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Statutory Tax Compliance Tracker: April 2023

CS Lalit Rajput , Last updated: 31 March 2023  
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1. Compliance requirement under Income Tax act, 1961

Sl.

Compliance Particulars

Due Dates

1

​​​​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​

07.04.2023

2.

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2023

14.04.2023

3

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2023

14.04.2023

4

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of February, 2023

14.04.2023

5

​Due date for issue of TDS Certificate for tax deducted under section 194S in the month of February, 2023

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

14.04.2023

6

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023​

15.04.2023

7

​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

15.04.2023

8

​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

30.04.2023

9

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2023

30.04.2023

10

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2023

30.04.2023

11

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of March, 2023

30.04.2023

12

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of March, 2023

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

30.04.2023

13

​Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023​

30.04.2023

14

​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

30.04.2023

15

​Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023

30.04.2023

16

​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

30.04.2023

Statutory Tax Compliance Tracker: April 2023

2. Compliance Requirement under GST, 2017

A. Filing of GSTR 3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY

Tax period

Due Date

Particulars

March, 2023

20th April,

2023

  • Due Date for filling GSTR - 3B return for the month of March, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.
  • Due Date for filling GSTR - 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

b) Taxpayers having aggregate turnover uptoRs. 5 crores in preceding FY (Group A)

Tax period

Due Date

 

Particulars

March, 2023

22nd April,

2023

 

Due Date for filling GSTR - 3B return for the month of March, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c) Taxpayers having aggregate turnover uptoRs. 5 crores in preceding FY (Group B)

Tax period

Due Date

 

Particulars

March, 2023

24th April, 2023

 

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing   

Group B States: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

B. Filing Form GSTR-1

Tax period

Due Date

Remarks

Monthly return

(March, 2023)

11.04.2023

  • 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 preceeding year, opted for monthly filing of return under QRMP.

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars

Timeline 

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month           

20.04.2023

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.04.2023

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.04.2023

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.04.2023

D. GSTR - 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars

Timeline 

Due Date

Details of outward supply-IFF&

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

  • GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
  • Summary of outward supplies by taxpayers who have opted for the QRMP scheme.     

13th of succeeding month  - Monthly

Quarterly Return

13.04.2023

E. GST Refund

Form No.

Compliance Particulars

Due Date

RFD -10

Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST - PMT-06

Compliance Particular

Due Date

Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

25.04.2023

 

G. Monthly Payment of GST - PMT-06

Compliance Particular

Due Date

  • Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
  • Period: Jan-Mar, 2023

18.04.2023

 

The author can also be reached at cslalitrajput@gmail.com

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.

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Published by

CS Lalit Rajput
(Company Secretary)
Category Income Tax   Report

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