Corporate Compliance Calendar - February 2023

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Compliance Particulars

Due Dates

1

​Due date for deposit of Tax deducted/collected for the month of January, 2023. However, all the 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

07.02.2023

2.

​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2022

14.02.2023

3

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2022

14.02.2023

4

​​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2022

14.02.2023

5

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

15.02.2023

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022

15.02.2023

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Particulars of the Notification(s)

File No. / Circular No.

Link(s)

1.

Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act,1961 in respect of dealership/distributorship contract in case of Co-operative Societies - reg.

Circular No. 25/2022

Click Here

2.

: Extension of time limit for compliance to be made for claiming any exemption underSection 54 to 54GB of the Income-tax Act,1961 (' Act') in view of the then-Covid-19 pandemic-reg.

Circular No. 1 of 2023

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3.

TheCentral Governmenthereby approves ‘Indian Institute of Science Education and Research, Tirupati (PAN: AAAAI9820P)’ …………….

[F. No. 203/02/2022/ITA-II]

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4.

TheCentral Government hereby approves ‘Indian Institute of Science Education and Research, Tirupati (PAN: AAAAI9820P)’ under the category of ‘University, College or Other Institution’

F. No. 203/02/2022/ITA-II

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5

TheCentralGovernment hereby specifies the pension fund, namely, the California Public Employees Retirement System (PAN:AAATC6038J), (hereinafter referred to as ―the assessee)

Notification No. 02/2023

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Tax period

Due Date

Particulars

January, 2023

20th February, 2023

• Due Date for filling GSTR - 3B return for the month of December, 2022 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

January, 2023

22nd February, 2023

Due Date for filling GSTR - 3B return for the month of December, 2022 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

January, 2023

24thFebruary,

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 (January, 2023)

11.02.2023

• 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

20.02.2023

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.02.2023

GSTR -7

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

10th of succeeding month

10.02.2023

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.02.2023

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

13.02.2023

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.

25.02.2023