Corporate Compliance Calendar - January 2023

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Compliance Particulars

Due Dates

1

Due date for deposit of Tax deducted/collected for the month of December, 2022. 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

07.01.2023

2.

​Due date for deposit of TDS for the period October 2022 to December 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H

07.01.2023

3

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

14.01.2023

4

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

14.01.2023

5

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

14.01.2023

6

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2022 has been paid without the production of a challan​

15.01.2023

7

​Quarterly statement of TCS for the quarter ending December 31, 2022

15.01.2023

8

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2022​

15.01.2023

9

​Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2022

15.01.2023

10

​Quarterly TCS certificate in respect of quarter ending December 31, 2022

30.01.2023

11

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2022

30.01.2023

12

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2022​

30.01.2023

13

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2022​

30.01.2023

14

​​Quarterly statement of TDS for the quarter ending December 31, 2022

31.01.2023

15

​Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2022

31.01.2023

16

​Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident​

31.01.2023

Tax period

Due Date

Particulars

December, 2022

20thJanuary,

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

December, 2022

22ndJanuary,

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

December, 2022

24thJanuary,

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

(December, 2022)

11.01.2023

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.

Form No.

Compliance Particulars

Timeline 

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month           

20.01.2023

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.01.2023

GSTR -7

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

10th of succeeding month

10.01.2023

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.01.2023

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.

1. 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.

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

13th of succeeding month  - Monthly

Quarterly Return

13.01.2023

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.

25.01.2023