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 income statement 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 202324 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 |
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.
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 |
| Oct., 2023 | 20thNovember,
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 uptoRs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Oct., 2023 | 22ndNovember,
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 uptoRs. 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 |
|
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. |
|
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 claim 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 the UIN holders receive inward supply.
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