Webtel understands that to comply with the compliance deadline is very important and requires proper planning. In order to help you to keep an eye on various statutory deadlines and assist in timely compliance, we have put together a consolidated compliance calendar that highlights all the important due dates.
Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -
Step1 >> Click here to download the ZIP file of dates
Step2 >> Extract the downloaded ZIP file
Step3 >> Click here to import the extracted CSV file on Google calendar.
Event Date
Act
Applicable Form
Obligation
01-01-2024
SEBI Act
-
Verification Mechanism in Case of Investor Death.
07-01-2024
Income Tax
Challan No. ITNS-281
Payment of TDS/TCS of December. In the case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.
FEMA
ECB-2
Return of External Commercial Borrowings for December.
10-01-2024
Goods and Services Tax
GSTR-7
Monthly Return by Tax Deductors for December.
GSTR-8
Monthly Return by e-commerce operators for December.
11-01-2024
Goods and Service Tax
GSTR-1
Monthly Return of Outward Supplies for December.
13-01-2024
Quarterly return of Outward Supplies for October-December (QRMP).
GSTR-5
Monthly Return by Non-resident taxable person for December.
GSTR-6
Monthly Return of Input Service Distributor for December.
14-01-2024
Form 16B
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in November.
Form 16D
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in November.
Form 16E
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in November.
15-01-2024
Form 15CC
Statement of Foreign Remittances by Authorized Dealers for December quarter.
Online form
Uploading declarations received in Form 15G/15H for the December quarter.
Delhi Labour Welfare Fund
Form A
Contribution from Jul-Dec. Amount = No of employees as of 31 Dec X Rs 3
Form 27EQ
TCS Statements for December quarter.
ESI
ESI Challan
ESI payment for December.
Provident Fund
Electronic Challan cum Return (ECR)
E-Payment of PF for December.
Form 24G
Details of Deposit of TDS/TCS of December by book entry by an office of the Government.
18-01-2024
CMP-08
Payment of tax by Composition taxpayers for the December quarter.
20-01-2024
GSTR-5A
Monthly Return by persons outside India providing online information and database access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
GSTR-3B
Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).
22-01-2024
Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24-01-2024
Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
28-01-2024
GSTR-11
Return by persons with Unique Identification Numbers (UIN) like embassies etc to get a refund under GST for goods and services purchased by them, for December.
30-01-2024
Form 27D
Issue of TCS certificate for December quarter by All Collectors.
Form 26QB
Deposit of TDS u/s 194-IA on payment made for purchase of property in December.
Form 26QD
Deposit of TDS on certain payments made by individual/HUF u/s 194M for December.
Form 26QE
Deposit of TDS on the transfer of virtual digital asset u/s 194S, by an exchange, for December.
31-01-2024
Form 24Q, 26Q, 27Q
TDS Statements for December quarter.
Form 26QAA
Quarterly return of non-deduction at source by banks from interest on time deposit for December quarter.
10-IC
Claim concessional rate of tax of 22% +SC & cess, if the form could not be filed by a domestic Company for AY 21-22.
Electronic Credit and Re-claimed Statement
Declare the opening balance of reclaimable ITC reversal at the GST Common Portal.
07-12-2023
Payment of TDS/TCS of November. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for November.
10-12-2023
Monthly Return by Tax Deductors for November.
Monthly Return by e-commerce operators for November.
11-12-2023
Monthly Return of Outward Supplies for November. Note: Taxpayer having a difference in ITC in GSTR-2B & GSTR-3B of earlier months, will not be able to file GSTR-1/IFF if he does not file a response in DRC-01C Part B.
13-12-2023
IFF
Optional Upload of B2B invoices, Dr/Cr notes for November under QRMP scheme. Note: Taxpayer having a difference in ITC in GSTR-2B & GSTR-3B of earlier months, will not be able to file GSTR-1/IFF if he does not file a response in DRC-01C Part B.
