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Compliance Calendar


  • 06/01/2024
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Statutory and Tax Compliance Calendar for the Financial Year 2023-2024

Webtel understands that to comply with the compliance deadline is very important and requires proper planning. In order to help you to keep an eye on various statutory deadlines and assist in timely compliance, we have put together a consolidated compliance calendar that highlights all the important due dates.

Statutory and Tax Compliance Calendar for the Financial Year 2023-2024

Statutory Obligations For The Month Of January 2024

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-01-2024

SEBI Act

-

Verification Mechanism in Case of Investor Death.

07-01-2024

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of December. In the case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.

07-01-2024

FEMA

ECB-2

Return of External Commercial Borrowings for December.

10-01-2024

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for December.

10-01-2024

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for December.

11-01-2024

Goods and Service Tax

GSTR-1

Monthly Return of Outward Supplies for December.

13-01-2024

Goods and Services Tax

GSTR-1

Quarterly return of Outward Supplies for October-December (QRMP).

13-01-2024

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for December.

13-01-2024

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for December.

14-01-2024

Income Tax

Form 16B

Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.

14-01-2024

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.

14-01-2024

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.

15-01-2024

Income Tax

Form 15CC

Statement of Foreign Remittances by Authorized Dealers for December quarter.

15-01-2024

Income Tax

Online form

Uploading declarations received in Form 15G/15H for the December quarter.

15-01-2024

Delhi Labour Welfare Fund

Form A

Contribution from Jul-Dec. Amount = No of employees as of 31 Dec X Rs 3

15-01-2024

Income Tax

Form 27EQ

TCS Statements for December quarter.

15-01-2024

ESI

ESI Challan

ESI payment for December.

15-01-2024

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for December.

15-01-2024

Income Tax

Form 24G

Details of Deposit of TDS/TCS of December by book entry by an office of the Government.

18-01-2024

Goods and Services Tax

CMP-08

Payment of tax by Composition taxpayers for the December quarter.

20-01-2024

Goods and Services Tax

GSTR-5A

Monthly Return by persons outside India providing online information and database access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20-01-2024

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).

22-01-2024

Goods and Services Tax

GSTR-3B

Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24-01-2024

Goods and Services Tax

GSTR-3B

Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

28-01-2024

Goods and Services Tax

GSTR-11

Return by persons with Unique Identification Numbers (UIN) like embassies etc to get a refund under GST for goods and services purchased by them, for December.

30-01-2024

Income Tax

Form 27D

Issue of TCS certificate for December quarter by All Collectors.

30-01-2024

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in December.

30-01-2024

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for December.

30-01-2024

Income Tax

Form 26QE

Deposit of TDS on the transfer of virtual digital asset u/s 194S, by an exchange, for December.

31-01-2024

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for December quarter.

31-01-2024

Income Tax

Form 26QAA

Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter.

31-01-2024

Income Tax

10-IC

Claim concessional rate of tax of 22% +SC & cess, if the form could not be filed by a domestic Company for AY 21-22.

31-01-2024

Goods and Services Tax

Electronic Credit and Re-claimed Statement

Declare the opening balance of reclaimable ITC reversal at the GST Common Portal.

Statutory Obligations For The Month Of December 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07-12-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of November. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07-12-2023

FEMA

ECB-2

Return of External Commercial Borrowings for November.

10-12-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for November.

10-12-2023

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for November.

11-12-2023

Goods and Services Tax

GSTR-1

Monthly Return of Outward Supplies for November. Note: Taxpayer having a difference in ITC in GSTR-2B & GSTR-3B of earlier months, will not be able to file GSTR-1/IFF if he does not file a response in DRC-01C Part B.

13-12-2023

Goods and Service Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for November under QRMP scheme. Note: Taxpayer having a difference in ITC in GSTR-2B & GSTR-3B of earlier months, will not be able to file GSTR-1/IFF if he does not file a response in DRC-01C Part B.

13-12-2023

Goods and Services Tax

GSTR-5

Monthly Return by Non-resident taxable person for November.

13-12-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for November.

15-12-2023

Income Tax

Form 16B

Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.

15-12-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.

15-12-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.

15-12-2023

Income Tax

Challan No.280

Deposit of Third Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).

15-12-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of November by book entry by an office of the Government.

15-12-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for November.

15-12-2023

ESI

ESI Challan

Payment of ESI for November

20-12-2023

Goods and Services Tax

GSTR-5A

Monthly Return by persons outside India providing online information and database access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20-12-2023

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).

