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Date: 01.05.2023

Due Dates under Goods and Service Tax, Income Tax Act, FEMA, LLP Act, FEMA, Companies Act, 2013 in the Month of May 2023. Professionals should adhere these due dates to save the Corporates from the Non Compliances.

Event Date

Act Applicable Form Obligation
01-May-23 Goods and Services Tax Assessees with turnover of Rs. 100 cr or more cannot report invoices, Dr/Cr notes on the e-invoice portal after 7 days of issue.
01-May-23 Goods and Services Tax Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.
07-May-23 Income Tax Challan No. ITNS-281  Payment of TDS/TCS of April 2023 (both salary and non-salary)
07-May-23 FEMA ECB-2 Return of External Commercial Borrowings for April.
10-May-23 Goods and Services Tax GSTR-7 Monthly Return by Tax Deductors for April 2023.
10-May-23 Goods and Services Tax GSTR-8 Monthly Return by e-commerce operators for April 2023.
11-May-23 Goods and Services Tax GSTR-1 Monthly Return of Outward Supplies for April 2023 except QRMP opted registered person.
13-May-23 Goods and Services Tax GSTR-1: IFF Optional Upload of B2B invoices, Dr/Cr notes for April 2023 under QRMP scheme.
13-May-23 Goods and Services Tax GSTR-6 Monthly Return of Input Service Distributor for April 2023.
15-May-23 ESI ESI Challan ESI payment for April 2023.
15-May-23 Provident Fund Electronic Challan  cum Return (ECR) E-Payment of PF for April 2023.
15-May-23 Income Tax Form 16B Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for the purchase of property in March 2023.
15-May-23 Income Tax Form 16C Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March 2023.
15-May-23 Income Tax Form 16D Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15-May-23 Income Tax Form 27EQ Quarterly Statement of TCS for January-March.
20-May-23 Goods and Services Tax GSTR-5 & 5A Monthly Return by Non-resident taxable person for April 2023.
20-May-23 Goods and Services Tax GSTR-3B  Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25-May-23 Goods and Services Tax PMT-06 Deposit of GST of April 2023 under QRMP Scheme.
28-May-23 Goods and Services Tax GSTR-11 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.
30-May-23 LLP Act LLP Form 11 Annual Return of LLP for FY 22-23.
30-May-23 Companies Act FC-4 Annual Return of Foreign Company (Branch / Liaison /Project Office)
30-May-23 Companies Act PAS-6 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30-May-23 Income Tax Form 26QB Deposit of TDS u/s 194-IA on payment made for the purchase of property in April 2023.
30-May-23 Income Tax Form 26QD Deposit of TDS on certain payments made by individual/HUF u/s 194M for April 2023.
30-May-23 Income Tax Form 26QE Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30-May-23 Income Tax Form 27D Issue of TCS certificates for January-March.
31-May-23 Income Tax Form 24Q, 26Q, 27Q  Quarterly statements of TDS for January- March.
31-May-23 Income Tax Form 61A Annual Statement of financial transactions in respect of Dividend and Interest of FY 22-23.
31-May-23 Income Tax Form 61B Statement of reportable accounts for the Calendar year 2022 by reporting financial institutions. File a NIL statement if there are no transactions to report.
31-May-23 Income Tax Form 26QF Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January – March
31-May-23 Income Tax Form 10BD E-filing of Annual Statement of Donors & Donations received by charitable organizations u/s 80G/35. (Applicable w.e.f. FY 21-22)

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).

Author Bio

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary in Delhi and Steering Voice in the Corporate World. He is a competent professional having enrich post qualification experience of a decade with expertise in Corporate Law, FEMA, IBC, SEBI, View Full Profile

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