Tax Compliance Tracker for the month of March 2023

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Compliance Particulars

Due Dates

1

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

02.03.2023

2.

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

02.03.2023

3

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

02.03.2023

4

​Due date for deposit of Tax deducted/collected for the month of February, 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

07.03.2023

5

​Fourth instalment of advance tax for the assessment year 2023-24​

15.03.2023

6

​​Due date for payment of whole amount of advance tax in respect of assessment year 2023-24 for assessee covered under presumptive scheme of section 44AD / 44ADA​

15.03.2023

7

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2023 has been paid without the production of a Challan​

15.03.2023

8

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

17.03.2023

9

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

17.03.2023

10

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

17.03.2023

11

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

30.03.2023

12

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

30.03.2023

13

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

30.03.2023

14

​Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group​

31.03.2023

15

​​Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

31.03.2023

16

​​Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2021-22, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4)

31.03.2023

Tax period

Due Date

Particulars

February, 2023

20th March, 2023

Due Date for filling GSTR - 3B return for the month of February, 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.

Tax period

Due Date

Particulars

February, 2023

22nd March, 2023

Due Date for filling GSTR - 3B return for the month of February, 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

Tax period

Due Date

Particulars

February, 2023

24th March, 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

Tax period

Due Date

Remarks

Monthly return

(February, 2023)

11.03.2023

• 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.

Form No.

Compliance Particulars

Timeline

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month

20.03.2023

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.03.2023

GSTR -7

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

10th of succeeding month

10.03.2023

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.03.2023

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

13.03.2023

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

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.

25.03.2023