Welcome to the Statutory Tax Compliance Tracker for February 2024. This tracker provides an overview of the compliance requirements under the Income Tax Act, 1961, and the Goods and Services Tax (GST) Act, 2017 for the month of February 2024. It includes important due dates for various tax-related filings and payments to help individuals and businesses stay compliant with their tax obligations.

The tracker highlights key compliance requirements under the Income Tax Act and GST Act. It covers due dates for tax deposit, TDS certificates issuance, filing of statements and returns, and payment of GST. It distinguishes between taxpayers based on turnover and filing frequency, ensuring clarity for different categories.

Tax Compliance Tracker – February, 2024 (Updated on 28.01.2024)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
 

1

Due date for deposit of Tax deducted/collected for the month of January, 2024. However, all the 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  

07.02.2024

 

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2023 14.02.2024
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2023 14.02.2024
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2023 14.02.2024
 

5

Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2023 14.02.2024
 

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2024 has been paid without the production of a challan 15.02.2024
7 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2023 15.02.2024

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
Jan., 2023 20th February, 2024 Due Date for filling GSTR – 3B return for the month of Jan, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars

Jan., 2023

22nd February, 2024 Due Date for filling GSTR – 3B return for the month of Jan., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date Particulars
Jan., 2023 24th February, 2024 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

Group B States: 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.

B. Filing Form GSTR-1:

Tax period

Due Date Remarks
Monthly return

(Jan., 2023)

11.02.2024

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.02.2024
 

GSTR -6

Every Input Service Distributor (ISD) 13th of succeeding month 13.02.2024
 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.02.2024
 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month

10.02.2024

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars Timeline Due Date
Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

13th of succeeding month – Monthly

Quarterly Return

13.02.2024

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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. 25.02.2024

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.02.2024

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

Tax Compliance Tracker – January, 2024 (Updated on 27.12.2023)

1. Compliance requirement under Income Tax act, 1961 for January, 2024

Sl.

Compliance Particulars Due Dates
 

1

Due date for deposit of Tax deducted/collected for the month of December, 2023. However, all the 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  

07.01.2024

 

2.

Due date for deposit of TDS for the period October 2023 to December 2023 when Assessing Officer has permitted quarterly deposit of TDS under 192, 194A, 194D or 194H 07.01.2024
3 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2023 14.01.2024
4 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2023 14.01.2024
 

5

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2023 14.01.2024
 

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2023 has been paid without the production of a challan 15.01.2024
7 Quarterly statement of TCS for the quarter ending December 31, 2023 15.01.2024
8 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending Dec., 2023 15.01.2024
9 Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2023 15.01.2024
10 Quarterly TCS certificate in respect of quarter ending December 31, 2023 30.01.2024
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2023 30.01.2024
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2023 30.01.2024
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2023 30.01.2024
14 Quarterly statement of TDS for the quarter ending December 31, 2023 31.01.2024
15 Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec. 31, 2023 31.01.2024
16 Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident 31.01.2024

2. Compliance Requirement under GST, 2017 for January, 2024

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period

Due Date Particulars
Dec., 2023 20th January, 2024

Due Date for filling GSTR – 3B return for the month of Dec, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period

Due Date Particulars
Dec., 2023 22nd January, 2024 Due Date for filling GSTR – 3B return for the month of Jan., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date Particulars
Dec., 2023 24th January, 2024 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

Group B States: 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.

B. Filing Form GSTR-1:

Tax period Due Date Remarks

Monthly return (Dec., 2023)

11.01.2024

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.01.2024
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month 13.01.2024
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.01.2024
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month

10.01.2024

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars Timeline Due Date
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

13th of succeeding month – Monthly

Quarterly Return

13.01.2024

E. GST Refund:

Form No.

Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date

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.

25.01.2024

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.01.2024

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

H. Monthly Payment of GST – CMP-08:

Compliance Particular Due Date
Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.

Period: Oct-Dec, 2023

18.01.2024

I. Please note: GST Amnesty scheme appeals applicable till January 31, 2024

In a bid to assist taxpayers grappling with Goods and Services Tax (GST) issues, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant amnesty scheme. This initiative allows specified GST taxpayers to lodge appeals against GST tax demand orders until January 31, 2024.