25-12-2023

Goods and Services Tax

PMT-06

Deposit of GST under QRMP scheme for November.

28-12-2023

Goods and Services Tax

GSTR-11

Return for November by persons with Unique Identification Numbers (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.

30-12-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in November.

30-12-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.

30-12-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for November.

31-12-2023

Income Tax

ITR 1 to 5 & 7

Filing of Belated/ Revised Income Tax returns for AY 23-24 for all assessees if assessment not completed.

31-12-2023

Goods and Services Tax

GSTR-9

GST Annual Return for 22-23. Mandatory if Turnover > 2 cr.

31-12-2023

Income Tax

GSTR-9C

GST Audit Report for 22-23. Mandatory if Turnover > 5 cr.

31-12-2023

RBI Act

-

RBI Annual Performance Report by All Companies having investment outside India.

31-12-2023

Companies Act

-

Quarter 3 – Board Meeting of All Companies.

31-12-2023

SEBI Act

-

Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.

31-12-2023

FEMA

ODI Part II

Any Indian individual or entity undertaking Overseas Direct Investment to file an Annual Performance Report (APR) with respect to its foreign entity.

Statutory Obligations For The Month Of October 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-10-2023

Income Tax

-

TCS on Foreign Remittances Upto 7 lacs, TCS @ 5% for purchase of overseas tour programme & @ nil rate in other cases. (No change) Beyond 7 lacs, TCS rates as under : 1. Education financed by a Loan : 0.50% (no change) 2. Medical Treatment/ Education (Other than financed by a Loan) : 5.00% (no change) 3. Overseas tour program : 20.00% (5% upto 30 Sep) 4. Other purposes : 20.00% (5% upto 30 Sep) Note : No TCS applicable on Credit Cards spends outside India.

01-10-2023

Goods and Services Tax

-

Services provided by OIDAR service providers like Google, Facebook etc like advertising, cloud services, music online education and other subscription based services to government, individuals etc. shall also be taxable @ 18%. Same were already taxable for B2B.

07-10-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07-10-2023

FEMA

ECB-2

Return of External Commercial Borrowings for September.

10-10-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for September.

10-10-2023

Goods and Service Tax

GSTR-8

Monthly Return by e-commerce operators for September.

11-10-2023

Goods and Services Tax

GSTR-1

Monthly Return of Outward Supplies for September.

13-10-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for September.

13-10-2023

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for September.

13-10-2023

Goods and Services Tax

GSTR-1

Quarterly Return of Outward Supplies for Jul-Sep (QRMP).

14-10-2023

Companies Act

Form ADT-1

Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM).

15-10-2023

Income Tax

Form 16B

Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.

15-10-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.

15-10-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.

15-10-2023

Income Tax

Form 27D

Issue of TCS certificate for April-June.

15-10-2023

Income Tax

Form 16A

Issue of TDS Certificates for April-June.

15-10-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of September by book entry by an office of the Government.

15-10-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for September.

15-10-2023

ESI

ESI Challan

Payment of ESI for September.

15-10-2023

Income Tax

27EQ

TCS Statement for Sep Quarter.

15-10-2023

Income Tax

Form No.15CC

Statement by Banks etc. in respect of foreign remittances in Sep Quarter.

15-10-2023

Income Tax

Form No.15G/H

E-filing of form 15G/H for Sep Quarter.

18-10-2023

Goods and Services Tax

CMP-08

Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.

20-10-2023

Goods and Services Tax

GSTR-5A

Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.

20-10-2023

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).

22-10-2023

Goods and Services Tax

GSTR-3B

Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24-10-2023

Goods and Services Tax

GSTR-3B

Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

25-10-2023

Income Tax

Form 61-A

Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for July-Sep.

25-10-2023

Goods and Services Tax

ITC-04

Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.

28-10-2023

Goods and Services Tax

GSTR-11

Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

29-10-2023

Companies Act

Form AOC-4/AOC-4 XBRL

Filing of financial statements by Cos (Other than OPCs) for FY 2022-23 with the ROC. (30 days from AGM).

30-10-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in September.

30-10-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.

30-10-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for September.

30-10-2023

Income Tax

Form 27D

Issue of TCS certificate by All Collectors for September quarter.

30-10-2023

LLP Act

Form 8

Statement of Accounts and Solvency for 2022-23 to be filed by every LLP.

