{"id":5824,"date":"2023-06-04T19:20:41","date_gmt":"2023-06-04T19:20:41","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5824"},"modified":"2023-06-23T12:23:46","modified_gmt":"2023-06-23T12:23:46","slug":"compliance-calendar-for-the-month-of-june-2023","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/compliance-calendar-for-the-month-of-june-2023\/","title":{"rendered":"Compliance Calendar for the Month of June 2023"},"content":{"rendered":"

\"Compliance<\/h2>\n

Compliance Calendar for the Month of June 2023<\/span><\/h2>\n

Statutory and Tax Compliance Calendar for June 2023<\/strong><\/p>\n

\n\n\n\n
\n
\n\n\n\n
\n
\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S. No.<\/strong><\/td>\nStatue<\/strong><\/td>\nPurpose<\/strong><\/td>\nCompliance Period<\/strong><\/td>\nDue Date<\/strong><\/td>\nCompliance Details<\/strong><\/td>\n<\/tr>\n
1<\/td>\nIncome Tax<\/td>\nTDS\/TCS Liability Deposit<\/td>\nMay-23<\/td>\n7-Jun-23<\/td>\nDue date of depositing TDS\/TCS liabilities under the Income Tax Act, 1961 for the previous month.<\/td>\n<\/tr>\n
2<\/td>\nGST<\/td>\nGSTR-7- TDS return under GST<\/td>\nMay-23<\/td>\n10-Jun-23<\/td>\nGSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.<\/td>\n<\/tr>\n
3<\/td>\nGST<\/td>\nGSTR-8- TCS return under GST<\/td>\nMay-23<\/td>\n10-Jun-23<\/td>\nGSTR-8 is a return to be filed by the e-commerce operators who are required to deduct\u00a0TCS\u00a0(Tax collected at source) under GST.<\/td>\n<\/tr>\n
4<\/td>\nGST<\/td>\nGSTR-1<\/td>\nMay-23<\/td>\n11-Jun-23<\/td>\n1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
\n2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP.<\/td>\n<\/tr>\n
5<\/td>\nGST<\/td>\nIFF (Invoice Furnishing Facility)<\/td>\nMay-23<\/td>\n13-Jun-23<\/td>\nIFF 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.<\/td>\n<\/tr>\n
6<\/td>\nGST<\/td>\nGSTR -6<\/td>\nMay-23<\/td>\n13-Jun-23<\/td>\nDue Date for filing return by Input Service Distributors.<\/td>\n<\/tr>\n
7<\/td>\nIncome Tax<\/td>\nTDS Certificate<\/td>\nApr-23<\/td>\n14-Jun-23<\/td>\nDue date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of April, 2023.<\/p>\n

Note:<\/strong>\u00a0Applicable in the case of the specified person mentioned under section 194S.<\/td>\n<\/tr>\n