Monthly Return by Non-resident taxable person for November.
Monthly Return of Input Service Distributor for November.
15-12-2023
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
Challan No.280
Deposit of Third Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).
Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
E-Payment of PF for November.
Payment of ESI for November
20-12-2023
Monthly Return by persons outside India providing online information and database access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25-12-2023
PMT-06
Deposit of GST under QRMP scheme for November.
28-12-2023
Return for November by persons with Unique Identification Numbers (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.
30-12-2023
Deposit of TDS u/s 194-IA on payment made for purchase of property in November.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for November.
Deposit of TDS on Virtual Digital Assets u/s 194S for November.
31-12-2023
ITR 1 to 5 & 7
Filing of Belated/ Revised Income Tax returns for AY 23-24 for all assessees if assessment not completed.
GSTR-9
GST Annual Return for 22-23. Mandatory if Turnover > 2 cr.
GSTR-9C
GST Audit Report for 22-23. Mandatory if Turnover > 5 cr.
RBI Act
RBI Annual Performance Report by All Companies having investment outside India.
Companies Act
Quarter 3 – Board Meeting of All Companies.
Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.
ODI Part II
Any Indian individual or entity undertaking Overseas Direct Investment to file an Annual Performance Report (APR) with respect to its foreign entity.
01-10-2023
TCS on Foreign Remittances Upto 7 lacs, TCS @ 5% for purchase of overseas tour programme & @ nil rate in other cases. (No change) Beyond 7 lacs, TCS rates as under : 1. Education financed by a Loan : 0.50% (no change) 2. Medical Treatment/ Education (Other than financed by a Loan) : 5.00% (no change) 3. Overseas tour program : 20.00% (5% upto 30 Sep) 4. Other purposes : 20.00% (5% upto 30 Sep) Note : No TCS applicable on Credit Cards spends outside India.
Services provided by OIDAR service providers like Google, Facebook etc like advertising, cloud services, music online education and other subscription based services to government, individuals etc. shall also be taxable @ 18%. Same were already taxable for B2B.
07-10-2023
Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for September.
10-10-2023
Monthly Return by Tax Deductors for September.
Monthly Return by e-commerce operators for September.
11-10-2023
Monthly Return of Outward Supplies for September.
13-10-2023
Monthly Return by Non-resident taxable person for September.
Monthly Return of Input Service Distributor for September.
Quarterly Return of Outward Supplies for Jul-Sep (QRMP).
14-10-2023
Form ADT-1
Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM).
15-10-2023
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.
Issue of TCS certificate for April-June.
Form 16A
Issue of TDS Certificates for April-June.
Details of Deposit of TDS/TCS of September by book entry by an office of the Government.
E-Payment of PF for September.
Payment of ESI for September.
27EQ
TCS Statement for Sep Quarter.
Form No.15CC
Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
Form No.15G/H
E-filing of form 15G/H for Sep Quarter.
18-10-2023
Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
20-10-2023
Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.
Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).
22-10-2023
Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24-10-2023
Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25-10-2023
Form 61-A
Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for July-Sep.
ITC-04
Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.
28-10-2023
Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29-10-2023
Form AOC-4/AOC-4 XBRL
Filing of financial statements by Cos (Other than OPCs) for FY 2022-23 with the ROC. (30 days from AGM).
30-10-2023
Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.
Deposit of TDS on Virtual Digital Assets u/s 194S for September.
Issue of TCS certificate by All Collectors for September quarter.
LLP Act
Form 8
Statement of Accounts and Solvency for 2022-23 to be filed by every LLP.
NDH-3
Half-yearly return by Nidhi Companies for April to September.
31-10-2023
MSMED, 2006
MSME Form I
Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep.
Avail QRMP for Oct-Dec onwards.
TDS Statements for September quarter.
Form 26QF
Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.
26QAA
Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.