30-10-2023

Companies Act

NDH-3

Half-yearly return by Nidhi Companies for April to September.

31-10-2023

MSMED, 2006

MSME Form I

Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep.

31-10-2023

Goods and Services Tax

-

Avail QRMP for Oct-Dec onwards.

31-10-2023

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for September quarter.

31-10-2023

Income Tax

Form 26QF

Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.

31-10-2023

Income Tax

26QAA

Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.

31-10-2023

Income Tax

Form 61

E-filing of information of declarations in Form 60 received upto 30 Sep.

31-10-2023

Income Tax

-

Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).

31-10-2023

Income Tax

Form 67

Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).

31-10-2023

Income Tax

10-IC

Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax).

31-10-2023

Income Tax

10-ID

Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).

31-10-2023

Income Tax

10-IE

Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAD, where due date of ITR is 31 Oct.

31-10-2023

Income Tax

10-IF

Online Application by resident co-operative society, for exercise of option u/s 115BAD where due date of ITR is 31 Oct.

31-10-2023

Income Tax

Form 3CEB

Filing of Report u/s 92E for international transactions and specified domestic transactions.

31-10-2023

Income Tax

Form 3CD, 3CA/3CB

Obtaining Tax Audit Report where due date of ITR is 30 Nov.

31-10-2023

Income Tax

Form 29B, 29C

Obtaining MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.

31-10-2023

Income Tax

Form 10DA

Obtaining Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.

31-10-2023

Income Tax

-

Obtaining other Audit Reports where due date of ITR is 30 Nov.

31-10-2023

Income Tax

Form 10B/10BB

Obtaining Audit Reports in Form 10B/10BB.

31-10-2023

Income Tax

ITR 1 to 6

Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable).

31-10-2023

ICAI Act

-

Payment of membership fee for 2023-24 by ICAI Members.

Statutory Obligations For The Month Of September 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07-09-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of August. In case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.

07-09-2023

FEMA

ECB-2

Return of External Commercial Borrowings for August.

10-09-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for August.

10-09-2023

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for August.

11-09-2023

Goods and Services Tax

GSTR-1

Monthly Return of Outward Supplies for August.

13-09-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for August.

13-09-2023

Goods and Service Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for August.

13-09-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for August.

14-09-2023

-

-

Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents.

14-09-2023

Income Tax

Form 16B

Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in July.

14-09-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in July.

14-09-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in July.

15-09-2023

Income Tax

Challan No.280

Deposit of Second Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).

15-09-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of August by book entry by an office of the Government.

15-09-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for August.

15-09-2023

ESI

ESI Challan

Payment of ESI for August.

20-09-2023

Goods and Service Tax

GSTR-3B

Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).

20-09-2023

Goods and Service Tax

GSTR-5A

Monthly Return by persons outside India providing online information and database access or retrieval services, for August.

25-09-2023

Goods and Service Tax

PMT-06

Deposit of GST under QRMP scheme for August.

27-09-2023

Companies Act

AOC-4

Form AOC-4 (Financial Statements) 180 days from end of financial year i.e. 31st March (for OPC Companies).

27-09-2023

Companies Act

MGT-7A

Form MGT-7A * (Annual Return) 180 days from end of financial year i.e. 31st March ( for OPC companies)

28-09-2023

Goods and Services Tax

GSTR-11

Return for August by persons with Unique Identification Number (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.

30-09-2023

Companies Act

-

Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.

30-09-2023

Companies Act

-

Quarter 2 – Board Meeting of All Companies.

30-09-2023

Companies Act

-

Annual General Meeting of All Companies.

30-09-2023

Companies Act

DIR-3

KYC of All Directors (individuals) who hold DIN on 31st March, 2023. e-Form DIR-3 KYC or WEB KYC (Now in V3 portal).

30-09-2023

Companies Act

e-Form FC-3

Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office).

30-09-2023

Companies Act

MR-3

Secretarial Audit Report applicable in case of : (i) Listed Companies (ii) public company having a paid-up share capital of 50 crore rupees or more; or (iii) public company having a turnover of 250 crore rupees or more; or company having outstanding loans or borrowings from banks or public financial institutions of 100 crore rupees or more.

30-09-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in August.

30-09-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for August.

30-09-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for August.

30-09-2023

Income Tax

Form 26Q, 27Q

TDS Statements for Payments other than Salary to Residents & Non-residents for April-June.

30-09-2023

Income Tax

Form 27EQ

TCS statements for April-June.

