Direct Tax
Indirect Tax

7 February 2023

  • Due date for the deposit of tax deducted/collected for January 2023. However, all sum deducted/collected by a government office 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.

10 February 2023

  • GSTR-7 for January 2022 to be filed by taxpayer liable for Tax Deducted at Source (TDS).
  • GSTR-8 for January 2022 to be filed by taxpayer liable for Tax Collected at Source (TCS).

11 February 2023

  • GSTR-1 to be filed by registered taxpayers for the month of January 2022 by all registered taxpayers, not under the QRMP scheme.

13 February 2023

  • GSTR-6 for January 2022 to be filed by Input Service Distributor (ISD).
  • Uploading B2B invoices using Invoice Furnishing Facility under the QRMP scheme for January 2022 by taxpayers with aggregate turnover of up to INR 50 million.
  • GSTR-5 for January 2022 to be filed by a non-resident foreign taxpayer.

14 February 2023

  • Due date for issuing of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M in December 2022.

15 February 2023

  • Due date for furnishing Form 24G by a government office where TDS/TCS for January 2023 has been paid without the production of a challan.
  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 31 December 2022.

20 February 2023

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

25 February 2023

  • Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for January 2022.

2 March 2023

  • Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M in January 2023.

7 March 2023

  • Due date for the deposit of tax deducted/collected for February 2023. However, all sum deducted/collected by a government office 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.

10 March 2023

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

11 March 2023

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

13 March 2023

  • GSTR-6 for February 2022 to be filed by ISD.
  • Uploading B2B invoices using Invoice Furnishing Facility under the QRMP scheme for February 2022 by taxpayers with aggregate turnover of up to INR 50 million.
  • GSTR-5 for February 2022 to be filed by a non-resident foreign taxpayer.