Statutory Compliance Calendar December, 2023

DUE DATE	STATUE	PURPOSE	COMPLIANCE PERIOD	COMPLIANCE DETAILS
7-Dec-23	Income Tax	TDS/TCS Liability Deposit	Nov-23	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Dec-23	GST	GSTR-7- TDS return under GST	Nov-23	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
10-Dec-23	GST	GSTR-8- TCS return under GST	Nov-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.
11-Dec-23	GST	GSTR-1	Nov-23	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
13-Dec-23	GST	IFF (Invoice Furnishing Facility)	Nov-23	IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
13-Dec-23	GST	GSTR -6	Nov-23	Due Date for filing return by Input Service Distributors.
15-Dec-23	Income Tax	Form 24G	Nov-23	​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2023 has been paid without the production of a challan.
15-Dec-23	Income Tax	Advance Tax	FY 2023-24	​Third instalment of advance tax for the assessment year 2024-25​.
15-Dec-23	Income Tax	TDS Certificate	Oct-23	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of October, 2023. Note: Applicable in case of specified person mentioned under section 194S
15-Dec-23	Income Tax	Form No. 3BB	Nov-23	​Due 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 November, 2023
15-Dec-23	Labour Law	Providend Fund / ESI	Nov-23	Due Date for payment of Provident fund and ESI contribution for the previous month.
20-Dec-23	GST	GSTR - 3B	Nov-23	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
20-Dec-23	GST	GSTR -5	Nov-23	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Dec-23	GST	GSTR -5A	Nov-23	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
25-Dec-23	GST	Due date of Payment of Tax	Nov-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.
30-Dec-23	Income Tax	TDS Challan cum Statement	Nov-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 November, 2023. Note: Applicable in case of specified person as mentioned under section 194S
30-Dec-23	Income Tax	Form No. 3CEAD	FY 2022-23	​​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.
31-Dec-23	Income Tax	Income Tax Return	FY 2022-23	​​​​Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023).
31-Dec-23	GST	GSTR -9	2022-23	GSTR-9 is annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during preceeding year.
31-Dec-23	GST	GSTR -9C	2022-23	GSTR-9C is reconciliation statement required to be filed by every person whose aggregate turnover was more than INR 5 Crores during preceeding

Statutory Compliance Calendar June, 2022

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Jun-22	TDS / TCS liability deposit	May-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
11-Jun-22	GSTR -7 TDS return under GST	May-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
11-Jun-22	GSTR- 8 TCS return under GST	May-22	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.
11-Jun-22	GSTR -1	May-22	"1. GST 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 INR 5 Crores during preceding year, opted for monthly filing of return under QRMP".
13-Jun-22	GSTR-1-Invoice Furnishing Facility (IFF)	May-22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
13-Jun-22	GSTR -6	May-22	Due Date for filing return by Input Service Distributors.
14-Jun-22	TDS Certificate	Apr-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
15-Jun-22	Provident fund / ESI	May-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Jun-22	Form 24G	May-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2022 has been paid without the production of a challan.
15-Jun-22	TDS Certificate	Jan - Mar 2022	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 2022.
15-Jun-22	Advance Tax First Installment	F.Y. 2022-23	​Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
15-Jun-22	TDS Certificate	FY 2021-22	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22.
15-Jun-22	Form 3BB	May-22	Due 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 May 2022.
20-Jun-22	GSTR - 3B	May-22	1. GST Filing of returns by 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 preceding year, opted for monthly filing of return under QRMP.
20-Jun-22	GSTR -5	May-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Jun-22	GSTR-5A	May-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
25-Jun-22	GSTR - 3B -Tax Liability Payment	May-22	Due Date for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
30-Jun-22	TDS Challan cum Statement	May-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of May 2022.
30-Jun-22	DPT-3	F.Y. 2021-22	DPT-3 is annual return of Deposits to be filed by all the Companies.
30-Jun-22	STT Return	FY 2021-22	​Return in respect of securities transaction tax for the financial year 2021-22.
30-Jun-22	Return for Non Deduction of TDS on Interest	Jan-Mar, 2022	​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, 2022.
30-Jun-22	Equalisation Levy statement	FY 2021-22	​Furnishing of Equalisation Levy statement for the Financial Year 2021-22.