Compliance requirement under Income Tax Act, 1961
| S.No | Compliance Particulars | Tax Period | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected | July 2023 | 07 – August – 2023 |
| 2 | Due date for issue of TDS Certificate for tax deducted under section 194-IA | June, 2023 | 14 – August – 2023 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB | June, 2023 | 14 – August – 2023 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M | June, 2023 | 14 – August – 2023 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S Note: Applicable in case of specified person as mentioned under section 194S | June, 2023 | 14 – August – 2023 |
| 6 | Due date for furnishing of Form 24G by an office of the Government | Q1 : Apr – June 2023 | 15 – August – 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 | Q1 : Apr – June 2023 | 15 – August – 2023 |
| 8 | Quarterly TDS certificate in respect of tax deducted by any person | Q1 : Apr – June 2023 | 15 – August – 2023 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA | June, 2023 | 30 – August – 2023 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB | June, 2023 | 30 – August – 2023 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M | June, 2023 | 30 – August – 2023 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S | June, 2023 | 30 – August – 2023 |
| 13 | Application in Form 9A for exercising the option available under Explanation to section 11(1) |
FY 23-24 | 31 – August – 2023 |
Compliance Requirement under GST, 2017
A. Filing of GSTR 3B / GSTR 3B QRMP
| a) Taxpayers having aggregate turnover >Rs. 5 Cr. in the preceding FY | ||
| Particulars | Tax Period | Due Date |
| 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. | July, 2023 | 20 – August – 2023 |
| b) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A) | ||
| Particulars | Tax Period | Due Date |
| 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 | July, 2023 | 22 – August – 2023 |
| c)Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B) | ||
| Particulars | Tax Period | Due Date |
| Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | July, 2023 | 24 – August – 2023 |
B. Filing Form GSTR-1
| Remarks | Tax Period | Due Date |
| 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. |
Monthly return (July, 2023) |
11 – August – 2023 |
C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Compliance Particulars | Timeline | Due Date | Form No. |
| Non-resident ODIAR services provider file Monthly GST Return | 20th of the succeeding month | 20 -August -2023 | GSTR-5 & 5A |
| Every Input Service Distributor (ISD) | 13th of the succeeding month | 13 -August -2023 | GSTR-6 |
| Return for Tax Deducted at source to be filed by Tax Deductor | 10th of the succeeding month | 10 -August -2023 | GSTR-7 |
| E-Commerce operator registered under GST liable to TCS | 10th of the succeeding month | 10 -August -2023 | GSTR-8 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Compliance Particulars | Timeline | Due Date | Form No. |
| 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.
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return | 13 -August -2023 | Details of outward supply-IFF& Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
E. GST Refund
| Compliance Particulars | Due Date | Form No. |
| Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed | RFD-10 |
F. Monthly Payment of GST – PMT-06
| Compliance Particulars | 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 -August -2023 |
G. Monthly Payment of GST – CMP-08
| Compliance Particulars | Tax Period | 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. | Q1 : Apr – June 2023 | 18 -August -2023 |
Author Name : Santhosh Gopinath G S
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