Tax Compliance Tracker – December, 2023 (Updated on 02.12.2023)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
 

1

Due date for deposit of Tax deducted/collected for the month of November, 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  

07.12.2023

 

2.

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2023 has been paid without the production of a challan 15.12.2023
3 Third instalment of advance tax for the assessment year 2024-25 15.12.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2023 15.12.2023
 

5

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2023 15.12.2023
 

6

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2023 15.12.2023
7 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 November, 2023 15.12.2023
8 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15.12.2023
9 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2023 30.12.2023
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2023 30.12.2023
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2023 30.12.2023
12 Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. 30.12.2023
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.12.2023
14 Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023) 31.12.2023

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
Nov., 2023 20th December, 2023 Due Date for filling GSTR – 3B return for the month of Nov, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
Nov., 2023 22nd December, 2023 Due Date for filling GSTR – 3B return for the month of Nov., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
Nov., 2023 24th December,

2023

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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.

B. Filing Form GSTR-1:

Tax period

Due Date Remarks
Monthly return

(Nov., 2023)

11.12.2023

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars

 

Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.12.2023
 

GSTR -6

Every Input Service Distributor (ISD) 13th of succeeding month  

13.12.2023

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month  

10.12.2023

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.12.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
Details of outward supply-IFF &

 

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

 

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

13th of succeeding month – Monthly

 

Quarterly Return

 

13.12.2023

E. GST Refund:

Form No. Compliance Particulars Due Date

 

RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

Income Tax and GST Deadlines

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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.  

25.12.2023

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.12.2023

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

Tax Compliance Tracker – November , 2023 (Updated on 29.10.2023)

1. Compliance requirement under Income Tax act, 1961

Sl.

Compliance Particulars Due Dates
 

1

Due date for deposit of Tax deducted/collected for the month of October, 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 07.11.2023
 

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2023 14.11.2023
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2023 14.11.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2023 14.11.2023
 

5

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2023

Note: Applicable in case of specified person as mentioned under section 194S

14.11.2023
 

6

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023 15.11.2023
7 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2023 has been paid without the production of a challan 15.11.2023
8 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 October, 2023 15.11.2023
9 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2023 30.11.2023
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2023 30.11.2023
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2023 30.11.2023
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.11.2023
13 Return of income for the assessment year 2023-24 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) 30.11.2023
14 Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23 30.11.2023
15 Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Form No. 64) 30.11.2023
16 Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders 30.11.2023
17 Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA. 30.11.2023
18 Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB 30.11.2023
19 Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A 30.11.2023
20 Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction]. 30.11.2023
21 Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2023). 30.11.2023
 

 

22

Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2023). 30.11.2023
 

23

The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023-­24 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1).

Note: The due date has been extended from October 31, 2023 to November 30, 2023 vide Circular no. 16/2023, dated 18-09-2023

30.11.2023

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars

Oct., 2023

20th November, 2023

Due Date for filling GSTR – 3B return for the month of Oct, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars

Oct., 2023

22nd November, 2023 Due Date for filling GSTR – 3B return for the month of Oct.., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars

Oct., 2023

24th November, 2023

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

Group B States: 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.

B. Filing Form GSTR-1:

Tax period Due Date Remarks

Monthly return (Oct., 2023)

11.11.2023

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.11.2023
 

GSTR -6

Every Input Service Distributor (ISD) 13th of succeeding month 13.11.2023
 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

10.11.2023
 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month

10.11.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars Timeline Due Date
Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

13th of succeeding month – Monthly

Quarterly Return

13.11.2023

E. GST Refund:

Form No.

Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular

Due Date
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.

25.11.2023

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – 28.11.2023

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

*****

Tax Compliance Tracker – October, 2023 (Updated on 01.10.2023)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
 

1

Due date for deposit of tax deducted/collected for the month of September, 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  

07.10.2023

 

2.

