Due Date Compliance Calendar - April 2023

Date

Time Period

Compliance

01.04.2023

Onwards

Every company to fulfill the requirement of an audit trail in their Accounting Software.

07.04.2023

Mar'23

Due Date for Deposit of TDS by an office of Govt. (With Challan)

10.04.2023

Mar'23

• Monthly filing of GSTR-7 - By Tax Deductor.
• Monthly filing of GSTR-8 - By E-Commerce Operator.

11.04.2023

Mar'23

Monthly filing of GSTR-1 - (T.O > Rs. 5Cr or opted to file monthly Return)

13.04.2023

Jan-Mar'23

GSTR 1 - (Taxpayer Opt QRMP Sch) - Quarterly

13.04.2023

Mar'23

• Monthly filing of GSTR-5 - By Non Resident Taxable Persons.
• Monthly filing of GSTR-6 - By Input Service Distributor

14.04.2023

Feb'23

Issue of TDS Certificate U/s 194-IA, 194-IB, 194M and 194S.
(Form 16B, 16C, 16D and 16A respectively).

15.04.2023

Mar'23

• Furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the month.
• Quarterly statement in respect of foreign remittance (to be furnished by authorized dealers) in Form no. 15CC for quarter ending March, 2023.

15.04.2023

Mar'23

• Monthly payment of ESIC Contribution to Govt.
• Monthly payment PF Contribution to Govt with ECR.

18.04.2023

Jan-Mar'23

CMP-08 is for payment of self-assessed tax liability to be filed quarterly by composition taxable person.

20.04.2023

Mar'23

• Monthly Filing of GSTR-3B (T.O > Rs. 5Cr or opted to file monthly Return).
• Monthly filing of GSTR-5A - By OIDAR Service Providers.

22.04.2023

Jan-Mar'23

Quarterly Filing of GSTR-3B (Taxpayer Opted QRMP Scheme) – Check respective State.

24.04.2023

Jan-Mar'23

Quarterly Filing of GSTR-3B (Taxpayer Opt QRMP Scheme) – Check respective State.

25.04.2023

Mar'23

GST Payment (GST PMT-06) (Taxpayer with T.O up to Rs. 5Cr & Opted QRMP).

30.04.2023

2nd Half of 2023

E-Filing of a declaration in Form no. 61 containing particulars of Form no. 60 received during the period Oct 1, 2022 to Mar 31, 2023.

30.04.2023

22-23

Uploading of Form 15G/15H received during the quarter ending March, 2023.

30.04.2023

Jan-Mar'23

Quarterly deposit of TDS for Q4 when AO has permitted quarterly deposit of TDS U/s 192, 194A, 194D or 194H.

30.04.2023

Mar'23

Monthly Deposit of TDS (Challan No. ITNS-281) Other than Govt office.

30.04.2023

Mar'23

Furnishing Form 24G by Government Office where TDS/TCS for the month of March, 2023 has been paid without the production of a challan.

30.04.2023

Mar'23

Furnishing of challan cum statement in respect of tax deducted U/s 194-IA, 194-IB, 194M and 194S.

30.04.2023

Oct-Mar'23

A half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.