Compliance Calendar for June- 23

 INCOME TAX

07th June 2023- Due date for payment of TDS/TCS  for the month of May’23

14th June 2023- Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IA/194M in the month of May, 2023.

15th June 2023- Due date for first installment of advance tax for AY 2024-25.

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

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

30th June 2023- Extended due date for filing of Form 10BD for list of donation received by Charitable trust and institution (approved by 80G)

Note: Due date for SFT return for providing details of cash received for sale of goods and services by tax audited cases or company issuing share more than 10lacs etc, was due on 31/05/23.

GST

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

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

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

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

ESI/PF

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

25th June 2023- Due date of filing of return for month of May-2023.

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

 PROFESSIONAL TAX

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

 ROC

30th June 2023- Due date of filling DPT-3 form containing details of deposit for FY 2022-23.