Your Monthly Statutory Compliance Calendar (Due Dates) for FEMA, TDS, TCS, GST, PF/ESIC, and Professional Tax.
DECEMBER 2023
|
7th |
FEMA |
ECB-2 Return |
|
7th |
TDS/TCS |
Payment for November |
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for November 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
GST |
Payment for November |
|
Advance Tax 3rd Installment for F.Y. 2023-24 |
||
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident Foreign taxable person |
||
|
22nd |
GST |
GSTR 3B for November 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for November 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Challan PMT 06 Monthly payment for November 2023 for QRMP Filers |
|
31st |
Income Tax |
Filing of belated/ revised return of income for F.Y. 2023 for all assessee |
|
FEMA |
ODI Part II – Annual performance Report by an Indian party/ Resident individual/ having made overseas Direct Investment in JV\ WOS for F.Y. 2021-22 |
|
|
GST |
Annual Return – in GSTR9 & Reconciliation Statement in GSTR9C as applicable for F.Y. 2022-23 |
|
|
Prof.Tax |
Rs. 1,00,000/- & above for November 2023 |
|
|
P.F. & ESIC |
Payment for November 2023 |
NOVEMBER -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for October |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for October 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for October 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for October 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for October 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Challan PMT06 Monthly payment for October 2023 for QRMP Filers |
|
29th |
FEMA |
OPI for overseas Portfolio investments undertaken during the the half year ending 30th September |
|
30th |
Income Tax |
Form 10 IC – by Domestic Company to avail Concessional tax rate u/s. 115BAA |
|
Return of income for the AY 2023-24 to whom international & Domestic transfer Pricing Applies |
||
|
Form No. 67 Claiming foreign tax credit |
||
|
Form 3CEAA reported by Constituent entity for an international group for an accounting year |
||
|
Form 3CEJ by eligible investment fund |
||
|
Form 3CEAC for intimation by a Constituent entity |
||
|
Form 3CEAD reporting Country-By-Country Report for Accounting year by a Constituent entity |
||
|
Form 3CEAE Intimation on behalf of international Group |
||
|
Prof.Tax |
Rs. 1,00,000/- & above for October 2023 |
OCTOBER -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for September |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for September 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for September 2023 |
|
TDS/TCS |
TCS Quarterly Statements for July to September 2023 |
|
|
18th |
GST |
Quarterly Statement for composition taxable person – CMP 08 for July to September 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for September 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for September 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
ITC-04 for April to October 2023 during FY 2022-23 if aggregate T/O > ₹ 5Cr. |
|
Income Tax |
Statement of Financial transaction by Depositors, Registrars & Share Transfer Agents for Q3 in Form 61A |
|
|
30th |
TDS/TCS |
LLP-Form 8 Annual Statement of Accounts for F.Y. 2022-23 |
|
31st |
Income Tax |
Intimation by a designated constituent entity, resident in India, of an international Group in Form no. 3CEAB |
|
Annual Audit accounts under section 35(2AA) |
||
|
Copies Declaration received in Form no. 60 during April- September to Concerned Director |
||
|
Filing of Return of income for the AY 2023-24 |
||
|
Form 3CEB in respect of international transactions and specified domestic transaction |
||
|
Form 3CEJ by eligible investment fund |
||
|
Form no. 10 under Section 10(21) or section 11(1) |
||
|
Due Date for Claiming foreign tax credit in Form no. 67 |
||
|
Prof.Tax |
Rs. 1,00,000/- & above for September 2023 |
|
|
TDS/ TCS |
TDS Quarterly Statement for July to September 2023 |
SEPTEMBER -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for August |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for August 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for August 2023 |
|
Income Tax |
Advance tax 2nd Installment for F.Y. 2023-24 |
|
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for August 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for August 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Monthly Payment for August month 2023 through Challan PMT 06 for QRMP Filers |
|
30th |
Income Tax |
Tax Audit report under section 44AB for A.Y. 2024-25 |
|
Audit report under section 10B for A.Y. 2024-25 |
||
|
Prof.Tax |
Rs. 1,00,000/- & above for August 2023 |
AUGUST -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for July |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for July 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for July 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for July 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for July 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Monthly Payment for July month 2023 through Challan PMT 06 for QRMP Filers |
|
31st |
Prof.Tax |
Rs. 1,00,000/- & above for July 2023 |
JULY -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for June |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for April to June 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for June 2023 |
|
Income Tax |
Statement of Income Paid or credited by an investment fund to its unit holder for FY 2023- 24 |
|
|
TDS/TCS |
TCS Quarterly Statements (Other than Government Deductor) For April to June 2023 |
|
|
FEMA |
Filing of Annual Return on Foreign Liabilities and Assets |
