Nexdigm

10 April 2023

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

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

GSTR-6 for March 2023 to be filed by Input Service Distributor (ISD).
GSTR-1 for the quarter of January 2023 to March 2023 to be filed by all registered taxpayers under QRMP Scheme.

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

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending March 2023.
Due date for the 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 March 2023.

GSTR-5A for March 2023 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for March 2023 to be filed by all registered taxpayers not under QRMP Scheme.
GSTR-5 for March 2023 to be filed by Non-Resident Foreign Taxpayer.

GSTR-3B for the quarter of January 2023 to March 2023 to be filed by registered taxpayers under QRMP Scheme and having principal place of business in Category 1 states.

GSTR-3B for the quarter of January 2023 to March 2023 to be filed by registered taxpayers under QRMP Scheme and having principal place of business in Category 2 states.

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for March 2023 has been paid without the production of a challan.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA/ Section 194-IB/Section 194M/Section 194S in March 2023.
Note: Applicable in case of specified person as mentioned under Section 194S.
Due date for deposit of Tax deducted by an assessee other than an office of the government for March 2023.
Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period 1 October 2022 to 31 March 2023.
Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March 2023.
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.

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

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

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

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