1. Compliance requirement under Income Tax Act, 1961
Sl. |
Compliance Particulars |
Due Dates |
1 |
Due date for deposit of Tax deducted/collected for the month of May, 2023. However, all sum deducted/collected 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 |
07.06.2023 |
2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2023 |
14.06.2023 |
3 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2023 |
14.06.2023 |
4 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2023 |
14.06.2023 |
5 |
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April, 2023 Note: Applicable in case of specified person as mentioned under section 194S |
14.06.2023 |
6 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan |
15.06.2023 |
7 |
Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023 |
15.06.2023 |
8 |
First instalment of advance tax for the assessment year 2024-25 |
15.06.2023 |
9 |
Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23 |
15.06.2023 |
10 |
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 May, 2023 |
15.06.2023 |
11 |
Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23 |
15.06.2023 |
12 |
Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2022-23 |
29.06.2023 |
13 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2023 |
30.06.2023 |
14 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2023 |
30.06.2023 |
15 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2023 |
30.06.2023 |
16 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of May, 2023 Note: Applicable in case of specified person as mentioned under section 194S |
30.06.2023 |
17 |
Return in respect of securities transaction tax for the financial year 2022-23 |
30.06.2023 |
18 |
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023 |
30.06.2023 |
19 |
Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23 |
30.06.2023 |
20 |
Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023 |
30.06.2023 |
21 |
Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B |
30.06.2023 |
22 |
Furnishing of Equalisation Levy statement for the Financial Year 2022-23 |
30.06.2023 |
23 |
Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative Note: The deadline has been extended from March 31, 2023, to June 30, 2023, vide press release, dated 28-03-2023 |
30.06.2023 |
![Statutory Tax Compliance Tracker - June 2023 Statutory Tax Compliance Tracker - June 2023](/img/preview/custom/20210223205026_ddate.jpg)
2. Compliance Requirement under GST, 2017
A. Filing of GSTR 3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover >Rs. 5 Cr. in the preceding FY
Tax Period |
Due Date |
Particulars |
May, 2023 |
20th June, 2023 |
|
b) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
Tax period |
Due Date |
Particulars |
|
May, 2023 |
22nd June, 2023 |
Due Date for filling GSTR 3B return for the month of May, 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 upto Rs. 5 crores in the preceding FY (Group B)
Tax period |
Due Date |
Particulars |
|
May, 2023 |
24th June, 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 (May, 2023) |
11.06.2023 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. 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 the succeeding month |
20.06.2023 |
GSTR-6 |
Every Input Service Distributor (ISD) |
13th of the succeeding month |
13.06.2023 |
GSTR-7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of the succeeding month |
10.06.2023 |
GSTR-8 |
E-Commerce operator registered under GST liable to TCS |
10th of the succeeding month |
10.06.2023 |
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. |
|
13th of succeeding month - Monthly Quarterly Return |
13.06.2023 |
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. |
25.06.2023 |
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