Consolidated annual filing deadlines for FY 2022-23 across Income Tax, MCA, GST, FEMA and SEBI — with rectification options for FY 2026-27.
Annual filings for FY 2022-23 closed long ago, but pending compliance, updated returns and condonation requests continue to surface in FY 2026-27. A consolidated view of the original deadlines under the Companies Act, Income Tax Act, GST Law, FEMA and SEBI regulations is essential — both for catching up on past defaults and for setting the rhythm of current-year compliance.
Income Tax Deadlines for FY 2022-23 (AY 2023-24)
- ITR for non-audit individuals and firms — 31 July 2023.
- ITR for tax-audit cases under section 44AB — 31 October 2023.
- ITR for transfer-pricing cases under section 92E — 30 November 2023.
- Belated and revised returns — 31 December 2023.
- Updated return under section 139(8A) — 31 March 2028 with additional tax.
Companies Act Deadlines
- AOC-4 (financial statements) — within 30 days of AGM, i.e., 30 October 2023 for AGMs held by 30 September 2023.
- MGT-7 / MGT-7A (annual return) — within 60 days of AGM, i.e., 29 November 2023.
- DIR-3 KYC — 30 September 2023 for all DIN holders.
- DPT-3 (return of deposits) — 30 June 2023.
- MSME-1 (half-yearly outstanding payments to MSMEs) — 30 April and 31 October 2023.
GST Annual Returns
GSTR-9 and GSTR-9C for FY 2022-23 were due by 31 December 2023, with extensions to specific category taxpayers. GSTR-9 is the consolidated annual return; GSTR-9C is the reconciliation statement audited where aggregate turnover exceeds ₹5 crore. Late filing attracts capped late fees under the amnesty notifications and ITC reversal risk.
FEMA Filings
- FLA Return on RBI FLAIR portal — 15 July 2023 for outstanding foreign liabilities and assets as on 31 March 2023.
- FC-GPR for fresh FDI inflows — within 30 days of allotment.
- FC-TRS for share transfers between resident and non-resident — within 60 days of receipt or payment.
- Annual Performance Report for ODI — by 31 December 2023 on RBI portal.
SEBI and Listed Entity Filings
Listed companies under LODR Regulations had specific quarterly and annual deadlines — corporate governance report, financial results, shareholding pattern, related party transactions, secretarial audit and the annual report. Most were keyed off the AGM date with statutory tolerances. SEBI levies graded penalties for delays through stock exchange escalations.
Direct Tax Audit and Reports
Tax audit report in Form 3CA-3CD or 3CB-3CD was due by 30 September 2023 (extended to 31 October 2023 by CBDT). Transfer pricing report in Form 3CEB was due by 31 October 2023. Form 10B for charitable trusts was due by 30 September 2023. Each delay attracts ₹150 per day or 0.5% of turnover penalty under section 271B subject to caps.
Rectification Path for Pending Filings
For unfiled AOC-4, MGT-7 and MGT-7A, file on MCA V3 with additional fees. For unfiled ITR, use section 139(8A) updated return where possible. For GSTR-9, use the live amnesty windows where notified. For FLA, file the missing year-end position now with brief covering note and seek compounding under FEMA.
Conclusion
FY 2022-23 deadlines are history, but pending defaults snowball into FY 2026-27 penalties and disqualifications. Run a missed-filing audit, prioritise high-cost defaults, and use available amnesty and updated-return windows to clean the slate.