Due date for deposit of TDS for the period July 2023 to September 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H 07.10.2023
3 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2023 has been paid without the production of a challan 15.10.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2023 15.10.2023
 

5

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2023 15.10.2023
 

6

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2023 15.10.2023
7 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of August, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15.10.2023
8 Quarterly statement of TCS deposited for the quarter ending September 30, 2023 15.10.2023
9 Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2023 15.10.2023
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 September, 2023 15.10.2023
11 Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023

Note: Due to extension of due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be October 15, 2023

15.10.2023
12 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023

Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023

15.10.2023
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2023 30.10.2023
14 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2023 30.10.2023
15 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2023 30.10.2023
16 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of September, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.10.2023
17 Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2023 30.10.2023
18 Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23 31.10.2023
19 Quarterly statement of TDS deposited for the quarter ending September, 2023 31.10.2023
20 Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) 31.10.2023
21 Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2023 31.10.2023
22 Copies of declaration received in Form No. 60 during April 1, 2023 to September 30, 2023 to the concerned Director/Joint Director 31.10.2023
23 Due date for filing of return of income for the assessment year 2023-24 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply.

Note: The due date of furnishing of Return of Income in Form ITR-7 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1) has been extended from October 31, 2023 to November 30, 2023, vide Circular no. 16/2023, dated 18-09-2023

 

 

31.10.2023

24 Audit report under section 44AB for the assessment year 2023-24 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E 31.10.2023
25 Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. 31.10.2023
26 Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2023). 31.10.2023
27 Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2023). 31.10.2023
28 Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]  

31.10.2023

29 Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2023 31.10.2023
30 Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2023 31.10.2023
31 Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution.

Note: the due date for furnishing the Audit report in Form no. 10B/10BB has been extended from September 30, 2023 to October 31, 2023 vide Circular no. 16/2023, dated 18-09-2023

31.10.2023

Important Update:

  • Centre Announces 3-Month Extension For Implementing Revised TCS Rates : Increased TCS rates to apply from 1st October, 2023: The increase in TCS rates; which were to come into effect from 1st July, 2023 shall now come into effect from October 1, 2023.

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
Sep, 2023 20th October, 2023 Due Date for filling GSTR – 3B return for the month of Sep, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
Sep, 2023 22nd October, 2023 Due Date for filling GSTR – 3B return for the month of Sep., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
Sep, 2023 24th October,

2023

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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.

B. Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return

(Sep., 2023)

11.10.2023

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.10.2023
 

GSTR -6

Every Input Service Distributor (ISD) 13th of succeeding month  

13.10.2023

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

 

10.10.2023

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.10.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date

Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month – Monthly

Quarterly Return

13.10.2023

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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.  

25.10.2023

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – 28.10.2023

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

Tax Compliance Tracker – September, 2023 (Updated on 29.08.2023)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
 

1

Due date for deposit of Tax deducted/collected for the month of August, 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  

 

07.09.2023

 

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2023 14.09.2023
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2023 14.09.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2023 14.09.2023
 

5

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of July, 2023

Note: Applicable in case of specified person as mentioned under section 194S

 

14.09.2023

 

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2023 has been paid without the production of a challan 15.09.2023
7 Second instalment of advance tax for the assessment year 2024-25 15.09.2023
8 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 August, 2023 15.09.2023
9 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2023 30.09.2023
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2023 30.09.2023
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of August, 2023 30.09.2023
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of August, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.09.2023
13 Due date for filing of audit report under section 44AB for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023) 30.09.2023
14 Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2023). 30.09.2023
15 Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2023). 30.09.2023
16 Quarterly statement of TCS deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023

30.09.2023
17 Quarterly statement of TDS deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023

30.09.2023

Important Update:

1. Centre Announces 3-Month Extension For Implementing Revised TCS Rates

Increased TCS rates to apply from 1st October, 2023: The increase in TCS rates; which were to come into effect from 1st July, 2023 shall now come into effect from October 1, 2023.

2. Compliance Requirement under GST, 2017

Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
Aug, 2023 20th September, 2023 Due Date for filling GSTR – 3B return for the month of Aug, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
Aug, 2023 22nd September, 2023 Due Date for filling GSTR – 3B return for the month of Aug., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
Aug, 2023 24th September,

2023

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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

B. Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return

(Aug, 2023)

11.09.2023 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.09.2023
 

GSTR -6

Every Input Service Distributor (ISD)  

13th of succeeding month

 

13.09.2023

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

 

10.09.2023

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.09.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

13th of succeeding month – Monthly

 

Quarterly Return

13.09.2023

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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. 25.09.2023

G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.

