Tax Compliance Tracker for August


1. Income Tax Act, 1961: Compliance Obligation

Sl. No.Compliance ParticularsDue Dates
1The due date for the deposit of Tax deducted/collected for July 2023.07.08.2023
2The due date for issuing of TDS Certificate for section 194-IA (June 2023).14.08.2023
3The due date for issuing of TDS Certificate for section 194-IB (June 2023).14.08.2023
4The due date for issuing of TDS Certificate for section 194M (June 2023).14.08.2023
5The due date for issuing of TDS Certificate for section 194S (June 2023).14.08.2023
6The due date for furnishing of Form 24G for TDS/TCS (July 2023).15.08.2023
7The due date for furnishing statement in Form no. 3BB (July 2023).15.08.2023
8Quarterly TDS certificate for payments other than salary (Q2 2023).15.08.2023
9The due date for challan-cum-statement for section 194-IA (July 2023).30.08.2023
10The due date for challan-cum-statement for section 194M (July 2023).30.08.2023
11The due date for challan-cum-statement for section 194-IB (July 2023).30.08.2023
12The due date for challan-cum-statement for section 194S (July 2023).30.08.2023
13Application in Form 9A for the option under Explanation to section 11(1).31.08.2023
14Application 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 PeriodDue DateParticulars
July, 202320th August, 2023Due 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 periodDue DateParticulars
July, 202322nd August, 2023Due 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 PeriodDue DateParticulars
July, 202324th August, 2023Annual 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 NameTax PeriodDue DateRemarks
GSTR-1Monthly – July 202311th August 2023GST 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 ParticularsTimelineDue Date
GSTR-5Non-resident ODIAR services providerMonthly GST Return20th of the succeeding month
GSTR-5ANon-resident ODIAR services providerMonthly GST Return20th of the succeeding month
GSTR-6Every Input Service Distributor (ISD)Monthly GST Return13th of the succeeding month
GSTR-7Return for Tax Deducted at sourceTo be filed by Tax Deductor10th of the succeeding month
GSTR-8E-Commerce operator registered under GSTLiable to TCS10th of the succeeding month

D. The QRMP Monthly/Quarterly Return for GSTR-1

Form No.Compliance ParticularsTimelineDue Date
IFFDetails 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 ParticularsDue Date
RFD – 10Refund of Tax to Certain Persons18 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 ParticularDue Date
Payment of GST25th August 2023

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