Business Compliance Calendar for April- 23

 

 

INCOME TAX

▪ 14th Apr 2023- Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IA/194M in the month of February, 2023

 

▪ 15th Apr 2023-  Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023.

 

▪ 30th Apr 2023- Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023.

 

▪ 30th Apr 2023- Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023

 

▪ 30th Apr 2023- Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023

 

▪ 30th June 2023- Extended due date of Aadhar &  Pan Card linking.

 

 

 GST

▪ 11th Apr 2023-Due date of filling GSTR-1 for the month of March- 2023 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

 

▪ 13th Apr 2023-Due date of filling of GSTR 1 (QRMP) who opted Scheme under GST.

 

▪ 18th Apr 2023- Due date of filling CMP 08 for Jan to Mar 2023 (Composition).

 

▪20th Apr 2023- Due date of filling GSTR-3B by registered person filling monthly return for the month of March, 2023 (for Maharashtra and Chattisgarh state)

 

▪ 22nd Apr 2023- Due date of filling GSTR-3B by registered person filling quarterly return for qtr ended March, 2023 (for Maharashtra and Chattisgarh state)

 

▪ 30th Apr 2023- Due date of filling GSTR-4 (FY 2022-23) for Composition taxpayers.

 

 

 ESI/PF

▪ 15th Apr 2023- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for Mar -2023.

 

▪ 25th Apr 2023- Due date of filing of return for month of March-2023.

Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.

 

PROFESSIONAL TAX

▪ 30th Apr 2023- Due date for payment of PT for the month of Mar’23 where tax liability is more than Rs.100,000/-. (Monthly)

 

ROC

▪ 30th Apr 2023- Due date of filling MSME-1 for the period October-22 to March-23.