Tax Compliance Tracker – August, 2023 (Updated on 29.07.2023)

1. Compliance requirement under Income Tax act, 1961

Sl.

Compliance Particulars

Due Dates

1

Due date for deposit of Tax deducted/collected for the month of July, 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 07.08.2023

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2023 14.08.2023

3

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2023 14.08.2023

4

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2023 14.08.2023

5

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June, 2023

Note: Applicable in case of specified person as mentioned under section 194S

14.08.2023

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan 15.08.2023

7

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 July, 2023 15.08.2023

8

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023

Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023

15.08.2023

9

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2023 30.08.2023

10

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2023 30.08.2023

11

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2023 30.08.2023

12

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of July, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.08.2023

13

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023). 31.08.2023

14

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023). 31.08.2023

Important Update:

1. Centre Announces 3-Month Extension For Implementing Revised TCS Rates

Increased TCS rates to apply from 1st October, 2023: The increase in TCS rates; which were to come into effect from 1st July, 2023 shall now come into effect from October 1, 2023.

Source: Click Here

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period

Due Date Particulars
July, 2023 20th August, 2023 Due Date for filling GSTR – 3B return for the month of June, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period

Due Date Particulars
July, 2023 22nd August, 2023 Due Date for filling GSTR – 3B return for the month of July, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date Particulars
July, 2023 24th August, 2023 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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

B. Filing Form GSTR-1:

Tax period

Due Date

Remarks

Monthly return (July, 2023) 11.08.2023 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.08.2023
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month 13.08.2023
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.08.2023
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.08.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars Timeline Due Date
Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month – Monthly

Quarterly Return

13.08.2023

E. GST Refund:

Form No.

Compliance Particulars

Due Date

RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular

Due Date

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. 25.08.2023

Tax Compliance Tracker – July, 2023 (Updated on 24.06.2023)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
1 Due date for deposit of Tax deducted/collected for the month of June, 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. 07.07.2023
 

2.

Due date for deposit of TDS for the period April 2023 to June 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H 07.07.2023
3 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2023 15.07.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2023 15.07.2023
5 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2023 15.07.2023
 

6

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of May, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15.07.2023
7 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2023 15.07.2023
8 Quarterly statement of TCS deposited for the quarter ending 30 June, 2023 15.07.2023
9 Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023 15.07.2023
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 June, 2023 15.07.2023
11 Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023 15.06.2023
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2023 30.07.2023
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2023 30.07.2023
14 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2023 30.07.2023
15 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of June, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.07.2023
16 Quarterly statement of TDS deposited for the quarter ending June 30, 2023 31.07.2023
17 Return of income for the assessment year 2023-24 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E. 31.07.2023
18 Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023. 31.07.2023
19 Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2023) 31.07.2023
20 Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023 31.07.2023
21 Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023 31.07.2023

Income Tax and GST Deadlines

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
June, 2023 20th July,

2023

Due Date for filling GSTR – 3B return for the month of June, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
June, 2023 22nd July,

2023

Due Date for filling GSTR – 3B return for the month of June, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
June, 2023 24th July, 2023 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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

B) Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return

(June, 2023)

11.07.2023 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.07.2023
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.07.2023
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.07.2023

13.07.2023D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month – Monthly

Quarterly Return

13.07.2023

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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. 25.07.2023

G. Monthly Payment of GST – CMP-08:

Compliance Particular Due Date
Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.

Period: April – June, 2023.

