Statutory and Tax Compliance Calendar for July 2023




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Statutory and Tax Compliance Calendar for July 2023

S. No. Statue Purpose Compliance Period Due Date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Jun-23 7-Jul-23 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 Income Tax TDS Deposit Apr-Jun, 2023 7-Jul-23 ​Due date for deposit of TDS for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
3 GST GSTR-7- TDS return under GST Jun-23 10-Jul-23 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Jun-23 10-Jul-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.
5 GST GSTR-1 Jun-23 11-Jul-23 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.
6 GST GSTR-1-QRMP Apr-Jun, 2023 13-Jul-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 QRMP.
7 GST GSTR -6 Jun-23 13-Jul-23 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate May-23 15-Jul-23 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of May, 2023.

Note: Applicable in case of specified person mentioned under section 194S.
9 Income Tax Form No. 15CC Jun-23 15-Jul-23 ​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June, 2023.
10 Income Tax Upload Details of Form 15G/15H Apr-Jun, 2023 15-Jul-23 ​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023.
11 Income Tax Form No. 3BB Jun-23 15-Jul-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 June, 2023.
12 Labour Law Providend Fund / ESI Jun-23 15-Jul-23 Due Date for payment of Provident fund and ESI contribution for the previous month.
13 GST GST CMP-08 Apr-Jun, 2023 18-Jul-23 Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy.
14 GST GSTR – 3B Jun-23 20-Jul-23 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.
15 GST GSTR -5 Jun-23 20-Jul-23 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16 GST GSTR -5A Jun-23 20-Jul-23 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17 GST GSTR – 3B Apr-Jun, 2023 22-Jul-23 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
18 GST GSTR – 3B Apr-Jun, 2023 24-Jul-23 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
19 Income Tax TDS Challan cum Statement Jun-23 30-Jul-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 June, 2023.

Note: Applicable in case of specified person as mentioned under section 194S.
20 Income Tax Income Tax return FY 2022-23 31-Jul-23 ​​Return of income for the assessment year 2023-24 for all assessee other than

(a) corporate-assessee or

(b) non-corporate assessee (whose books of account are required to be audited) or

(c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or

(d) an assessee who is required to furnish a report under section 92E.
21 Income Tax Non-deduction of TDS by banking Company Apr-Jun, 2023 31-Jul-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 June 30, 2023.
22 Income Tax Statement under Rule 5D/5E/5F FY 2022-23 31-Jul-23 ​Statement by scientific research association, university, college, or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2023)​.
23 Income Tax Form 10BBB Apr-Jun, 2023 31-Jul-23 ​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023​.
24 Income Tax Form II Apr-Jun, 2023 31-Jul-23 Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023.
25 Income Tax TCS Deposit Apr-Jun, 2023 30-Sep-23 ​Quarterly statement of TCS deposited for the quarter ending 30 June, 2023​.

Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023​.
26 Income Tax TDS Deposit Apr-Jun, 2023 30-Sep-23 Quarterly statement of TDS deposited for the quarter ending June 30, 2023.

Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023.
27 Income Tax TCS Certificate Apr-Jun, 2023 15-Oct-23 ​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023.
Note: Due to extension of due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be October 15, 2023.
*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).

 

**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).




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