STATUTORY AND TAX COMPLIANCE CALENDAR FOR MARCH 2023

1. Income Tax TDS challan cum statement Jan-23 2-Mar-23 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB & 194-IM in the month of January 2023.

2. Income Tax TDS/TCS Liability Deposit Feb-23 7-Mar-23 Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month. 

3. GST GSTR-7- TDS return under GST Feb-23 10-Mar-23 GSTR 7 is a return to be filed by the person who is required to deduct TDS (Tax deducted at source) under GST.

4. GST GSTR-8- TCS return under GST Feb-23 10-Mar-23 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

5. GST GSTR-1 Feb-23 11-Mar-23

  ​(a) ​GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.

  (b)  Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP".

6. GST IFF (Invoice Furnishing Facility) Feb-23 13-Mar-23 GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.

7. GST GSTR -6 Feb-23 13-Mar-23 Due Date for filing return by Input Service Distributors.

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8. Income Tax Advance Tax FY 2022-23 15-Mar-23 "

 (a) Fourth installment of advance tax for the assessment year 2023-24;

 (b) Due date for payment of the whole amount of advance tax in respect of the assessment year 2023-24 for assessee covered under presumptive scheme of section 44AD / 44ADA".

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​9. Income Tax Form 24G Feb-23 15-Mar-23 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February 2023 has been paid without the production of a Challan.

10. Labour Law Provident Fund / ESI Feb-23 15-Mar-23 Due Date for payment of Provident fund and ESI contribution for the previous month.

 

11. Income Tax TDS Certificate Jan-23 17-Mar-23 Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB & 194-M in the month of January 2023.

 

12. GST GSTR - 3B Feb-23 20-Mar-23

(a)  GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.

(b)  Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP."

13. GST GSTR -5 Feb-23 20-Mar-23 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.

 

14. GST GSTR -5A Feb-23 20-Mar-23 GSTR-5A to be filed by OIDAR Service Providers for the previous month.

 

15. GST Due date of Payment of Tax Feb-23 25-Mar-23  Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.

 

16. Income Tax TDS challan cum statement Feb-23 30-Mar-23 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB & 194-M in the month of February 2023.

 

17. Income Tax Form No. 3CEAD FY 2021-22 31-Mar-23 Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.

 

18. Income Tax Form 67 FY 2021-22 31-Mar-23 Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in the previous year 2021-22, to claim foreign tax credit [if the return of income has been furnished within the time specified under section 139(1) or section 139(4).

 

*​Note 1: Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).

 

*Note 2: Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State B Group (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).

CA (Dr.)-Raj Chawla