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Compliance Calender for June – 2023

Compliance requirement under Income Tax Act, 1961

S.NoCompliance ParticularsTax PeriodDue Dates
1​​Due date for deposit of Tax deducted/collectedMay 202307 – June – 2023
2Due date for issue of TDS Certificate for tax deducted under section 194-IAApril 202314 – June – 2023
3​​Due date for issue of TDS Certificate for tax deducted under section 194-IBApril, 202314 – June – 2023
4​Due date for issue of TDS Certificate for tax deducted under section 194MApril, 202314 – June – 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 194SApril, 202314 – June – 2023
6​Due date for furnishing of Form 24GMay 202315 – June – 2023
7​Quarterly TDS certificatesQ4 : Jan – Mar 202315 – June – 2023
8​First instalment of advance tax for the assessment yearFY 24-2515 – June – 2023
9​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23FY 22-2315 – June – 2023
10​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 systemMay 202315 – June – 2023
11​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holderFY 22-2315 – June – 2023
12​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund unde​r section 9A in respect of its activitiesFY 22-2329 – June – 2023
13​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IAMay, 2023​30 – June – 2023
14​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IBMay, 2023​30 – June – 2023
15​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194MMay, 2023​30 – June – 2023
16Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S Note: Applicable in case of specified person as mentioned under section 194SMay, 2023​30 – June – 2023
17​Return in respect of securities transaction taxFY 22-2330 – June – 2023
18​Quarterly return of non-deduction of tax at source by a banking company from interest on time depositQ4 : Jan – Mar 202330 – June – 2023
19​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed30 – June – 2023
20​​Report by an approved institution/public sector company under section 35AC(4)/(5)Q4 : Jan – Mar 202330 – June – 2023
21​Due date for furnishing of statement of income distributed by business trust to its unit holders. This statement is required to be furnished to the unit holders in form No. 64BFY 22-2330 – June – 2023
22​Furnishing of Equalizations Levy statementFY 22-2330 – June – 2023
23Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative Note: The deadline has been extended from March 31, 2023, to June 30, 2023, vide press release, dated 28-03-202330 – June – 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.May, 202320 – June – 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-3BMay, 2023

22 – June – 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 FilingMay, 202324 – June – 2023

 

B. Filing Form GSTR-1

RemarksTax Period
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
(May, 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 -June -2023GSTR-5 & 5A
Every Input Service Distributor (ISD)13th of the succeeding month13 -June -2023GSTR-6
Return for Tax Deducted at source to be filed by Tax Deductor10th of the succeeding month10 -June -2023GSTR-7
E-Commerce operator registered under GST liable to TCS10th of the succeeding month10 -June -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 -June -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 -June -2023

Author Name : Santhosh Gopinath G S

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