Jun-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 4 | GST | GSTR-1 | May-23 | 11-Jun-23 | 1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP. |
| 5 | GST | IFF (Invoice Furnishing Facility) | May-23 | 13-Jun-23 | IFF of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | GST | GSTR -6 | May-23 | 13-Jun-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Apr-23 | 14-Jun-23 | Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of April, 2023. Note: Applicable in the case of the specified person mentioned under section 194S. |
| 8 | Income Tax | Form 24G | May-23 | 15-Jun-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan. |
| 9 | Income Tax | TDS Certificate | Jan to March, 2023 | 15-Jun-23 | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023.The first. |
| 10 | Income Tax | Advance Tax | FY 2023-24 | 15-Jun-23 | First installment of advance tax for FY 2023-24. |
| 11 | Income Tax | TDS Certificate (Form 16) | FY 2022-23 | 15-Jun-23 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23. |
| 12 | Income Tax | Form No. 3BB | May-23 | 15-Jun-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of May 2023. |
| 13 | Income Tax | Form No. 64D | FY 2022-23 | 15-Jun-23 | Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23. |
| 14 | Labour Law | Providend Fund / ESI | May-23 | 15-Jun-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 15 | GST | GSTR – 3B | May-23 | 20-Jun-23 | 1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the underpreceding year, opted for monthly filing of return under QRMP. |
| 16 | GST | GSTR -5 | May-23 | 20-Jun-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 17 | GST | GSTR -5A | May-23 | 20-Jun-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 18 | GST | Due date of Payment of Tax | May-23 | 25-Jun-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 19 | Income Tax | Form No. 3CEK | FY 2022-23 | 29-Jun-23 | Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in the financial year 2022-23. |
| 20 | Company Law | DPT-3 | FY 2022-23 | 30-Jun-23 | DPT 3 is a return of deposits filed to furnish information about deposits and/or outstanding receipts of loans or money other than deposits. |
| 21 | Income Tax | TDS Challan cum Statement | May-23 | 30-Jun-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, and 194S in the month of May, 2023. Note: Applicable in case of a specified person as mentioned under section 194S. |
| 22 | Income Tax | Securities transaction tax | FY 2022-23 | 30-Jun-23 | Return in respect of securities transaction tax for the financial year 2022-23. |
| 23 | Income Tax | Return of non-deduction of TDS | Jan to March, 2023 | 30-Jun-23 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023. |
| 24 | Income Tax | Form No. 64C | FY 2022-23 | 30-Jun-23 | Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to unitholders in respect of income distributed during the previous year 2022-23. |
| 25 | Income Tax | Report u/s Section 35AC(4)/(5) | FY 2022-23 | 30-Jun-23 | Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023. |
| 26 | Income Tax | Form No. 64B | FY 2022-23 | 30-Jun-23 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B. |
| 27 | Income Tax | Equalisation Levy statement | FY 2022-23 | 30-Jun-23 | Furnishing of Equalisation Levy statement for the Financial Year 2022-23. |
May-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Apr-23 | 07-May-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
| 2 | GST | GSTR-7- TDS return under GST | Apr-23 | 10-May-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8- TCS return under GST | Apr-23 | 10-May-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 4 | GST | GSTR-1 | Apr-23 | 11-May-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 5 | GST | IFF (Invoice Furnishing Facility) | Apr-23 | 13-May-23 | IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | GST | GSTR -6 | Apr-23 | 13-May-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | Form 24G | Apr-23 | 15-May-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of April, 2023 has been paid without the production of a challan |
| 8 | Income Tax | TDS Certificate | Mar-23 | 15-May-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of March, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 9 | Income Tax | TCS Deposit | Jan-March, 2023 | 15-May-23 | Quarterly statement of TCS deposited for the quarter ending March 31, 2023. |
| 10 | Income Tax | Form No. 3BB | Apr-23 | 15-May-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Apr-23 | 15-May-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GSTR – 3B | Apr-23 | 20-May-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 13 | GST | GSTR -5 | Apr-23 | 20-May-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | Apr-23 | 20-May-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Due date of Payment of Tax | Apr-23 | 25-May-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 16 | Company Law | LLP Form 11 | 2022-23 | 30-May-23 | Every limited liability partnership shall file an annual return, along with all the documents which are required to be or attached to such annual return, duly authenticated with the Registrar in LLP Form No. 11. |