Form 61
E-filing of information of declarations in Form 60 received upto 30 Sep.
Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).
Form 67
Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).
Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax).
10-ID
Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
10-IE
Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAD, where due date of ITR is 31 Oct.
10-IF
Online Application by resident co-operative society, for exercise of option u/s 115BAD where due date of ITR is 31 Oct.
Form 3CEB
Filing of Report u/s 92E for international transactions and specified domestic transactions.
Form 3CD, 3CA/3CB
Obtaining Tax Audit Report where due date of ITR is 30 Nov.
Form 29B, 29C
Obtaining MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.
Form 10DA
Obtaining Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.
Obtaining other Audit Reports where due date of ITR is 30 Nov.
Form 10B/10BB
Obtaining Audit Reports in Form 10B/10BB.
ITR 1 to 6
Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable).
ICAI Act
Payment of membership fee for 2023-24 by ICAI Members.
07-09-2023
Payment of TDS/TCS of August. In case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for August.
10-09-2023
Monthly Return by Tax Deductors for August.
Monthly Return by e-commerce operators for August.
11-09-2023
Monthly Return of Outward Supplies for August.
13-09-2023
Monthly Return of Input Service Distributor for August.
Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for August.
Monthly Return by Non-resident taxable person for August.
14-09-2023
Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents.
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in July.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in July.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in July.
15-09-2023
Deposit of Second Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).
Details of Deposit of TDS/TCS of August by book entry by an office of the Government.
E-Payment of PF for August.
Payment of ESI for August.
20-09-2023
Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).
Monthly Return by persons outside India providing online information and database access or retrieval services, for August.
25-09-2023
Deposit of GST under QRMP scheme for August.
27-09-2023
AOC-4
Form AOC-4 (Financial Statements) 180 days from end of financial year i.e. 31st March (for OPC Companies).
MGT-7A
Form MGT-7A * (Annual Return) 180 days from end of financial year i.e. 31st March ( for OPC companies)
28-09-2023
Return for August by persons with Unique Identification Number (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.
30-09-2023
Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.
Quarter 2 – Board Meeting of All Companies.
Annual General Meeting of All Companies.
DIR-3
KYC of All Directors (individuals) who hold DIN on 31st March, 2023. e-Form DIR-3 KYC or WEB KYC (Now in V3 portal).
e-Form FC-3
Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office).
MR-3
Secretarial Audit Report applicable in case of : (i) Listed Companies (ii) public company having a paid-up share capital of 50 crore rupees or more; or (iii) public company having a turnover of 250 crore rupees or more; or company having outstanding loans or borrowings from banks or public financial institutions of 100 crore rupees or more.
Deposit of TDS u/s 194-IA on payment made for purchase of property in August.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for August.
Deposit of TDS on Virtual Digital Assets u/s 194S for August.
Form 26Q, 27Q
TDS Statements for Payments other than Salary to Residents & Non-residents for April-June.
TCS statements for April-June.
Obtaining Tax Audit Report where due date of ITR is 31 Oct.
Obtaining MAT/AMT Audit Report etc. where the due date of ITR is 31 Oct.
Obtaining Audit Report u/s 80JJAA(2) for additional employment where the due date of ITR is 31 Oct.
Obtaining other Audit Reports where the due date of ITR is 31 Oct.
01-08-2023
E-invoice applicable for turnover above Rs. 5cr in any year from 2017.
07-08-2023
Payment of TDS/TCS of July. Note : Wef 1.7.23, TDS u/s 194BA on Online Games hiked to 30%, without any threshold. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for July.
10-08-2023
Monthly Return by Tax Deductors for July.
Monthly Return by e-commerce operators for July.
11-08-2023
Monthly Return of Outward Supplies for July.
13-08-2023
Monthly Return of Input Service Distributor for July.
Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for July.
Monthly Return by Non-resident taxable person for July.
14-08-2023
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in June.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in June.
