Stay compliant with statutory tax deadlines in April 2023. Article covers deposit dates for TCS, TDS, GSTR-7, GSTR-8, GSTR-1, GSR-1 QRMP, GSTR-6, TDS Certificate, Form No. 15CC, Form No. 3BB, Provident Fund/ESI, GST CMP-08, GSTR-3B, GSTR-5, GSTR-5A, GST ITC-04, GSTR-4, Form 24G, Form 15G/15H, TDS Challan, and Form No. 61 filing.
Article contains due dates for the Month of April 2023 related to compliance for deposit of TCS, TDS, TCS Liability Deposit, TDS Deposit, GSTR-7 TDS Return Under GST, GSTR-8 TCS under GST Return, GSTR-1, GSR-1 QRMP, GSTR-6, Issue of TDS Certificate, Form No. 15CC, Form No. 3BB, Provident Fund / ESI, GST CMP-08, GSTR-3B, GSTR-5, GSTR-5A, GST ITC-04, GSTR-4, Form 24G, Form. 15G/15H, TDS Challan cum Statement, TDS Deposit, TDS Liability Deposit and Form No. 61 filing.
| Compliance | Compliance Details |
| TCS Liability Deposit | Due date of depositing TCS liabilities under Income Tax Act, 1961 for previous month. |
| TDS Deposit | Due date for deposit of Tax deducted by an office of the government for the month of March, 2023. However, all sum deducted 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 TDS Return Under GST | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| GSTR-8 TCS under GST Return | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| GSTR-1 Filing | 1. GSTR-1 by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. GSTR-1 by Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP |
| GSR-1 QRMP Filing | GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| GSTR-6 Filing | Due Date for filing return by Input Service Distributors. |
| issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023.
Note: Applicable in case of specified person as mentioned under section 194S. |
| Form No. 15CC filing | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023. |
| Form No. 3BB filing | 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 the month of March, 2023. |
| payment of Provident fund and ESI contribution | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| GST CMP-08 filing | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| Form GSTR-3B Filing | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| GSTR-5 Filing | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| GSTR-5A Filing, | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| GST ITC-04 | GST ITC-04 is filed to report goods sent to job worker and goods received back from Job worker. Registered person having aggregate turnover of more than 5 crores during preceeding year is required to file the same on half yearly basis. |
| GSTR-4 Filing | GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer. |
| Form 24G Filing | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of March, 2023 has been paid without the production of a challan. |
| Uploading of Form. 15G/15H | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023. |
| Form No. 61 | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023. |
*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).
**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).
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