Statutory and Tax Compliance Calendar for December 2023

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Statutory and Tax Compliance Calendar for December 2023

  1. Income Tax TDS/TCS Liability Deposit Nov-23 7-Dec-23 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
  1. GST GSTR-7- TDS return under GST Nov-23 10-Dec-23 GSTR 7 is a return to be filed by the person who is required to deduct TDS (Tax deducted at source) under GST.
  1. GST GSTR-8- TCS return under GST Nov-23 10-Dec-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.
  1. GST GSTR-1 Nov-23 11-Dec-23

GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

Registered persons, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

  1. GST IFF (Invoice Furnishing Facility) Nov-23 13-Dec-23 OFF of registered person with turnover less than INR 5 Crores during preceding year
  1. GST GSTR -6 Nov-23 13-Dec-23 Due Date for filing return by Input Service Distributors.
  1. Income Tax Form 24G Nov-23 13-Dec-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.
  1. Income Tax Advance Tax FY 2023-24 15-Dec-23 Third instalment of advance tax for the assessment year 2024-25​.
  1. Income Tax Oct-23 15-Dec-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

  1. Income Tax Form No. 3BB Nov-23 15-Dec-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
  1. Labour Law Provident Fund / ESI Nov-23 15-Dec-23 Due Date for payment of Provident fund and ESI contribution for the previous month.
  1. GST GSTR – 3B Nov-23 20-Dec-23

GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

Registered persons, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.

  1. GST GSTR -5 Nov-23 20-Dec-23 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
  1. GST GSTR -5A Nov-23 20-Dec-23 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
  1. GST Due date of Payment of Tax Nov-23 25-Dec-23 Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceding year and who has opted for quarterly filing of return.
  1. Income Tax TDS Challan cum Statement Nov-23 30-Dec-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

  1. Income Tax Form No. 3CEAD FY 2022-23 30-Dec-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.
  1. Income Tax Return FY 2022-23 31-Dec-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).
  1. GST GSTR -9 2022-23 31-Dec-23 GSTR-9 is annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during preceding year.
  1. GST GSTR -9C 2022-23 31-Dec-23 GSTR-9C is reconciliation statement required to be filed by every person whose aggregate turnover was more than INR 5 Crores during preceding year.
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