Compliance Calender for June – 2023

Compliance requirement under Income Tax Act, 1961

S.No	Compliance Particulars	Tax Period	Due Dates
1	​​Due date for deposit of Tax deducted/collected	May 2023	07 – June – 2023
2	Due date for issue of TDS Certificate for tax deducted under section 194-IA	April 2023	14 – June – 2023
3	​​Due date for issue of TDS Certificate for tax deducted under section 194-IB	April, 2023	14 – June – 2023
4	​Due date for issue of TDS Certificate for tax deducted under section 194M	April, 2023	14 – 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 194S	April, 2023	14 – June – 2023
6	​Due date for furnishing of Form 24G	May 2023	15 – June – 2023
7	​Quarterly TDS certificates	Q4 : Jan – Mar 2023	15 – June – 2023
8	​First instalment of advance tax for the assessment year	FY 24-25	15 – June – 2023
9	​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23	FY 22-23	15 – 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 system	May 2023	15 – June – 2023
11	​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder	FY 22-23	15 – 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 activities	FY 22-23	29 – June – 2023
13	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA	May, 2023​	30 – June – 2023
14	​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB	May, 2023​	30 – June – 2023
15	​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M	May, 2023​	30 – June – 2023
16	Due 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 194S	May, 2023​	30 – June – 2023
17	​Return in respect of securities transaction tax	FY 22-23	30 – June – 2023
18	​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit	Q4 : Jan – Mar 2023	30 – June – 2023
19	​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed		30 – June – 2023
20	​​Report by an approved institution/public sector company under section 35AC(4)/(5)	Q4 : Jan – Mar 2023	30 – 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. 64B	FY 22-23	30 – June – 2023
22	​Furnishing of Equalizations Levy statement	FY 22-23	30 – June – 2023
23	Deadline 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 28-03-2023		30 – 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
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.	May, 2023	20 – June – 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	May, 2023	22 – June – 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	May, 2023	24 – June – 2023

 

B. Filing Form GSTR-1

Remarks	Tax 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 Particulars	Timeline	Due Date	Form No
Non-resident ODIAR services provider file Monthly GST Return	20th of the succeeding month	20 -June -2023	GSTR-5 & 5A
Every Input Service Distributor (ISD)	13th of the succeeding month	13 -June -2023	GSTR-6
Return for Tax Deducted at source to be filed by Tax Deductor	10th of the succeeding month	10 -June -2023	GSTR-7
E-Commerce operator registered under GST liable to TCS	10th of the succeeding month	10 -June -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 -June -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 -June -2023

Author Name : Santhosh Gopinath G S