/ compliance calendar

Tax & Statutory Compliance Calendar for January 2023

Income tax Compliance

Tax & Statutory Compliance Calendar for January 2023

Income Tax 

  • Income Tax – Tax Deduction At Source/Tax Collection At Source Liability Deposit Dec-22, 7-Jan-23 Due date of depositing Tax Deduction At Source/Tax Collection At Source liabilities under the Income Tax Act, 1961 for the previous month.
  • Income Tax: Tax Deduction At Source Liability Deposit Oct-Dec, 2022,    7-Jan-23 Due date for deposit of Tax Deduction At Source for the period October 2022 to Dec 2022 when the Assessing Officer has permitted quarterly deposit of Tax Deduction At Source under section 192, section 194A, section 194D or section 194H.
  • Income Tax : Tax Deduction At Source Certificate Nov-22, 14-Jan-23 Due date for issue of the Tax Deduction At Source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of November 2022.
  • Income Tax : Form 24G Dec-22, 15-Jan-23 Due date for furnishing of form 24G by an office of the government where Tax Deduction At Source/Tax Collection At Source for the month of Dec 2022 has been paid without the production of a challan.
  • Income Tax: Tax Collection At Source Return Oct-Dec, 2022,15-Jan-23 Quarterly statement of Tax Collection At Source for the quarter ending Dec 31, 2022.
  • Income Tax : Form No. 15CC Oct-Dec, 2022, 15-Jan-23 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending Dec 2022.
  • Income Tax: Form No. 15G/H Oct-Dec, 2022, 15-Jan-23 Due date for furnishing of Form 15G/15H declarations received during the quarter ending Dec 2022.
  • Income Tax: Tax Collection At Source Certificate Oct-Dec, 2022, 30-Jan-23 Quarterly Tax Collection At Source certificate in respect of the quarter ending Dec 31, 2022.
  • Income Tax : Tax Deduction At Source Challan cum Statement Dec-22, 30-Jan-23 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M,  in the month of Dec 2022.
  • Income Tax : Tax Deduction At Source Return Oct-Dec, 2022, 31-Jan-23 Quarterly statement of Tax Deduction At Source for the quarter ending Dec 31, 2022.
  • Income Tax : Quarterly return of non-deduction at source by a banking company Oct-Dec, 2022,    31-Jan-23 Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec 31, 2022.
  • Income Tax: Form No. 3CEAC 31-Jan-23 Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is a non-resident.

Tax & Statutory Compliance Calendar for January 2023

Goods and Services Tax 

  • Goods and Services Tax  : GSTR-7- Tax Deduction At Source return under GST Dec-22, 10-Jan-23 GSTR 7, is a return to be filed by the person who is required to deduct Tax deducted at source under GST.
  • Goods and Services Tax  : GSTR-8- Tax Collection At Source return under GST Dec-22,10-Jan-23 GSTR-8, is a return to be filed by the e-commerce operators who are required to deduct Tax Collection at source (Tax collected at source) under GST.
  • Goods and Services Tax  GSTR-1 Dec-22 11-Jan-23 ” Goods and Services Tax  Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment “
  • Goods and Services Tax  : GSTR-1-QRMP Oct-Dec, 2022,    13-Jan-23 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.
  • Goods and Services Tax : GSTR -6 Dec-22, 13-Jan-23 Due Date for filing return by Input Service Distributors.
  • Goods and Services Tax : GST CMP-08 Oct-Dec, 2022,    18-Jan-23 Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy.
  • Goods and Services Tax  : GSTR – 3B Dec-22, 20-Jan-23 “Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year. Registered person, with aggregate turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment .”
  • Goods and Services Tax : GSTR -5 Dec-22, 20-Jan-23 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
  • Goods and Services Tax  : GSTR -5A Dec-22,    20-Jan-23 GSTR-5A is to be filed by Online Information Database Access and Retrieval services Providers for the previous month.
  • Goods and Services Tax : GSTR-3B Oct-Dec, 2022    22-Jan-23 “GSTR-3B of registered persons with turnover less than Rs 5 Crores during the preceding year and who have opted for quarterly filing of return under Quarterly Returns with Monthly Payment. *Note 1
  • Goods and Services Tax : GSTR-3B Oct-Dec, 2022 24-Jan-23 “GSTR-3B 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. **Note 2
  • Labour Law Provident Fund / Employees’ State Insurance: Dec-22,    15-Jan-23 Due Date for payment of Provident fund and Employees’ State Insurance contribution for the previous month.

Update about The Late Fee, Additional Tax u/s 140B & last date to File updated Return 

ITR return due date

 

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