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 return under GST | May-23 | 10-Jun-23 |
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8- TCS return under GST | May-23 | 10-Jun-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. |
| 4 | GST | GSTR-1 | May-23 | 11-Jun-23 |
1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. |
| 5 | GST | IFF (Invoice Furnishing Facility) | May-23 | 13-Jun-23 | IFF 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. |
| 6 | GST | GSTR -6 | May-23 | 13-Jun-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Apr-23 | 14-Jun-23 | Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of April, 2023.
Note: Applicable in the case of the specified person mentioned under section 194S. |
| 8 | Income Tax | Form 24G | May-23 | 15-Jun-23 | Due 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. |
| 9 | Income Tax | TDS Certificate | Jan to March, 2023 | 15-Jun-23 | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023.The first. |
| 10 | Income Tax | Advance Tax | FY 2023-24 | 15-Jun-23 | First installment of advance tax for FY 2023-24. |
| 11 | Income Tax | TDS Certificate (Form 16) | FY 2022-23 | 15-Jun-23 |
Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2022-23. |
| 12 | Income Tax | Form No. 3BB | May-23 | 15-Jun-23 |
Due 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. |
| 13 | Income Tax | Form No. 64D | FY 2022-23 | 15-Jun-23 | Furnishing 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. |
| 14 | Labour Law | Providend Fund / ESI | May-23 | 15-Jun-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 15 | GST | GSTR – 3B | May-23 | 20-Jun-23 | 1. GST Filing of returns by a 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 the underpreceding year, opted for monthly filing of return under QRMP. |
| 16 | GST | GSTR -5 | May-23 | 20-Jun-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 17 | GST | GSTR -5A | May-23 | 20-Jun-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 18 | GST | Due date of Payment of Tax | May-23 | 25-Jun-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. |
| 19 | Income Tax | Form No. 3CEK | FY 2022-23 | 29-Jun-23 | Due 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. |
| 20 | Company Law | DPT-3 | FY 2022-23 | 30-Jun-23 | DPT 3 is a return of deposits filed to furnish information about deposits and/or outstanding receipts of loans or money other than deposits. |
| 21 | Income Tax | TDS Challan cum Statement | May-23 | 30-Jun-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 May, 2023.
Note: Applicable in case of a specified person as mentioned under section 194S. |
| 22 | Income Tax | Securities transaction tax | FY 2022-23 | 30-Jun-23 | Return in respect of securities transaction tax for the financial year 2022-23. |
| 23 | Income Tax | Return of non-deduction of TDS | Jan to March, 2023 | 30-Jun-23 | 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, 2023. |
| 24 | Income Tax | Form No. 64C | FY 2022-23 | 30-Jun-23 | Statement 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. |
| 25 | Income Tax | Report u/s Section 35AC(4)/(5) | FY 2022-23 | 30-Jun-23 | Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023. |
| 26 | Income Tax | Form No. 64B | FY 2022-23 | 30-Jun-23 | Due 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. |
| 27 | Income Tax | Equalisation Levy statement | FY 2022-23 | 30-Jun-23 | Furnishing of Equalisation Levy statement for the Financial Year 2022-23. |
