Statutory and Tax Compliance Calendar for August 2023




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Statutory and Tax Compliance Calendar for August 2023

 

S. No. Statue Purpose Compliance Period Due Date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Jul-23 7-Aug-23 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2 GST GSTR-7- TDS return under GST Jul-23 10-Aug-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 Jul-23 10-Aug-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 Jul-23 11-Aug-23 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceeding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
5 GST IFF (Invoice Furnishing Facility) Jul-23 13-Aug-23 IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Jul-23 13-Aug-23 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Jul-23 14-Aug-23 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of June, 2023.

Note: Applicable in case of specified person mentioned under section 194S.
8 Income Tax Form 24G Jul-23 15-Aug-23 ​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan.
9 Income Tax Form No. 3BB Jul-23 15-Aug-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 July, 2023.
10 Labour Law Providend Fund / ESI Jul-23 15-Aug-23 Due Date for payment of Provident fund and ESI contribution for the previous month.
11 GST GSTR – 3B Jul-23 20-Aug-23 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
12 GST GSTR -5 Jul-23 20-Aug-23 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
13 GST GSTR -5A Jul-23 20-Aug-23 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
14 GST Due date of Payment of Tax Jul-23 25-Aug-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.
15 Income Tax TDS Challan cum Statement Jul-23 30-Aug-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 July, 2023.

Note: Applicable in case of specified person as mentioned under section 194S.
16 Income Tax Form No. 9A FY 2022-23 31-Aug-23 ​​​​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023).​
17 Income Tax Form No. 10 FY 2022-23 31-Aug-23 ​​​​​​​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023).​
18 Income Tax TDS Certificate Apr-Jun, 2023 15-Oct-23 ​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023.

Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS 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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