30-09-2023

Income Tax

Form 3CD, 3CA/3CB

Obtaining Tax Audit Report where due date of ITR is 31 Oct.

30-09-2023

Income Tax

Form 29B, 29C

Obtaining MAT/AMT Audit Report etc. where the due date of ITR is 31 Oct.

30-09-2023

Income Tax

Form 10DA

Obtaining Audit Report u/s 80JJAA(2) for additional employment where the due date of ITR is 31 Oct.

30-09-2023

Income Tax

-

Obtaining other Audit Reports where the due date of ITR is 31 Oct.

30-09-2023

-

-

Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.

Statutory Obligations For The Month Of August 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-08-2023

Goods and Service Tax

-

E-invoice applicable for turnover above Rs. 5cr in any year from 2017.

07-08-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of July. Note : Wef 1.7.23, TDS u/s 194BA on Online Games hiked to 30%, without any threshold. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07-08-2023

FEMA

ECB-2

Return of External Commercial Borrowings for July.

10-08-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for July.

10-08-2023

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for July.

11-08-2023

Goods and Service Tax

GSTR-1

Monthly Return of Outward Supplies for July.

13-08-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for July.

13-08-2023

Goods and Service Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for July.

13-08-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for July.

14-08-2023

Income Tax

Form 16B

Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in June.

14-08-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June.

14-08-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in June.

15-08-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of July by book entry by an office of the Government.

15-08-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for July.

15-08-2023

ESI

ESI Challan

Payment of ESI for July.

20-08-2023

Goods and Service Tax

GSTR-3B

Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP).

20-08-2023

Goods and Service Tax

GSTR-5A

Monthly Return by persons outside India providing online information and data base access or retrieval services, for July.

25-08-2023

Goods and Service Tax

PMT-06

Deposit of GST under QRMP scheme for July.

28-08-2023

Goods and Service Tax

GSTR-11

Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30-08-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in July.

30-08-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for July.

30-08-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for July.

31-08-2023

Income Tax

Form 9A

Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.

31-08-2023

Income Tax

Form 10

Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.

31-08-2023

Goods and Services Tax

-

Concessional Maximum late fee for GSTR-4, GSTR-9 & GSTR-10 upto FY 21-22 if returns filed between 1st April to 31st Aug, 2023.

Statutory Obligations For The Month Of July 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-07-2023

Income Tax

-

Till 30 Sep, TCS @ 5% without threshold for purchase of overseas tour programme & above 7 lacs in case of purposes other than education & medical treatment. Wef 1 Oct, upto 7 lacs, TCS @ 5% for purchase of overseas tour programme & @ nil rate in case of purposes other than education & medical treatment. Beyond 7 lacs, TCS @ 20% both for purchase of overseas tour program and purposes other than education & medical treatment.

01-07-2023

Income Tax

-

TDS u/s 194BA on Online Games hiked to 30%, without any threshold.

07-07-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07-07-2023

FEMA

ECB-2

Return of External Commercial Borrowings for June.

10-07-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for June.

10-07-2023

Goods and Service Tax

GSTR-8

Monthly Return by e-commerce operators for June.

11-07-2023

Goods and Service Tax

GSTR-1

Monthly Return of Outward Supplies for June.

13-07-2023

Goods and Service Tax

GSTR-1

Quarterly return of Outward Supplies for Apr-Jun (QRMP)

13-07-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for June.

13-07-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for June.

15-07-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for June.

15-07-2023

ESI

ESI Challan

Payment of ESI for June.

15-07-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of June by book entry by an office of the Government.

15-07-2023

Income Tax

Form No.15CC

Statement by Banks etc. in respect of foreign remittances during April-June.

15-07-2023

Income Tax

Form No.15G/H

E-filing of form 15G/H for April-June.

15-07-2023

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in May.

15-07-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in May.

15-07-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in May.

15-07-2023

RBI Act

-

RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 22-23.

15-07-2023

FEMA

FLA

Annual Return of Foreign Assets & Liabilities for FY 22-23.

15-07-2023

Labour Welfare Fund

Form A

Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3. Online payment to be made at htttps://dlabourwelfareboard.delhi.gov.in after registration at this portal. Prior registration under Delhi Shops & Establishments Act is required at https://labourcis.nic.in

20-07-2023

Goods and Service Tax

GSTR-3B

Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).

20-07-2023

Goods and Service Tax

GSTR-5A

Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.

