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Corporate Compliance Calendar For The Month of March, 2023 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act, 2017 (GST), Other Statutory Laws, Foreign Exchange Management Act, 1999 (FEMA), External commercial Borrowings, SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015, , Companies Act, 2013 (MCA/ROC Compliance), Due dates of ROC Return Filings

Note: This Compliance Calendar has been prepared based on the information available as on 02nd March 2023. Members are requested to verify the subsequent changes, if any made to the due dates.

S. No Particulars of Compliance Forms / returns Due Date
Compliance Calendar Under GST
1 Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of February 2023 GSTR-7 10.03.2023
2 The due date for furnishing statement by e-commerce companies for the Month of February 2023 GSTR-8 10.03.2023
3 GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

GSTR-1 11.03.2023
4 Return of Input Service Distributor (ISD) GSTR-6 13.03.2023
5 Every Non-resident taxable person file Monthly GST Return Earlier of

a. 20 days after the end of the Calendar month (OR)

b. within 7 days after the last day of validity period of registration

GSTR-5 20.03.2023
6 OIDARS providing service to other then registered person shall file a monthly GST Return GSTR-5A 20.03.2023
7 GSTR return for the month of February, 2023.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

GSTR-3B 20.03.2023
8 Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. GST – PMT-06 25.03.2023
9 Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return GSTR-11 28.03.2023
S. No Compliance Calendar Under ESI ,PF & Professional Tax Forms/returns Due Date
1 Payment and filing of ESIC Return for the month of February 2023 ESI challan 15.03.2023
2 Payment and filing of PF Return for the month of February 2023 ECR 15.03.2023
S. No Compliance Calendar Under SEBI and ECB Forms/returns Due Date
1 The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) FORM ECB 2 08.03.2023
S. No Compliance Calendar Under Income Tax Forms/returns Due Date
1 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2023. Form 26QB 02.03.2023
2 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2023. Form 26QC 02.03.2023
3 Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of January, 2023 Form 26QD 02.03.2023
4 Securities Transaction Tax/Commodities Transaction Tax – Due date for deposit of tax collected for the month of February, 2023 – Due date for deposit of tax collected for the month of February, 2023 07.03.2023
5 Collection and recovery of equalisation levy on specified services in the month of February, 2023 07.03.2023
6 Due date for deposit of Tax deducted/collected for the month of February, 2023 07.03.2023
7 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2023. Form 24G 15.03.2023
8 Fourth instalment of advance tax for the assessment year 2023. Advance-Tax Instalment due date 15.03.2023
9 Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA. Advance-Tax Instalment due date 15.03.2023
10 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 February, 2023. Form 3BB 15.03.2023
11 Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of February, 2023. Form 3BC 15.03.2023
12 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2023 Form 16B 17.03.2023
13 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Janaury, 2023 Form 16C 17.03.2023
14 Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of January, 2023 Form 16D 17.03.2023
15 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2023. Form 26QB 30.03.2023
16 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2023. Form 26QC 30.03.2023
17 Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of February, 2023. Form 26QD 30.03.2023
18 Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending March 31, 2023 Collection and recovery of equalisation levy on e-commerce supply or services 31.03.2023
19 Country By Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022 Form 3CEAD 31.03.2023
20 Due date for linking of Aadhaar number with PAN with fine of INR 1,000. 31.03.2023
Compliance Calendar Under Companies Act
S. No Particulars of Compliance Forms/returns Due Date
1 For the financial year 2021-22, form CSR-2 shall be filed separately on or before 31st March, 2023 after filing FORM AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind As), as the case may be CSR-2 31.03.2023
1.General Circulars No.4 /2023 dated 21.02.2023 it has been decided to allow further additional time till 31.03.2023 for filing of the below mentioned 45 forms which are due for filing between 07.02.2023 and 28.02.2023, without additional fees, to the stakeholders.

2. Further, Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and
launched in Version-3 on 23.01.2023, and whose due dates for filing fall between
20.01.2023 and 28.02.2023, can also be filed without payment of additional fees till 31.03.2023.

3.Name reservation which are approved and pending for filing of Incorporation forms is extended by a further period of 20 days.

4.Re-submission of name reservation, falling between 23.01.2023 and 28.02.2023, is also extended by 15 days.

S. No Particulars of Compliance Forms/returns
1 Particulars of appointment of directors and the key managerial personnel and the changes among them DIR-12
2 Notice of resignation of a director to the Registrar DIR-11
3 Application for allotment of Director Identification Number DIR-3
4 Intimation of Director Identification Number by the company to the Registrar DIN services DIR-3C
5 Application for surrender of Director Identification Number DIR-5
6 Intimation of change in particulars of Director to be
given to the Central Government
DIR-6
7 Application for grant of License to an existing company under section 8 INC-12
8 Application to Regional Director for conversion of section 8 company into any other kind of company INC-18
9 Intimation to Registrar of revocation of license issued under section 8 INC-20
10 Declaration for commencement of business INC-20A
11 Notice of situation or change of situation of registered office INC-22
12 Application to the Regional Director for approval to shift the Registered Office from one State to another state or from jurisdiction of one Registrar to another Registrar within the State INC-23
13 Application for approval of Central Government for change of name INC-24
14 Conversion of public company into private company or private company into public company or Conversion of Unlimited Liability Company into Limited Liability Company INC-27
15 Notice of Order of the Court or any other competent authority INC-28
16 One Person Company – Change in Member/ Nominee INC-4
17 One Person Company – Conversion form INC-6
18 Filing of Resolutions and agreements to the Registrar under section 117 MGT-14
19 Return of appointment of managing director or whole time director or manager MR-1
20 Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors MR-2
21 Form for filing application for declaration as Nidhi Company or updation of status by Nidhis. NDH-4
22 Notice to Registrar of any alteration of share capital SH-7
23 Return in respect of buy-back of securities SH-11
24 Letter of Offer SH-8
25 Declaration of Solvency SH-9
26 Return of Statutory Compliances NDH-1
27 Application for extension of time NDH-2
28 Return of Nidhi Company for the half year ended NDH-3
29 Particulars of person(s) charged for the purpose of sub
clause (iii) or (iv) of clause 60 of section 2
GNL-3
30 Reconciliation of Share Capital Audit Report (Half yearly) PAS-6
31 Notice of situation or change of situation or discontinuation of situation, of place where foreign register shall be kept MGT-3
32 Information Memorandum PAS-2
33 Report by the company to Registrar for disqualification of Directors DIR-9
34 Application for removal of Disqualification of Directors DIR-10
35 Notice of address at which books of account are maintained AOC-5
36 Information to be filed by foreign company FC-1
37 Return of alteration in the documents filed for registration by foreign company FC-2
38 Annual accounts along with the list of all principal places of business in India established by foreign company FC-3
39 Annual Return of a Foreign company FC-4
40 Form for submission of documents with the Registrar GNL-2
41 Addendum to form GNL-4
42 Application to ROC for obtaining the status of dormant company MSC-1
43 Return of dormant companies MSC-3
44 Application for seeking status of active company MSC-4
45 Form for filing application to Regional Director RD-1

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Compiled By PMK & ASSOCIATES, Practising Company Secretaries | E-mail: info@pmkadvisors.com

(Republished with amendments)

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