|
|
18th |
GST |
CMP 08- for April to June 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for June 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for June 2023 if turnover below ₹ 5 Cr for Rest of India |
|
30th |
GST |
To opt out or in from QRMP for July to September 2023 |
|
31st |
TDS/TCS |
TDS Quarterly Statements (Other than Government Deductor) for April to June 2023 |
|
Income Tax |
Due Date to ITR for Non-Audit case for Year 2024-25 |
|
|
Form No. 10 – Statement to be furnished to accumulate income for future application under sector 10 (21) section 11(1)in case of Non audit Trusts. |
||
|
Due date for Claiming foreign tax credit |
||
|
Prof.Tax |
Rs. 1,00,000/- & above for June 2023 |
JUNE -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for May |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for May 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for May 2023 |
|
Income Tax |
Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year |
|
|
Advance Tax 1st Instalment for F.Y. 2023-24 |
||
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
||
|
22nd |
GST |
GSTR 3B for May 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for May 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Monthly Payment for May 2023 through Challan PMT06 for QRMP filers. |
|
29th |
Income Tax |
Statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2023-24 |
|
30th |
Income Tax |
Return in respect of securities transaction tax for the financial year 2023-24 |
|
Report by an approved institution/public sector company under section 35AC (4)/(5) for the year ending March 31 |
||
|
Furnishing of Equalisation Levy statement for the Financial Year 2023-24 |
||
|
Prof.Tax |
Monthly Return for May (Persons with Tax Liability of ₹ 1,00,000/- & above) |
|
|
MCA |
DPT 3 filing |
MAY -2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for April |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for April 2023 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for April 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident |
||
|
22nd |
GST |
GSTR 3B for April 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for April 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Monthly Payment for April 2023 through Challan PMT06 for QRMP filers. |
|
30th |
Income Tax |
Form 49C Submission of Statement by Non-resident having liaison office in India for F.Y. 2023-24 |
|
FEMA |
OPI reporting of overseas portfolio investment undertaken during the half year ending March 31st |
|
|
LLP |
Form 11 Annual Return for F.Y. 2022-23 |
|
|
31st |
Income Tax |
Form 61A Annual Statement of Financial Transactions in respect of Dividend and Interest of FY 2023-24 |
|
Form 10BD E-filing of Annual Statement of Donations & Donors |
||
|
TDS/TCS |
Quarterly Statement (Other than Government Deductor) for January to March 2023 |
|
|
Prof. Tax |
Monthly Return for April (Persons with Tax Liability of ₹ 1,00,000/- & above) |
APRIL-2023
|
7th |
FEMA |
ECB-2 Return |
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR 1- For January to March 2023 for QRMP Filers, Whose T.O. < ₹ 5Cr. |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
14th |
TDS/TCS |
TCS Quarterly Statements for January to March 2023 |
|
15th |
TDS/TCS |
Form 15G/H – Uploading Declarations received for January to March 2023 |
|
Form 15CC – Quarterly Statement in respect of foreign remittances for the Quarter ending March 2023 |
||
|
P.F/ESIC |
Monthly P.F/ESIC Payment for March 2023 |
|
|
18th |
GST |
CMP 08- Quarterly statement for composition taxable person for January to March 2023 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident |
||
|
22nd |
GST |
GSTR 3B for March 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for March 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
ITC-04 for FY 2022-23 |
|
Income Tax |
Form 61A Statement of Financial Transactions for Q3 |
|
|
30th |
GST |
To opt-out or in from QRMP for the period of April to June 2023 |
|
GST 4 – Annual Return of FY 2022-23 for Taxable person under the Composition Scheme |
||
|
Prof. Tax |
Monthly Return for March (Persons with Tax Liability of ₹ 1,00,000/- & above) |
|
|
Income Tax |
Form no. 61 – Declaration containing particulars of Form No. 60 received during October to March 2023 |
|
|
TDS/TCS |
Payment for March 2023 |
|
|
Deposit of TDS u/s 194-IB 5% during FY 2022-23 |
MARCH-2023
|
7th |
FEMA |
ECB-2 Return |
|
TDS/ TCS |
Payment for February |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax. |
|
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
||
|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
GSTR 1 – Invoice Furnishing Facility (IFF) for February 2023 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
||
|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for February 2023 |
|
Income Tax |
Advance tax final installment for F.Y. 2022-23 |
|
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident |
||
|
22nd |
GST |
GSTR 3B for March 2023 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for March 2023 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Challan PMT06 Monthly payment for February 2023 for QRMP Filers |
|
31st |
GST |
RFD-11 – Furnishing of LUT for export of goods / services for FY 2023-24 |
|
Prof. Tax |
Monthly Return for February (Persons with Tax Liability of ₹ 1,00,000/- & above) |
|
|
Annual Return for March 2022 to February 2023 |
||
|
PTEC Payment for F.Y. 2022-23 |
Note 1 : For Andaman & Nicobar islands, Andhra Pradesh, Chhattisgarh , Dadra &Nagar Haveli, Gujarat, Goa, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu, Telangana
Note 2 : For Rest of India
