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 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. |
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| 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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