1. Income Tax Act, 1961: Compliance Obligation
| Sl. No. | Compliance Particulars | Due Dates |
|---|---|---|
| 1 | The due date for the deposit of Tax deducted/collected for July 2023. | 07.08.2023 |
| 2 | The due date for issuing of TDS Certificate for section 194-IA (June 2023). | 14.08.2023 |
| 3 | The due date for issuing of TDS Certificate for section 194-IB (June 2023). | 14.08.2023 |
| 4 | The due date for issuing of TDS Certificate for section 194M (June 2023). | 14.08.2023 |
| 5 | The due date for issuing of TDS Certificate for section 194S (June 2023). | 14.08.2023 |
| 6 | The due date for furnishing of Form 24G for TDS/TCS (July 2023). | 15.08.2023 |
| 7 | The due date for furnishing statement in Form no. 3BB (July 2023). | 15.08.2023 |
| 8 | Quarterly TDS certificate for payments other than salary (Q2 2023). | 15.08.2023 |
| 9 | The due date for challan-cum-statement for section 194-IA (July 2023). | 30.08.2023 |
| 10 | The due date for challan-cum-statement for section 194M (July 2023). | 30.08.2023 |
| 11 | The due date for challan-cum-statement for section 194-IB (July 2023). | 30.08.2023 |
| 12 | The due date for challan-cum-statement for section 194S (July 2023). | 30.08.2023 |
| 13 | Application in Form 9A for the option under Explanation to section 11(1). | 31.08.2023 |
| 14 | Application in Form 9A for the option under Explanation to section 11(1). | 31.08.2023 |
GST Compliance Obligations in 2017
A. Filing of GSTR 3B / GSTR 3B QRMP:
a) Taxpayers with an annual aggregate turnover exceeding Rs. 5 Crores in the previous financial year are required to file their GSTR 3B or GSTR 3B QRMP.
| Tax Period | Due Date | Particulars |
|---|---|---|
| July, 2023 | 20th August, 2023 | Due Date for filing GSTR – 3B return for the month of June, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during the previous year. |
b) Taxpayers belonging to Group A are those whose total turnover in the previous financial year is up to Rs. 5 crores.
| Tax period | Due Date | Particulars |
|---|---|---|
| July, 2023 | 22nd August, 2023 | Due Date for filing GSTR-3B return for the month of July, 2023 for taxpayers with Aggregate turnover up to INR 5 crores during the previous year and who have opted for Quarterly filing of GSTR-3B. |
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
c) Taxpayers falling under Group B are those with an aggregate turnover of up to Rs. 5 crores in the previous financial year
| Tax Period | Due Date | Particulars |
|---|---|---|
| July, 2023 | 24th August, 2023 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
Group B States: 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
B. Filing Form GSTR-1
| Form Name | Tax Period | Due Date | Remarks |
|---|---|---|---|
| GSTR-1 | Monthly – July 2023 | 11th August 2023 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP. |
C. Taxpayers who are non-residents, ISD, and those subject to TDS & TCS
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| GSTR-5 | Non-resident ODIAR services provider | Monthly GST Return | 20th of the succeeding month |
| GSTR-5A | Non-resident ODIAR services provider | Monthly GST Return | 20th of the succeeding month |
| GSTR-6 | Every Input Service Distributor (ISD) | Monthly GST Return | 13th of the succeeding month |
| GSTR-7 | Return for Tax Deducted at source | To be filed by Tax Deductor | 10th of the succeeding month |
| GSTR-8 | E-Commerce operator registered under GST | Liable to TCS | 10th of the succeeding month |
D. The QRMP Monthly/Quarterly Return for GSTR-1
| Form No. | Compliance Particulars | Timeline | Due Date |
|---|---|---|---|
| IFF | Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of April, 2022 (IFF). | 13th of succeeding month – Monthly Quarterly Return |
E. GST Refund
| Form No. | Compliance Particulars | Due Date |
|---|---|---|
| RFD – 10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. The GST payment, referred to as PMT-06, is made on a monthly basis
| Compliance Particular | Due Date |
|---|---|
| Payment of GST | 25th August 2023 |
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