Compliance calender for September – 2023

Compliance requirement under Income Tax Act, 1961

S.No	Compliance Particulars	Tax Period	Due Dates
1	​​Due date for deposit of Tax deducted/collected	August 2023	07 – September – 2023
2	Due date for issue of TDS Certificate for tax deducted under section 194-IA	June, 2023	14 – September – 2023
3	​​Due date for issue of TDS Certificate for tax deducted under section 194-IB	June, 2023	14 – September – 2023
4	​​Due date for issue of TDS Certificate for tax deducted under section 194M	June, 2023	14 – September – 2023
5	​Due date for issue of TDS Certificate for tax deducted under section 194S Note: Applicable in case of specified person as mentioned under section 194S	June, 2023	14 – September – 2023
6	Due date for furnishing of form 24G by an office of the government where TDS/TCS paid without the production of challan	July, 2023	15 – September – 2023
7	​Second instalment of advance tax for the assessment	FY 23-24	15 – September – 2023
8	​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	July 2023	15 – September – 2023
9	​Due date for filing of audit report under section 44AB for the assessment in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023)	FY 23-24	30 – September – 2023
10	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA	July, 2023​	30 – September – 2023
11	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB	July, 2023​	30 – September – 2023
12	​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M	July, 2023​	30 – September – 2023
13	​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S	July, 2023​	30 – September – 2023
14	​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2023).		30 – September – 2023
15	Quarterly statement of TCS deposited	Q1 : Apr – June 2023	30 – September – 2023
16	Quarterly statement of TDS deposited	Q1 : Apr – June 2023	30 – September – 2023
17	​​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2023).		30 – September – 2023

 

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
Particulars	Tax Period	Due Date
Due Date for filling GSTR – 3B return for the month of May, 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.	August 2023	20 – September – 2023

 

b) Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
Particulars	Tax Period	Due Date
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	August 2023	22 – September – 2023

 

c)Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)
Particulars	Tax Period	Due Date
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing	August 2023	24 – September – 2023

 

B. Filing Form GSTR-1

Remarks	Tax Period	Due Date
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.	Monthly return (Aug, 2023)	11 – September – 2023

 

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

Compliance Particulars	Timeline	Due Date	Form No.
Non-resident ODIAR services provider file Monthly GST Return	20th of the succeeding month	20 -September -2023	GSTR-5 & 5A
Every Input Service Distributor (ISD)	13th of the succeeding month	13 -September -2023	GSTR-6
Return for Tax Deducted at source to be filed by Tax Deductor	10th of the succeeding month	10 -September -2023	GSTR-7
E-Commerce operator registered under GST liable to TCS	10th of the succeeding month	10 -September -2023	GSTR-8

 

D. GSTR – 1 QRMP monthly / Quarterly return

Compliance Particulars	Timeline	Due Date	Form No.
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 -September -2023	Details of outward supply-IFF& Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

E. GST Refund

Compliance Particulars	Due Date	Form No.
Refund of Tax to Certain Persons	18 Months after the end of quarter for which refund is to be claimed	RFD-10

F. Monthly Payment of GST – PMT-06

Compliance Particulars	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 -September -2023

 

G. Monthly Payment of GST – CMP-08

Compliance Particulars	Tax Period	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.	Q1 : Apr – June 2023	18 -September -2023

 

Author Name: G S Santhosh Gopinath