22-07-2023

Goods and Service Tax

GSTR-3B

Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24-07-2023

Goods and Services Tax

GSTR-3B

Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

25-07-2023

Income Tax

Form 61-A

Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for April-June.

28-07-2023

Goods and Services Tax

GSTR-11

Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30-07-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in June.

30-07-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.

30-07-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for June.

31-07-2023

Income Tax

Form 24Q

TDS Statements of Salaries for April-June. (Other TDS/TCS Statements can be filed till 30 Sep)

31-07-2023

Income Tax

Form 24QF

Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.

31-07-2023

Income Tax

26QAA

Return of non-deduction at source by banks from interest on time deposit for April-June.

31-07-2023

Income Tax

Forms 1 to 7

ITRS for Individuals, Non-Corporates not-liable to Audit, for AY 2023-24.

31-07-2023

Income Tax

Form 67

Statement of foreign income in FY 22-23 & tax deducted or paid on such income to claim foreign tax credit. Applicable where due date of ITR is 31 July.

31-07-2023

Income Tax

Form 10

Statement to accumulate income for future application u/s 10(21) or 11(1). Applicable where due date of ITR is 31 Jul.

31-07-2023

Goods and Services Tax

CMP-08

Payment of tax under Composition Scheme for June quarter.

31-07-2023

Goods and Services Tax

-

Taxpayers with a Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.

31-07-2023

ICAI Act

-

Forensic Accounting and Investigation Standards (FAIS) become mandatory.

31-07-2023

Companies Act

DPT3

Annual Return of Deposits by Companies other than NBFCs for FY 22-23.

Statutory Obligations For The Month Of May 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-05-2023

Goods and Services Tax

-

Assessees with turnover of Rs. 100 cr or more cannot report invoices, Dr/Cr notes on the e-invoice portal after 7 days of issue.

01-05-2023

Goods and Services Tax

-

Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.

07-05-2023

FEMA

ECB-2

Return of External Commercial Borrowings for April.

07-05-2023

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

10-05-2023

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for April.

10-05-2023

Goods and Service Tax

GSTR-8

Monthly Return by e-commerce operators for April.

11-05-2023

Goods and Service Tax

GSTR-1

Monthly Return of Outward Supplies for April.

13-05-2023

Goods and Service Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.

13-05-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for April.

13-05-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for April.

15-05-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for April.

15-05-2023

ESI

ESI Challan

Payment of ESI for April.

15-05-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of April by book entry by an office of the Government.

15-05-2023

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.

15-05-2023

Income Tax

Form 16C

Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).

15-05-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.

15-05-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of April by book entry by an office of the Government.

15-05-2023

Income Tax

Form 27EQ

Quarterly Statement of TCS for January-March.

20-05-2023

Goods and Services Tax

GSTR-5A

Monthly Return by persons outside India providing online information and database access or retrieval services, for April.

20-05-2023

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).

25-05-2023

Goods and Service Tax

PMT-06

Deposit of GST of April under QRMP scheme.

28-05-2023

Goods and Service Tax

GSTR-11

Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30-05-2023

Goods and Service Tax

-

Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for April-June quarter.

30-05-2023

Goods and Service Tax

ITC-03

ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 23-24.

30-05-2023

Income Tax

Form 49C

Submission of a statement by Non-resident having a liaison office in India for FY 22-23.

30-05-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in April.

30-05-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.

30-05-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for April.

30-05-2023

Income Tax

Form 27D

Issue of TCS certificates for January-March.

30-05-2023

Companies Act

PAS – 6

Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.

30-05-2023

Companies Act

FC-4

Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 22-23.

30-05-2023

LLP Act

LLP-11

Annual Return of Limited Liability Partnership (LLP) for FY 22-23.

31-05-2023

Income Tax

Form 61A

Annual Statement of financial transactions in respect of Dividend and Interest of FY 22-23.

31-05-2023

Companies Act

CSR-2

Report on Corporate Social Responsibility for FY 22-23 by companies to whom it is applicable.

31-05-2023

Income Tax

Form 61-B

Statement of reportable accounts for Calendar year 2022 by reporting financial institutions. File NIL statement if no transactions to report.

31-05-2023

Income Tax

Form 49A

Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.

31-05-2023

Companies Act

Form 49A

Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been alloted PAN or any person competent to act on behalf of him and who has not been allotted PAN.

31-05-2023

Income Tax

Form 10BD

E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35.

31-05-2023

FSSAI

Form D1

E-filing of Annual Return for FY 22-23 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.

