Statutory Tax Compliance Tracker - May 2023

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Compliance Particulars

Due Dates

1

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

15.05.2023

2.

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

15.05.2023

3

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

15.05.2023

4

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

15.05.2023

5

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of March, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15.05.2023

6

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

15.05.2023

7

​Quarterly statement of TCS deposited for the quarter ending March 31, 2023

15.05.2023

8

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2023

15.05.2023

9

​Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23

30.05.2023

10

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

30.05.2023

11

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

30.05.2023

12

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

30.05.2023

13

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

Note: Applicable in case of specified person as mentioned under section 194S

30.05.2023

14

​Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23

30.05.2023

15

​Quarterly statement of TDS deposited for the quarter ending March 31, 2023

31.05.2023

16

​Return of tax deduction from contributions paid by the trustees of an approved superannuation fund​

31.05.2023

17

​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23

31.05.2023

18

​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions

31.05.2023

19

​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn't been allotted any PAN

31.05.2023

20

​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn't allotted any PAN​

31.05.2023

21

​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 or before July 31, 2023)

31.05.2023

22

​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 or before July 31, 2023)​

31.05.2023

Tax period

Due Date

Particulars

April, 2023

20th May, 2023

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

April, 2023

22nd May, 2023

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

April, 2023

24th May, 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

(April, 2023)

11.05.2023

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           

20.05.2023

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.05.2023

GSTR -7

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

10th of succeeding month

10.05.2023

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.05.2023

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

13.05.2023

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.

25.05.2023

Compliance Particular

Due Date

Form GST ITC-03 is to be submitted within 60 days from the commencement of the relevant financial year when registered person opts to pay tax under section 10.

31.05.2023