Nexdigm

7 January 2023

Due date for deposit of tax deducted/collected for December 2022. However, all the 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.
Due date for deposit of TDS for the period October 2022 to December 2022 when AO has permitted quarterly deposit of TDS under 192, 194A, 194D or 194H.

GSTR-7 for December 2022 to be filed by the taxpayer liable for Tax Deducted at Source (TDS).
GSTR-8 for the month of December 2022 to be filed by the taxpayer liable for Tax Collected at Source (TCS).

GSTR-1 to be filed by registered taxpayers for December 2022 by all registered taxpayers not under the QRMP scheme.

GSTR-6 for December 2022 to be filed by the Input Service Distributor (ISD).
GSTR-1 for the quarter of October 2022 to December 2022 to be filed by all registered taxpayers under the QRMP scheme.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in November 2022.
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in November 2022.
Due date for issue of TDS Certificate for tax deducted under Section 194M in November 2022.

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for December 2022 has been paid without the production of a challan.
Quarterly statement of TCS for the quarter ending 31 December 2022.
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending December 2022.
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December 2022.

GSTR-5 for December 2022 to be filed by nonresident foreign taxpayers.
GSTR-5A for December 2022 to be filed by a non-resident service provider of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for December 2022 to be filed by all registered taxpayers not under the QRMP scheme.

GSTR-3B for the quarter of October 2022 to December 2022 to be filed by registered taxpayers under the QRMP scheme and having principal place of business in Category 1 states.

GSTR-3B for the quarter of October 2022 to December 2022 to be filed by registered taxpayers under the QRMP scheme and having principal place of business in Category 2 states.

Quarterly TCS certificate in respect of the quarter ending 31 December 2022.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in December 2022.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in December 2022.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in December 2022.

Quarterly statement of TDS for the quarter ending 31 December 2022.
Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending 31 December 2022.
Intimation under Section 286(1) in Form No. 3CEAC by a resident constituent entity of an international group whose parent is a non-resident.

Due date for deposit of tax deducted/collected for the month of January 2023. However, all the 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.

GSTR-1 to be filed by registered taxpayers for the month of January 2023 by all registered taxpayers, not under the QRMP scheme.

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