Nexdigm

7 September 2023

Due date for deposit of Tax deducted/collected for August 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 where tax is paid without production of an Income-tax Challan.

GSTR-7 for August 2023 to be filed by taxpayers liable for Tax Deducted at Source (TDS).
GSTR-8 for August 2023 to be filed by taxpayers liable for Tax Collected at Source (TCS).

GSTR-1 for August 2023 to be filed by all registered taxpayers not under the QRMP Scheme.

GSTR-6 for August 2023 to be filed by Input Service Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under the QRMP Scheme for August 2023 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for August 2023 to be filed by Non-Resident Foreign Taxpayers.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA/ Section 194-IB/Section 194M/ Section 194S in July 2023.
Note: Applicable in case of a specified person as mentioned under Section 194S.

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for August 2023 has been paid without the production of a Challan.
Second instalment of advance tax for the AY 2024-25.
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 August 2023.

GSTR-5A for August 2023 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for August 2023 to be filed by all registered taxpayers not under the QRMP Scheme.

Payment of tax through GST PMT-06 by taxpayers under the QRMP Scheme for August 2023.

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA/194- IB/194M/194S in August 2023.
Note: Applicable in case of specified person as mentioned under Section 194S.
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 31 October 2023).
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 a return of income on 30 November 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 assessee is required to submit return of income on 30 November 2023).
Quarterly statement of TDS/ TCS deposited for the quarter ending 30 June 2023.
Note: The due date of furnishing TDS/TCS statement has been extended from 30 June 2023 to 30 September 2023 vide Circular no. 9/2023, dated 28 June 2023.

Due date for deposit of tax deducted/collected for September 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 production of an Incometax Challan.
Due date for deposit of TDS for the period July 2023 to September 2023 when Assessing Officer (AO) has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.

GSTR-1 for September 2023 by all registered taxpayers not under the QRMP Scheme.

GSTR-6 for September 2023 to be filed by ISDs.
GSTR-1 for the quarter of July 2023 to September 2023 to be filed by all registered taxpayers under the QRMP Scheme.
GSTR-5 for the month of August 2023 to be filed by Non-Resident Foreign Taxpayers.