{"id":5261,"date":"2023-01-08T18:00:28","date_gmt":"2023-01-08T18:00:28","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5261"},"modified":"2023-01-08T18:13:20","modified_gmt":"2023-01-08T18:13:20","slug":"tax-statutory-compliance-calendar","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/tax-statutory-compliance-calendar\/","title":{"rendered":"Tax &#038; Statutory Compliance Calendar for January 2023"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5027\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Income-tax-Compliance.jpg\" alt=\"Income tax Compliance\" width=\"1003\" height=\"667\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da7f96c5cff\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da7f96c5cff\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-statutory-compliance-calendar\/#Tax_Statutory_Compliance_Calendar_for_January_2023\" title=\"Tax &amp; Statutory Compliance Calendar for January 2023\">Tax &amp; Statutory Compliance Calendar for January 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-statutory-compliance-calendar\/#Income_Tax\" title=\"Income Tax\u00a0\">Income Tax\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-statutory-compliance-calendar\/#Goods_and_Services_Tax\" title=\"Goods and Services Tax\u00a0\">Goods and Services Tax\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-statutory-compliance-calendar\/#Update_about_The_Late_Fee_Additional_Tax_us_140B_last_date_to_File_updated_Return\" title=\"Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0\">Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Statutory_Compliance_Calendar_for_January_2023\"><\/span><span style=\"color: #000080;\">Tax &amp; Statutory Compliance Calendar for January 2023<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Income_Tax\"><\/span><span style=\"color: #000080;\"><strong>Income Tax\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Income Tax &#8211; 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.<\/li>\n<li>Income Tax: Tax Deduction At Source Liability Deposit Oct-Dec, 2022,\u00a0\u00a0\u00a0 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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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,\u00a0 in the month of Dec 2022.<\/li>\n<li>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.<\/li>\n<li>Income Tax : Quarterly return of non-deduction at source by a banking company Oct-Dec, 2022,\u00a0\u00a0\u00a0 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.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5267\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS.jpg\" alt=\"Tax &amp; Statutory Compliance Calendar for January 2023\" width=\"1080\" height=\"1079\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS.jpg 1080w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS-768x767.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/GST-and-TDS-800x799.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Goods_and_Services_Tax\"><\/span><span style=\"color: #000080;\"><strong>Goods and Services Tax\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Goods and Services Tax\u00a0 : 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.<\/li>\n<li>Goods and Services Tax\u00a0 : 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.<\/li>\n<li>Goods and Services Tax\u00a0 GSTR-1 Dec-22 11-Jan-23 &#8221; Goods and Services Tax\u00a0 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\u00a0&#8220;<\/li>\n<li>Goods and Services Tax\u00a0 : GSTR-1-QRMP Oct-Dec, 2022,\u00a0\u00a0\u00a0 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.<\/li>\n<li>Goods and Services Tax\u00a0: GSTR -6 Dec-22, 13-Jan-23 Due Date for filing return by Input Service Distributors.<\/li>\n<li>Goods and Services Tax\u00a0: GST CMP-08 Oct-Dec, 2022,\u00a0\u00a0\u00a0 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.<\/li>\n<li>Goods and Services Tax\u00a0 : GSTR &#8211; 3B Dec-22, 20-Jan-23 &#8220;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\u00a0.&#8221;<\/li>\n<li>Goods and Services Tax\u00a0: GSTR -5 Dec-22, 20-Jan-23 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.<\/li>\n<li>Goods and Services Tax\u00a0 : GSTR -5A Dec-22,\u00a0\u00a0\u00a0 20-Jan-23 GSTR-5A is to be filed by Online Information Database Access and Retrieval services Providers for the previous month.<\/li>\n<li>Goods and Services Tax : GSTR-3B Oct-Dec, 2022\u00a0\u00a0\u00a0 22-Jan-23 &#8220;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<\/li>\n<li>Goods and Services Tax\u00a0: GSTR-3B Oct-Dec, 2022 24-Jan-23 &#8220;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<\/li>\n<li>Labour Law Provident Fund \/ Employees&#8217; State Insurance: Dec-22,\u00a0\u00a0\u00a0 15-Jan-23 Due Date for payment of Provident fund and Employees&#8217; State Insurance contribution for the previous month.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Update_about_The_Late_Fee_Additional_Tax_us_140B_last_date_to_File_updated_Return\"><\/span><span style=\"color: #000080;\"><strong>Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-5269\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01.jpg\" alt=\"ITR return due date \" width=\"980\" height=\"507\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01.jpg 883w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-300x155.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-768x397.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-800x414.jpg 800w\" sizes=\"(max-width: 980px) 100vw, 980px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax &amp; Statutory Compliance Calendar for January 2023 Income Tax\u00a0 Income Tax &#8211; 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, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[944],"tags":[945],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5261"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=5261"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5261\/revisions"}],"predecessor-version":[{"id":5270,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5261\/revisions\/5270"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}