June 23, 2023 / compliance calendar

Compliance Calendar for the Month of June 2023

Statutory and Tax Compliance Calendar for June 2023

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS/TCS Liability Deposit	May-23	7-Jun-23	Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month.
2	GST	GSTR-7- TDS return under GST	May-23	10-Jun-23	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR-8- TCS return under GST	May-23	10-Jun-23	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR-1	May-23	11-Jun-23	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP.
5	GST	IFF (Invoice Furnishing Facility)	May-23	13-Jun-23	IFF of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	May-23	13-Jun-23	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Apr-23	14-Jun-23	Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of April, 2023. Note: Applicable in the case of the specified person mentioned under section 194S.
8	Income Tax	Form 24G	May-23	15-Jun-23	Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan.
9	Income Tax	TDS Certificate	Jan to March, 2023	15-Jun-23	Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023.The first.
10	Income Tax	Advance Tax	FY 2023-24	15-Jun-23	First installment of advance tax for FY 2023-24.
11	Income Tax	TDS Certificate (Form 16)	FY 2022-23	15-Jun-23	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23.
12	Income Tax	Form No. 3BB	May-23	15-Jun-23	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 May 2023.
13	Income Tax	Form No. 64D	FY 2022-23	15-Jun-23	Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23.
14	Labour Law	Providend Fund / ESI	May-23	15-Jun-23	Due Date for payment of Provident fund and ESI contribution for the previous month.
15	GST	GSTR – 3B	May-23	20-Jun-23	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the underpreceding year, opted for monthly filing of return under QRMP.
16	GST	GSTR -5	May-23	20-Jun-23	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17	GST	GSTR -5A	May-23	20-Jun-23	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18	GST	Due date of Payment of Tax	May-23	25-Jun-23	Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return.
19	Income Tax	Form No. 3CEK	FY 2022-23	29-Jun-23	Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in the financial year 2022-23.
20	Company Law	DPT-3	FY 2022-23	30-Jun-23	DPT 3 is a return of deposits filed to furnish information about deposits and/or outstanding receipts of loans or money other than deposits.
21	Income Tax	TDS Challan cum Statement	May-23	30-Jun-23	Due 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 May, 2023. Note: Applicable in case of a specified person as mentioned under section 194S.
22	Income Tax	Securities transaction tax	FY 2022-23	30-Jun-23	Return in respect of securities transaction tax for the financial year 2022-23.
23	Income Tax	Return of non-deduction of TDS	Jan to March, 2023	30-Jun-23	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023.
24	Income Tax	Form No. 64C	FY 2022-23	30-Jun-23	Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to unitholders in respect of income distributed during the previous year 2022-23.
25	Income Tax	Report u/s Section 35AC(4)/(5)	FY 2022-23	30-Jun-23	Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023.
26	Income Tax	Form No. 64B	FY 2022-23	30-Jun-23	Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B.
27	Income Tax	Equalisation Levy statement	FY 2022-23	30-Jun-23	Furnishing of Equalisation Levy statement for the Financial Year 2022-23.

Extension of time period for filing Form DPT 3

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