8<\/td>\nIncome Tax<\/td>\nForm 24G<\/td>\nMay-23<\/td>\n15-Jun-23<\/td>\nDue 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.<\/td>\n<\/tr>\n
9<\/td>\nIncome Tax<\/td>\nTDS Certificate<\/td>\nJan to March, 2023<\/td>\n15-Jun-23<\/td>\nQuarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023.The first.<\/td>\n<\/tr>\n
10<\/td>\nIncome Tax<\/td>\nAdvance Tax<\/td>\nFY 2023-24<\/td>\n15-Jun-23<\/td>\n\u200bFirst installment of advance tax for FY 2023-24.<\/td>\n<\/tr>\n
11<\/td>\nIncome Tax<\/td>\nTDS Certificate (Form 16)<\/td>\nFY 2022-23<\/td>\n15-Jun-23<\/td>\n\u200b\u200bCertificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23.<\/td>\n<\/tr>\n
12<\/td>\nIncome Tax<\/td>\nForm No. 3BB<\/td>\nMay-23<\/td>\n15-Jun-23<\/td>\n\u200b\u200bDue 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.<\/td>\n<\/tr>\n
13<\/td>\nIncome Tax<\/td>\nForm No. 64D<\/td>\nFY 2022-23<\/td>\n15-Jun-23<\/td>\n\u200bFurnishing 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.<\/td>\n<\/tr>\n
14<\/td>\nLabour Law<\/td>\nProvidend Fund \/ ESI<\/td>\nMay-23<\/td>\n15-Jun-23<\/td>\nDue Date for payment of Provident fund and ESI contribution for the previous month.<\/td>\n<\/tr>\n
15<\/td>\nGST<\/td>\nGSTR – 3B<\/td>\nMay-23<\/td>\n20-Jun-23<\/td>\n1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
\n2. Registered person, with aggregate turnover of less than INR 5 Crores during the underpreceding year, opted for monthly filing of return under QRMP.<\/td>\n<\/tr>\n
16<\/td>\nGST<\/td>\nGSTR -5<\/td>\nMay-23<\/td>\n20-Jun-23<\/td>\nGSTR-5 to be filed by Non-Resident Taxable Person for the previous month.<\/td>\n<\/tr>\n
17<\/td>\nGST<\/td>\nGSTR -5A<\/td>\nMay-23<\/td>\n20-Jun-23<\/td>\nGSTR-5A to be filed by OIDAR Service Providers for the previous month.<\/td>\n<\/tr>\n
18<\/td>\nGST<\/td>\nDue date of Payment of Tax<\/td>\nMay-23<\/td>\n25-Jun-23<\/td>\nDue 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.<\/td>\n<\/tr>\n
19<\/td>\nIncome Tax<\/td>\nForm No. 3CEK<\/td>\nFY 2022-23<\/td>\n29-Jun-23<\/td>\n\u200b\u200b\u200bDue 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.<\/td>\n<\/tr>\n
20<\/td>\nCompany Law<\/td>\nDPT-3<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\nDPT 3 is a return of deposits filed to furnish information about deposits and\/or outstanding receipts of loans or money other than deposits.<\/td>\n<\/tr>\n
21<\/td>\nIncome Tax<\/td>\nTDS Challan cum Statement<\/td>\nMay-23<\/td>\n30-Jun-23<\/td>\nDue date for furnishing of challan-cum-statement in respect of tax deducted under\u00a0section 194-IA, 194-IB, 194-M, and 194S\u00a0in the month of May, 2023.<\/p>\n

Note:<\/strong>\u00a0Applicable in case of a specified person as mentioned under section 194S.<\/td>\n<\/tr>\n

22<\/td>\nIncome Tax<\/td>\nSecurities transaction tax<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\n\u200bReturn in respect of securities transaction tax for the financial year 2022-23.<\/td>\n<\/tr>\n
23<\/td>\nIncome Tax<\/td>\nReturn of non-deduction of TDS<\/td>\nJan to March, 2023<\/td>\n30-Jun-23<\/td>\n\u200bQuarterly 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\u200b.<\/td>\n<\/tr>\n
24<\/td>\nIncome Tax<\/td>\nForm No. 64C<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\n\u200bStatement 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.<\/td>\n<\/tr>\n
25<\/td>\nIncome Tax<\/td>\nReport u\/s Section 35AC(4)\/(5)<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\n\u200b\u200bReport by an approved institution\/public sector company under section 35AC(4)\/(5) for the year ending March 31, 2023.<\/td>\n<\/tr>\n
26<\/td>\nIncome Tax<\/td>\nForm No. 64B<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\n\u200bDue 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.<\/td>\n<\/tr>\n
27<\/td>\nIncome Tax<\/td>\nEqualisation Levy statement<\/td>\nFY 2022-23<\/td>\n30-Jun-23<\/td>\n\u200bFurnishing of Equalisation Levy statement for the Financial Year 2022-23.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\"Compliance<\/p>\n

Extension of time period for filing Form DPT 3<\/a><\/strong><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

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 …<\/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\/5824"}],"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=5824"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5824\/revisions"}],"predecessor-version":[{"id":5897,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5824\/revisions\/5897"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}