STATUTORY AND TAX COMLIANCE CALENDAR FOR APRIL 2023

 

1. Income Tax TCS Liability Deposit Mar-23 7-Apr-23 Due date of depositing TCS liabilities under Income Tax Act, 1961 for previous month.

2. Income Tax  TDS Deposit Mar-23 7-Apr-23 Due date for deposit of Tax deducted by an office of the government for the month of March, 2023. However, all sum deducted 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.

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

4. GST GSTR-8- TCS return under GST Mar-23 10-Apr-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 Mar-23 11-Apr-23

• GSTR-1 by registered person with aggregate turnover exceeding INR 5 Crores during preceding  year.
• GSTR-1 by Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP

6. GST GSTR-1-QRMP Jan-Mar, 2023 13-Apr-23 GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.

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

8. Income Tax  TDS Certificat Feb-23 14-Apr-23 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023.

Note: Applicable in case of specified person as mentioned under section 194S.

9. Income Tax Form No. 15CC  Jan-Mar, 2023 15-Apr-23 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023.

10. Income Tax Form No. 3BB Mar-23 15-Apr-23 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 March, 2023.

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

12. GST GST CMP-08 Jan-Mar, 2023 18-Apr-23 Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy.

13. GST GSTR - 3B Mar-23 20-Apr-23

• GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
• Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

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

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

16. GST GSTR-3B Jan-Mar, 2023 22-Apr-23 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.

17. GST GSTR-3B Jan-Mar, 2023 24-Apr-23 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.

18. GST GST ITC-04 Oct-Mar, 2023 25-Apr-23 GST ITC-04 is filed to report goods sent to job worker and goods received back from Job workers. Registered person having aggregate turnover of more than 5 crores during preceding year is required to file the same on a half yearly basis.

19. GST GST ITC-04 2022-23 25-Apr-23 Registered person having aggregate turnover of upto INR 5 crores during preceding year is required to file GST ITC-04 on yearly basis.

20. GST GSTR-4 2022-23 30-Apr-23 GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer.

21. Income Tax Form 24G Mar-23 30-Apr-23 Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month  of March, 2023 has been paid without the production  of a challan.

22. Income Tax Form. 15G/15H  Mar-23 30-Apr-23 Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023.

23. Income Tax TDS Challan cum Statement Mar-23 30-Apr-23 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of March, 2023.

Note: Applicable in case of specified person as mentioned under section 194S

24. Income Tax  TDS Deposit Mar-23 30-Apr-23 Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023.

25. Income Tax TDS Liability Deposit Jan-Mar, 2023 30-Apr-23 Due date for deposit of TDS for the period January 2023 to March 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

26. Income Tax  Form No. 61 Oct-Mar, 2023 30-Apr-23 Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023.

BY Dr.CA Raj Chawla