Due Date Compliance Calendar - April 2023

CA Raja Shaw | Last updated: 29 March 2023

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This calendar outlines the crucial compliance deadlines for April 2023. It covers various tax filings such as GSTR-1, GSTR-3B, and CMP-08, alongside TDS and TCS deposits. Businesses also need to be aware of requirements like audit trails in accounting software and the submission of forms like 15CC and 24G.

April 2023 Compliance Calendar: Key Due Dates

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.

FAQ :

Key GST deadlines include monthly filings of GSTR-7 and GSTR-8 by the 10th, GSTR-1 by the 11th (for those with turnover > Rs. 5Cr or opting monthly), and GSTR-3B by the 20th (for turnover > Rs. 5Cr or opting monthly). Quarterly filings for QRMP scheme taxpayers are also noted.

TDS deposits are due on the 7th of April for government offices. For non-government offices, monthly TDS deposits (Challan No. ITNS-281) are due by the 30th of April. Quarterly TDS deposits for specific sections are also due by the 30th of April.

Monthly payments for ESIC contributions and PF contributions with ECR are both due by the 15th of April 2023.

Yes, from the 1st of April 2023 onwards, every company is required to fulfil the requirement of an audit trail in their accounting software.

Government offices need to furnish Form 24G by the 30th of April 2023, specifically for TDS/TCS paid in March 2023 without a challan.

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CA Raja Shaw

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Hi Everyone, CA. Raja Shaw is an Associate Chartered Accountant (ACA). He is Practicing Chartered Accountant for over 2 years and consultant, conducting managing auditing taxation work under the roof of Shaw R Co., Chartered Accountants firm in Kolkata specializes in Auditing Taxation. He regularly contributes a ... Read more

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