| 17 | Company Law | PAS 6 | Oct-March, 23 | 30-May-23 | PAS 6 is filed by To be filed by unlisted public company for reconciliation of share capital audit report on half yearly. |
| 18 | Income Tax | Form No. 49C | 2022-23 | 30-May-23 | Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23. |
| 19 | Income Tax | TDS Challan cum Statement | Apr-23 | 30-May-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of April, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 20 | Income Tax | TCS Certificate | Jan-March, 2023 | 30-May-23 | Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23. |
| 21 | Income Tax | TDS Return filing | Jan-March, 2023 | 31-May-23 | Quarterly statement of TDS deposited for the quarter ending March 31, 2023. |
| 22 | Income Tax | Form No. 61A | 2022-23 | 31-May-23 | Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23. |
| 23 | Income Tax | Form No. 61B | 2022 | 31-May-23 | Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions. |
| 24 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn’t been allotted any PAN. |
| 25 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN. |
| 26 | Income Tax | Form 9A | 2022-23 | 31-May-23 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2023). |
| 27 | Income Tax | Form no. 10 | 2022-23 | 31-May-23 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2023). |
April-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TCS Liability Deposit | Mar-23 | 07-Apr-23 | Due date of depositing TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | Income Tax | TDS Deposit | Mar-23 | 07-Apr-23 | Due date for deposit of Tax deducted by an office of the government for the month of March, 2023. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
| 3 | GST | GSTR-7- TDS return under GST | Mar-23 | 10-Apr-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 4 | GST | GSTR-8- TCS return under GST | Mar-23 | 10-Apr-23 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 5 | GST | GSTR-1 | Mar-23 | 11-Apr-23 | 1. GSTR-1 by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. GSTR-1 by Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP |
| 6 | GST | GSTR-1-QRMP | Jan-Mar, 2023 | 13-Apr-23 | GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 7 | GST | GSTR -6 | Mar-23 | 13-Apr-23 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | Feb-23 | 14-Apr-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 9 | Income Tax | Form No. 15CC | Jan-Mar, 2023 | 15-Apr-23 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023. |
| 10 | Income Tax | Form No. 3BB | Mar-23 | 15-Apr-23 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Mar-23 | 15-Apr-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GST CMP-08 | Jan-Mar, 2023 | 18-Apr-23 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| 13 | GST | GSTR – 3B | Mar-23 | 20-Apr-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 14 | GST | GSTR -5 | Mar-23 | 20-Apr-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 15 | GST | GSTR -5A | Mar-23 | 20-Apr-23 | G STR-5A to be filed by OIDAR Service Providers for the previous month. |
| 16 | GST | GSTR-3B | Jan-Mar, 2023 | 22-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 17 | GST | GSTR-3B | Jan-Mar, 2023 | 24-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 18 | GST | GST ITC-04 | Oct-Mar, 2023 | 25-Apr-23 | GST ITC-04 is filed to report goods sent to job worker and goods received back from Job worker. Registered person having aggregate turnover of more than 5 crores during preceeding year is required to file the same on half yearly basis. |
| 19 | GST | GST ITC-04 | 2022-23 | 25-Apr-23 | Registered person having aggregate turnover of upto INR 5 crores during preceeding year is required to file GST ITC-04 on yearly basis. |
| 20 | GST | GSTR-4 | 2022-23 | 30-Apr-23 | GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer. |
| 21 | Income Tax | Form 24G | Mar-23 | 30-Apr-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of March, 2023 has been paid without the production of a challan. |
| 22 | Income Tax | Form. 15G/15H | Mar-23 | 30-Apr-23 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023. |
| 23 | Income Tax | TDS Challan cum Statement | Mar-23 | 30-Apr-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of March, 2023. Note: Applicable in case of specified person as mentioned under section 194S |
| 24 | Income Tax | TDS Deposit | Mar-23 | 30-Apr-23 | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023. |
| 25 | Income Tax | TDS Liability Deposit | Jan-Mar, 2023 | 30-Apr-23 | Due date for deposit of TDS for the period January 2023 to March 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 26 | Income Tax | Form No. 61 | Oct-Mar, 2023 | 30-Apr-23 | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023. |
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