18.07.2023

*****

Tax Compliance Tracker – June, 2023 (Updated on 24.05.2023)

1. Compliance requirement under Income Tax act, 1961

Sl. Compliance Particulars Due Dates
1 Due date for deposit of Tax deducted/collected for the month of May, 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  

 

07.06.2023

2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2023 14.06.2023
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2023 14.06.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2023 14.06.2023
5 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April, 2023

Note: Applicable in case of specified person as mentioned under section 194S

14.06.2023
 

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan 15.06.2023
7 Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023 15.06.2023
8 First instalment of advance tax for the assessment year 2024-25 15.06.2023
9 Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23 15.06.2023
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 May, 2023 15.06.2023
11 Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23 15.06.2023
12 Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2022-23 29.06.2023
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2023 30.06.2023
14 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2023 30.06.2023
15 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2023 30.06.2023
16 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of May, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.06.2023
17 Return in respect of securities transaction tax for the financial year 2022-23 30.06.2023
18 Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023 30.06.2023
19 Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23 30.06.2023
20 Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023 30.06.2023
21 Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B 30.06.2023
22 Furnishing of Equalisation Levy statement for the Financial Year 2022-23 30.06.2023
23 Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative

Note: The deadline has been extended from March 31, 2023, to June 30, 2023, vide press release, dated 28-03-2023

30.06.2023

2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
May, 2023 20th June, 2023

Due Date for filling GSTR – 3B return for the month of May, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars

May, 2023

22nd June, 2023 Due Date for filling GSTR – 3B return for the month of May, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
May, 2023 24th June, 2023 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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

B. Filing Form GSTR-1:

Tax period Due Date Remarks

Monthly return

(May, 2023)

11.06.2023

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.06.2023
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month 13.06.2023
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.06.2023
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.06.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
 

Details of outward supply-IFF &

a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. 13th of succeeding month – Monthly 13.06.2023
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. Quarterly Return

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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. 25.06.2023

*****

Tax Compliance Tracker – May, 2023

1. Compliance Requirement Under Income Tax Act, 1961

 

Sl.

 

Compliance Particulars

 

 

Due Dates

 

1 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 15.05.2023
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2023 15.05.2023
3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2023 15.05.2023
4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March, 2023 15.05.2023
5 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of March, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15.05.2023
 

6

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2023 has been paid without the production of a challan 15.05.2023
7 Quarterly statement of TCS deposited for the quarter ending March 31, 2023 15.05.2023
8 Due date for 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 the month of April, 2023 15.05.2023
9 Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23 30.05.2023
10 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2023 30.05.2023
11 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April, 2023 30.05.2023
12 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2023 30.05.2023
13 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of April, 2023

Note: Applicable in case of specified person as mentioned under section 194S

30.05.2023
14 Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23 30.05.2023
15 Quarterly statement of TDS deposited for the quarter ending March 31, 2023 31.05.2023
16 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund 31.05.2023
17 Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23 31.05.2023
18 Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions 31.05.2023
19 Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn’t been allotted any PAN 31.05.2023
20 Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN 31.05.2023
21 Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2023) 31.05.2023
22 Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2023) 31.05.2023

2. Compliance Requirement Under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date Particulars
April, 2023 20th May, 2023 Due Date for filling GSTR – 3B return for the month of April, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date Particulars
April, 2023 22nd May, 2023 Due Date for filling GSTR – 3B return for the month of April, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date Particulars
April, 2023 24th May,

2023

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: 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

B. Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return

(April, 2023)

11.05.2023 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

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

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.05.2023
GSTR -6 Every Input Service Distributor (ISD) 13th of succeeding month 13.05.2023
GSTR -7 Return for Tax Deducted at source to be filed by Tax Deductor 10th of succeeding month 10.05.2023
GSTR -8 E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.05.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No. Compliance Particulars Timeline Due Date
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month – Monthly

Quarterly Return

13.05.2023

E. GST Refund:

Form No. Compliance Particulars Due Date
RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular Due Date
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.  

25.05.2023

G. Form GST ITC-03

Compliance Particular Due Date
Form GST ITC-03 is to be submitted within 60 days from the commencement of the relevant financial year when registered person opts to pay tax under section 10. 31.05.2023

In case of any queries or suggestions, please contact cslalitrajput@gmail.com.

*****

Disclaimer: While every effort has been made to provide accurate and up-to-date information, errors or omissions may occur. The author shall not be liable for any direct, indirect, special, or incidental damages resulting from the use of this information. It is recommended to verify the details and seek professional advice for specific tax compliance requirements.

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