31-05-2023

Income Tax

Form 24Q, 26Q, 27Q

Quarterly statements of TDS for January- March.

31-05-2023

Income Tax

Form 26QF

Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March.

31-05-2023

Income Tax

Form 9A

Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.

31-05-2023

Income Tax

Form 10

Statement to accumulate income for future application u/s 10(21) or 11(1). Applicable where due date of ITR is 31 Jul.

Statutory Obligations For The Month Of April 2023

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01-04-2023

Goods and Services Tax

-

E-invoice to become Mandatory if turnover exceeds Rs. 10 cr in FY 2022-23. (applicable if e-invoice not applicable till now).

01-04-2023

Companies Act

-

Wef FY 23-24, Accounting software with Audit Trail is Mandatory for ALL Companies. (For FY 22-23, an auditor can report in Audit Report that this requirement is applicable wef FY 23-24 onwards).

01-04-2023

Goods and Services Tax

-

Concessional Maximum late fee for GSTR-4, GSTR-9 & GSTR-10 upto FY 21-22 if returns filed between 1st April to 30th June 2023.

07-04-2023

Income Tax

Challan No. ITNS-281

Payment of TCS collected in March. In case of government offices where :(a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07-04-2023

FEMA

ECB-2

Return of External Commercial Borrowings for March.

10-04-2023

Goods and Service Tax

GSTR-7

Monthly Return by Tax Deductors for March.

10-04-2023

Goods and Service Tax

GSTR-8

Monthly Return by e-commerce operators for March.

11-04-2023

Goods and Service Tax

GSTR-1

Monthly Return of Outward Supplies for March.

13-04-2023

Goods and Service Tax

GSTR-1

Quarterly Return of Outward Supplies for January-March.

13-04-2023

Goods and Service Tax

GSTR-5

Monthly Return by Non-resident taxable person for March.

13-04-2023

Goods and Service Tax

GSTR-6

Monthly Return of Input Service Distributor for March.

14-04-2023

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for the purchase of property in February.

14-04-2023

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.

14-04-2023

Income Tax

Form 16E

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.

15-04-2023

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for March.

15-04-2023

ESI

ESI Challan

Payment of ESI for March (Register new employees in 10 days of joining).

15-04-2023

Income Tax

Form 15CC

Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.

18-04-2023

Goods and Service Tax

CMP-08

Payment of GST by Composition taxpayers for January-March.

20-04-2023

Goods and Services Tax

GSTR-5A

Monthly Return by persons outside India providing online information and database access or retrieval services, for March.

20-04-2023

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).

22-04-2023

Goods and Service Tax

GSTR-3B

Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24-04-2023

Goods and Service Tax

GSTR-3B

Summary Return of January-March quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

25-04-2023

Goods and Service Tax

ITC-04

Half-yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.

25-04-2023

Goods and Service Tax

ITC-04

Yearly Details of goods/capital goods sent to & from job workers for April-March for turnover upto 5 cr.

25-04-2023

Income Tax

Form 61-A

Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for January-March.

28-04-2023

Goods and Service Tax

GSTR-11

Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30-04-2023

Goods and Service Tax

GSTR-4

Yearly Details of Invoice wise Outward supplies & Consolidated inward supplies for FY 22-23 by Composition taxpayer.

30-04-2023

Goods and Service Tax

-

Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for April-June quarter.

30-04-2023

Income Tax

Challan No. ITNS-281

Payment of TDS Deducted in March (both Salary & non-salary).

30-04-2023

Income Tax

Form 24G

Details of Deposit of TDS/TCS of March by book entry by an office of the Government.

30-04-2023

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in March.

30-04-2023

Income Tax

Form 26QC

Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during last FY. (In case of termination of lease during the year, TDS is to be deposited by last day of the next month).

30-04-2023

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.

30-04-2023

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for March.

30-04-2023

Income Tax

Online form

Uploading declarations received in Form 15G/15H for Mar quarter.

30-04-2023

Income Tax

Form 61

e-filing of declarations containing particulars of Form 60 received during October - March.

30-04-2023

Companies Act

MSME Form I

Disclosure of dues of more than 45 days to MSME Suppliers by companies from October to March of previous financial year.

30-04-2023

Companies Act

-

Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable).

30-04-2023

Companies Act

MSC-3

Annual Return of Dormant Company for FY 2022-23.

30-04-2023

Companies Act

NDH-3

Half-yearly return by Nidhi Companies for October to March.

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