Due Date Calendar for the month of May 2023

Event Date

Act

Applicable Form

Obligation

01-May-23

Goods and Services Tax

-

Assessees with turnover of Rs. 100 cr or more cannot report invoices, Dr/Cr notes on the e-invoice portal after 7 days of issue.

01-May-23

Goods and Services Tax

-

Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.

07-May-23

Income Tax 

Challan No. ITNS-281 

Payment of TDS/TCS of April 2023 (both salary and non-salary)

07-May-23

FEMA

ECB-2

Return of External Commercial Borrowings for April.

10-May-23

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for April 2023.

10-May-23

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for April 2023.

11-May-23

Goods and Services Tax

GSTR-1

Monthly Return of Outward Supplies for April 2023 except QRMP opted registered person.

13-May-23

Goods and Services Tax

GSTR-1: IFF

Optional Upload of B2B invoices, Dr/Cr notes for April 2023 under QRMP scheme. 

13-May-23

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for April 2023.

15-May-23

ESI

ESI Challan

ESI payment for April 2023.

15-May-23

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for April 2023.

15-May-23

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for the purchase of property in March 2023. 

15-May-23

Income Tax

Form 16C

Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March 2023.

15-May-23

Income Tax

Form 16D

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March. 

15-May-23

Income Tax

Form 27EQ

Quarterly Statement of TCS for January-March.

20-May-23

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for April 2023.

20-May-23

Goods and Services Tax

GSTR-3B 

Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).

25-May-23

Goods and Services Tax

PMT-06

Deposit of GST of April 2023 under QRMP Scheme.

28-May-23

Goods and Services Tax

GSTR-11

Return for April by persons with Unique Identification Number (UIN) like embassies etc to get a refund under GST for goods and services purchased by them.

30-May-23

LLP Act

LLP Form 11

Annual Return of LLP for FY 22-23. 

30-May-23

Companies Act

FC-4

Annual Return of Foreign Company (Branch / Liaison /Project Office) 

30-May-23

Companies Act

PAS-6

Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.

30-May-23

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for the purchase of property in April 2023.

30-May-23

Income Tax

Form 26QD

Deposit of TDS on certain payments made by individual/HUF u/s 194M for April 2023. 

30-May-23

Income Tax

Form 26QE

Deposit of TDS on Virtual Digital Assets u/s 194S for April.

30-May-23

Income Tax

Form 27D

Issue of TCS certificates for January-March.

31-May-23

Income Tax

Form 24Q, 26Q, 27Q 

Quarterly statements of TDS for January- March. 

31-May-23

Income Tax

Form 61A

Annual Statement of financial transactions in respect of Dividend and Interest of FY 22-23. 

31-May-23

Income Tax

Form 61B

Statement of reportable accounts for the Calendar year 2022 by reporting financial institutions. File a NIL statement if there are no transactions to report. 

31-May-23

Income Tax

Form 26QF

Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March

31-May-23

Income Tax

Form 10BD

E-filing of Annual Statement of Donors & Donations received by charitable organizations u/s 80G/35. (Applicable w.e.f. FY 21-22)