Compliance Calendar for December 2023

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GST Compliance
Due Date	Period	Compliance	Details
Dec 20, 2023	Nov 2023	GSTR 3B	For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.
Dec 31, 2023	FY	GSTR 9	The Most Comprehensive Annual Return for FY 2022-23 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. However, registered person with aggregate turnover upto INR 2 Crores have option to file GSTR-9.
Dec 31, 2023	FY	GSTR 9C	Annual Return for FY 2022-23 by registered person whose Annual Turnover for FY 2022-23 is above Rs. 5 Cores (Annual Return + Reconciliation Statement in GSTR-9C self-certified by the businesses themselves).
Dec 25, 2023	Nov 2023	PMT 06	Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for NOV month
Dec 13, 2023	Nov 2023	GSTR 5	Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for NOV month
Dec 20, 2023	Nov 2023	GSTR 5A	Due date for filing GSTR-5A (to be filed by the OIDAR) for NOV month
Dec 13, 2023	Nov 2023	GSTR 7	Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for NOV month
Dec 10, 2023	Nov 2023	GSTR 8	Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for NOV month.
Tax Compliance
Due Date	Period	Compliance	Details
Dec 7, 2023	Nov 2023	Tax Deposit	Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Nov.
Dec 15, 2023	FY	Advance tax payment	Third instalment of advance tax for the assessment year 2024-25​
Dec 15, 2023	Oct 2023	TDS Certificate issue	Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Oct
Dec 15, 2023	Oct 2023	TDS Certificate issue	Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Oct
Dec 15, 2023	Oct 2023	TDS Certificate issue	Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o Oct
Dec 15, 2023	Oct 2023	TDS Certificate issue	ue date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o Oct
Dec 30, 2023	Nov 2023	TDS Challan	Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of Nov
Dec 31, 2023	FY		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)