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Compliance calender August -2023

 Compliance requirement under Income Tax Act, 1961

S.NoCompliance ParticularsTax PeriodDue Dates
1​​Due date for deposit of Tax deducted/collectedJuly 202307 – August – 2023
2Due date for issue of TDS Certificate for tax deducted under section 194-IAJune, 202314 – August – 2023
3​​Due date for issue of TDS Certificate for tax deducted under section 194-IBJune, 202314 – August – 2023
4​​Due date for issue of TDS Certificate for tax deducted under section 194MJune, 202314 – 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 194SJune, 202314 – August – 2023
6​Due date for furnishing of Form 24G by an office of the GovernmentQ1 : Apr – June 202315 – 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 systemQ1 : Apr – June 202315 – August – 2023
8​Quarterly TDS certificate in respect of tax deducted by any personQ1 : Apr – June 202315 – August – 2023
9​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IAJune, 2023​30 – August – 2023
10​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IBJune, 2023​30 – August – 2023
11​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194MJune, 2023​30 – August – 2023
12​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194SJune, 2023​30 – August – 2023
13​​​​Application in Form 9A for exercising the option available
under Explanation to section 11(1)
FY 23-2431 – 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
ParticularsTax PeriodDue 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, 202320 – August – 2023

 

b) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
ParticularsTax PeriodDue 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-3BJuly, 202322 – August – 2023

 

c)Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)
ParticularsTax PeriodDue Date
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly FilingJuly, 202324 – August – 2023

 

B. Filing Form GSTR-1

RemarksTax PeriodDue 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 ParticularsTimelineDue DateForm No.
Non-resident ODIAR services provider file Monthly GST Return20th of the succeeding month20 -August -2023GSTR-5 & 5A
Every Input Service Distributor (ISD)13th of the succeeding month13 -August -2023GSTR-6
Return for Tax Deducted at source to be filed by Tax Deductor10th of the succeeding month10 -August -2023GSTR-7
E-Commerce operator registered under GST liable to TCS10th of the succeeding month10 -August -2023GSTR-8

 

D. GSTR – 1 QRMP monthly / Quarterly return

Compliance ParticularsTimelineDue DateForm 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 Return13 -August -2023Details of outward supply-IFF& Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

E. GST Refund

Compliance ParticularsDue DateForm No.
Refund of Tax to Certain Persons18 Months after the end of quarter for which refund is to be claimedRFD-10

 

F. Monthly Payment of GST – PMT-06

Compliance ParticularsDue 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 ParticularsTax PeriodDue 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 202318 -August -2023

 

Author Name : Santhosh Gopinath G S

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