Compliance Calendar for the Month of July 2023
Compliance Calendar for the Month of July 2023
| S. No. | Statue | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | Tax Deducted at Source or Tax Collected at Source Liability Deposit | June-23 | 7- July-2023 | Deadline date of depositing Tax Deducted at Source or Tax Collected at Source liabilities under Income Tax Act, 1961 for previous month. |
| 2 | Income Tax | Tax Deducted at Source Deposit | April – June, 2023 | 7- July-2023 | Deadline date for deposit of Tax Deducted at Source for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of Tax Deducted at Source under section 192, 194A, 194D or 194H. |
| 3 | Goods and services Tax | GSTR-7- Tax Deducted at Source return under GST | Jun-23 | 10- July-2023 | GSTR 7 is a return to be filed by the persons who is required to deduct Tax Deducted at Source under GST. |
| 4 | Goods and services Tax | GSTR-8- Tax Collected at Source return under GST | Jun-23 | 10- July-2023 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct under GST. |
| 5 | Goods and services Tax | GSTR-1 | Jun-23 | 11- July-2023 | 1. Goods and services Tax 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 Rs. 5 Cr during preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment. |
| 6 | Goods and services Tax | GSTR-1-QRMP | April – June, 2023 | 13- July-2023 | GSTR-1 of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment. |
| 7 | Goods and services Tax | GSTR -6 | Jun-23 | 13- July-2023 | Deadline Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | May-23 | 15- July-2023 | Deadline date for issue of Tax Deducted at Source Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of May, 2023.
Note: Applicable in case of specified person mentioned under section 194S. |
| 9 | Income Tax | Form No. 15CC | Jun-23 | 15- July-2023 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June, 2023. |
| 10 | Income Tax | Upload Details of Form 15G/15H | April – June, 2023 | 15- July-2023 | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023. |
| 11 | Income Tax | Form No. 3BB | Jun-23 | 15- July-2023 | Deadline 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 for the month of June, 2023. |
| 12 | Labour Law | Providend Fund / ESI | Jun-23 | 15- July-2023 | Deadline Date for payment of Provident fund and ESI contribution for the previous month. |
| 13 | Goods and services Tax | GST CMP-08 | April – June, 2023 | 18- July-2023 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| 14 | Goods and services Tax | GSTR – 3B | Jun-23 | 20- July-2023 | 1. Goods and services Tax Filing of returns by registered person with aggregate turnover exceeding Rs. 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then Rs. 5 Crores during preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment. |
| 15 | Goods and services Tax | GSTR -5 | Jun-23 | 20- July-2023 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 16 | Goods and services Tax | GSTR -5A | Jun-23 | 20- July-2023 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 17 | Goods and services Tax | GSTR – 3B | April – June, 2023 | 22- July-2023 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment. |
| 18 | Goods and services Tax | GSTR – 3B | April – June, 2023 | 24- July-2023 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment . |
| 19 | Income Tax | TDS Challan cum Statement | Jun-23 | 30- July-2023 | Deadline date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of June, 2023.
Note: Applicable in case of specified person as mentioned under section 194S. |
| 20 | Income Tax | Income Tax return | FY 2022-23 | 31-July-2023 | Return of income for the assessment year 2023-24 for all assessee other than
(a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E. |
| 21 | Income Tax | Non-deduction of Tax Deducted at Source by banking Company | April – June, 2023 | 31- July -2023 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023. |
| 22 | Income Tax | Statement under Rule 5E/5D/5F | FY 2022-23 | 31-July-23 | Statement by scientific research association, university, college, or other association or Indian scientific research company as required by rules 5E, 5D and 5F (if due date of submission of return of income is July 31, 2023). |
| 23 | Income Tax | Form 10BBB | April – June, 2023 | 31-Jul-23 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023. |
| 24 | Income Tax | Form II | April – June, 2023 | 31-Jul-23 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023. |
| 25 | Income Tax | Tax Collected at Source Deposit | April – June, 2023 | 30-Sep-23 | Quarterly statement of Tax Collected at Source deposited for the quarter ending 30 June, 2023.
Note: The due date of furnishing Tax Collected at Source statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 26 | Income Tax | Tax Deducted at Source Deposit |
April – June, 2023 |
30-Sep-23 | Quarterly statement of Tax Deducted at Source deposited for the quarter ending June 30, 2023.
Note: The due date of furnishing Tax Deducted at Source statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
| 27 | Income Tax | Tax Collected at Source Certificate |
April – June, 2023 |
15-Oct-23 | Quarterly Tax Collected at Source certificate in respect of tax collected by any person for the quarter ending June 30, 2023. Note: Due to extension of due date of Tax Collected at Source statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing Tax Collected at Source certificate shall be October 15, 2023. |
Note 1: Opting for Quarterly Returns with Monthly Payment Scheme- Deadline Date for filling GSTR – 3B with Annual Turnover up to INR 5 Crore in State A Group (Gujarat, Maharashtra, Chhattisgarh, Madhya Pradesh, Kerala, Tamil Nadu, Telangana, Karnataka, Goa, Andhra Pradesh, Puducherry, Andaman, Daman & Diu, and Dadra & Nagar Haveli, and Lakshadweep, the Nicobar Islands).
**Note 2: Opting for Quarterly Returns with Monthly Payment Scheme- Deadline Date for filling GSTR – 3B with Annual Turnover up to INR 5 Cr in State B Group (Haryana, Rajasthan, Meghalaya, Assam, Uttar Pradesh, Himachal Pradesh, Punjab, Uttarakhand, Nagaland, Manipur, Mizoram, Bihar, Sikkim, Arunachal Pradesh, Tripura, West Bengal, Jharkhand, Odisha, Chandigarh, Jammu and Kashmir, Ladakh, Delhi)
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