Compliance Calendar

7 May 2023

• Due date for deposit of tax deducted/collected for April 2023. 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 when tax is paid without the production of an Income tax Challan.

11 May 2023

• GSTR-1 to be filed by registered taxpayers for April 2023 by all registered taxpayers, not under the QRMP scheme.

15 May 2023

• Due date for issue of TDS Certificate for tax deducted under Section 194-IA/194-IB/194M/194S for March 2023.
• Due date for furnishing of Form 24G by an office of the government where TDS/TCS for April 2023 has been paid without production of a Challan.
• Quarterly statement of TCS deposited for the quarter ending 31 March 2023.
• 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 April 2023.

Note: Applicable in case of a specified person as mentioned under Section 194S.

25 May 2023

• Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for April 2023.

31 May 2023

• Quarterly statement of TDS deposited for the quarter ending 31 March 2023.
• Return of tax deduction from contributions paid by the trustees of an approved superannuation fund.
• 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 with respect for FY 2022-23.
• 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.
• Application for allotment of PAN in case of a non-individual resident person, which enters into a financial transaction of INR 250,000 or more during FY 2022-23 and hasn't been allotted any PAN.
• Application for allotment of PAN in case of a 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.
• 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 taxpayer is required to submit return of income on or before 31 July 2023).
• Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the taxpayer is required to submit return of income on or before 31 July 2023).

10 June 2023

• GSTR-7 for May 2023 to be filed by the taxpayer liable for Tax Deducted at Source (TDS).
• GSTR-8 for May 2023 to be filed by the taxpayer liable for Tax Collected at Source (TCS).

13 June 2023

• GSTR-6 for May 2023 to be filed by ISD
• Uploading B2B invoices using Invoice Furnishing Facility under the QRMP scheme for May 2022 by taxpayers with aggregate turnover of up to INR 50 million.