15-08-2023
Details of Deposit of TDS/TCS of July by book entry by an office of the Government.
E-Payment of PF for July.
Payment of ESI for July.
20-08-2023
Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP).
Monthly Return by persons outside India providing online information and data base access or retrieval services, for July.
25-08-2023
Deposit of GST under QRMP scheme for July.
28-08-2023
Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30-08-2023
Deposit of TDS u/s 194-IA on payment made for purchase of property in July.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for July.
Deposit of TDS on Virtual Digital Assets u/s 194S for July.
31-08-2023
Form 9A
Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
Form 10
Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
Concessional Maximum late fee for GSTR-4, GSTR-9 & GSTR-10 upto FY 21-22 if returns filed between 1st April to 31st Aug, 2023.
01-07-2023
Till 30 Sep, TCS @ 5% without threshold for purchase of overseas tour programme & above 7 lacs in case of purposes other than education & medical treatment. Wef 1 Oct, upto 7 lacs, TCS @ 5% for purchase of overseas tour programme & @ nil rate in case of purposes other than education & medical treatment. Beyond 7 lacs, TCS @ 20% both for purchase of overseas tour program and purposes other than education & medical treatment.
TDS u/s 194BA on Online Games hiked to 30%, without any threshold.
07-07-2023
Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for June.
10-07-2023
Monthly Return by Tax Deductors for June.
Monthly Return by e-commerce operators for June.
11-07-2023
Monthly Return of Outward Supplies for June.
13-07-2023
Quarterly return of Outward Supplies for Apr-Jun (QRMP)
Monthly Return by Non-resident taxable person for June.
Monthly Return of Input Service Distributor for June.
15-07-2023
E-Payment of PF for June.
Payment of ESI for June.
Details of Deposit of TDS/TCS of June by book entry by an office of the Government.
Statement by Banks etc. in respect of foreign remittances during April-June.
E-filing of form 15G/H for April-June.
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in May.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in May.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in May.
RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 22-23.
FLA
Annual Return of Foreign Assets & Liabilities for FY 22-23.
Labour Welfare Fund
Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3. Online payment to be made at htttps://dlabourwelfareboard.delhi.gov.in after registration at this portal. Prior registration under Delhi Shops & Establishments Act is required at https://labourcis.nic.in
20-07-2023
Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
22-07-2023
Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24-07-2023
Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25-07-2023
Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for April-June.
28-07-2023
Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30-07-2023
Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31-07-2023
Form 24Q
TDS Statements of Salaries for April-June. (Other TDS/TCS Statements can be filed till 30 Sep)
Form 24QF
Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
Return of non-deduction at source by banks from interest on time deposit for April-June.
Forms 1 to 7
ITRS for Individuals, Non-Corporates not-liable to Audit, for AY 2023-24.
Statement of foreign income in FY 22-23 & tax deducted or paid on such income to claim foreign tax credit. Applicable where due date of ITR is 31 July.
Statement to accumulate income for future application u/s 10(21) or 11(1). Applicable where due date of ITR is 31 Jul.
Payment of tax under Composition Scheme for June quarter.
Taxpayers with a Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
Forensic Accounting and Investigation Standards (FAIS) become mandatory.
DPT3
Annual Return of Deposits by Companies other than NBFCs for FY 22-23.
01-05-2023
Assessees with turnover of Rs. 100 cr or more cannot report invoices, Dr/Cr notes on the e-invoice portal after 7 days of issue.
Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.
07-05-2023
Return of External Commercial Borrowings for April.
Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
10-05-2023
Monthly Return by Tax Deductors for April.
Monthly Return by e-commerce operators for April.
11-05-2023
Monthly Return of Outward Supplies for April.
13-05-2023
Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
Monthly Return of Input Service Distributor for April.
Monthly Return by Non-resident taxable person for April.
15-05-2023
E-Payment of PF for April.
Payment of ESI for April.
Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
Form 16C
Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
Quarterly Statement of TCS for January-March.
20-05-2023
Monthly Return by persons outside India providing online information and database access or retrieval services, for April.
Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25-05-2023
Deposit of GST of April under QRMP scheme.
28-05-2023
Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30-05-2023
Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for April-June quarter.
ITC-03
ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 23-24.
Form 49C
Submission of a statement by Non-resident having a liaison office in India for FY 22-23.
Deposit of TDS u/s 194-IA on payment made for purchase of property in April.
Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
Deposit of TDS on Virtual Digital Assets u/s 194S for April.
Issue of TCS certificates for January-March.
PAS – 6
Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
FC-4
Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 22-23.
LLP-11
Annual Return of Limited Liability Partnership (LLP) for FY 22-23.
31-05-2023
Form 61A
Annual Statement of financial transactions in respect of Dividend and Interest of FY 22-23.
CSR-2
Report on Corporate Social Responsibility for FY 22-23 by companies to whom it is applicable.
Form 61-B
Statement of reportable accounts for Calendar year 2022 by reporting financial institutions. File NIL statement if no transactions to report.
Form 49A
Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been alloted PAN or any person competent to act on behalf of him and who has not been allotted PAN.
Form 10BD
E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35.
FSSAI
Form D1
E-filing of Annual Return for FY 22-23 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
Quarterly statements of TDS for January- March.
Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March.
Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
01-04-2023
E-invoice to become Mandatory if turnover exceeds Rs. 10 cr in FY 2022-23. (applicable if e-invoice not applicable till now).
Wef FY 23-24, Accounting software with Audit Trail is Mandatory for ALL Companies. (For FY 22-23, an auditor can report in Audit Report that this requirement is applicable wef FY 23-24 onwards).
Concessional Maximum late fee for GSTR-4, GSTR-9 & GSTR-10 upto FY 21-22 if returns filed between 1st April to 30th June 2023.
07-04-2023
Payment of TCS collected in March. In case of government offices where :(a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
Return of External Commercial Borrowings for March.
10-04-2023
Monthly Return by Tax Deductors for March.
Monthly Return by e-commerce operators for March.
11-04-2023
Monthly Return of Outward Supplies for March.
13-04-2023
Quarterly Return of Outward Supplies for January-March.
Monthly Return by Non-resident taxable person for March.
Monthly Return of Input Service Distributor for March.
14-04-2023
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for the purchase of property in February.
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.
15-04-2023
E-Payment of PF for March.
Payment of ESI for March (Register new employees in 10 days of joining).
Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.
18-04-2023
Payment of GST by Composition taxpayers for January-March.
20-04-2023
Monthly Return by persons outside India providing online information and database access or retrieval services, for March.
Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).
22-04-2023
Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24-04-2023
Summary Return of January-March quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
25-04-2023
Half-yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
Yearly Details of goods/capital goods sent to & from job workers for April-March for turnover upto 5 cr.
Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for January-March.
28-04-2023
Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30-04-2023
GSTR-4
Yearly Details of Invoice wise Outward supplies & Consolidated inward supplies for FY 22-23 by Composition taxpayer.
Payment of TDS Deducted in March (both Salary & non-salary).
Details of Deposit of TDS/TCS of March by book entry by an office of the Government.
Deposit of TDS u/s 194-IA on payment made for purchase of property in March.
Form 26QC
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during last FY. (In case of termination of lease during the year, TDS is to be deposited by last day of the next month).
Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.
Deposit of TDS on Virtual Digital Assets u/s 194S for March.
Uploading declarations received in Form 15G/15H for Mar quarter.
e-filing of declarations containing particulars of Form 60 received during October - March.
Disclosure of dues of more than 45 days to MSME Suppliers by companies from October to March of previous financial year.
Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable).
MSC-3
Annual Return of Dormant Company for FY 2022-23.
Half-yearly return by Nidhi Companies for October to March.