Calendar for Statutory and Tax Compliance in June, 2023

S. No.

Statue

Purpose

Compliance Period

Due Date

Compliance Details

1

Income Tax

TDS/TCS Liability Deposit

May-23

7-Jun-23           

The due date for filing TDS/TCS obligations for the preceding month under the Income Tax Act of 1961.

2

GST

GSTR-7- TDS return under GST

May-23

10-Jun-23

GSTR 7 is a return that must be filed by individuals who are obliged to deduct TDS (Tax deducted at source) under GST.

3

GST

GSTR-8- TCS return under GST

May-23

10-Jun-23       

GSTR-8 is a return that e-commerce operators must file if they are obligated to deduct TCS (Tax collected at source) under GST.

4

GST

GSTR-1

May-23

11-Jun-23

1. GST Filing of returns by a registered person whose overall turnover in the prior year exceeded INR 5 crores.

2. A registered person having an aggregate turnover of less than INR 5 Crores in the previous year chose for monthly filing of QRMP returns.

5

GST

IFF (Invoice Furnishing Facility)

May-23

13-Jun-23       

IFF of a registered person having a previous-year revenue of less than INR 5 Crores and who has chosen for quarterly filing of returns under QRMP.

6

GST

GSTR -6

May-23

13-Jun-23

The due date for Input Service Distributors to file their returns.

7

Income Tax

TDS Certificate

Apr-23

14-Jun-23

The TDS Certificate for taxes deducted under sections 194-IA, 194-IB, 194M, and 194S is due in April 2023.

Note: Only applies to the identified individual indicated in section 194S.

8

Income Tax

Form 24G

May-23

15-Jun-23

The deadline for submitting form 24G by a government agency where TDS/TCS for the month of May 2023 was paid without the submission of a challan.

9

Income Tax

TDS Certificate

Jan to March 2023

15-Jun-23

TDS certificates for the quarter ending March 2023 (in respect of tax deducted for payments other than wages). The very first.

10

Income Tax

Advance Tax

FY 2023-24

15-Jun-23

The first advance tax payment for the fiscal year 2023-24.

11

Income Tax

TDS Certificate (Form 16)

FY 2022-23

15-Jun-23       

Employees will get a certificate of tax deducted at source for pay paid and tax deducted for the fiscal year 2022-23.

12

Income Tax

Form No. 3BB

May-23

15-Jun-23

The deadline for a stock exchange to provide a statement in Form No. 3BB for transactions in which client codes were amended after registration in the system for May 2023.

13

Income Tax

Form No. 64D

FY 2022-23

15-Jun-23       

Furnishing a statement (in Form No. 64D) of income received or credited to a unit holder by an investment fund for the fiscal year 2022-23.

14

Labour Law

Provident Fund / ESI

May-23

15-Jun-23

Payment of Provident Fund and ESI contributions for the preceding month is due on this day.

15

GST

GSTR - 3B

May-23

20-Jun-23

1. GST Filing of returns by a registered person whose overall turnover in the prior year exceeded INR 5 crores.

2. A registered person having an aggregate turnover of less than INR 5 Crores in the previous year chose for monthly filing of QRMP returns.

16

GST

GSTR -5

May-23

20-Jun-23       

Non-Resident Taxable Persons must submit GSTR-5 for the prior month.

17

GST

GSTR -5A

May-23

20-Jun-23

OIDAR Service Providers must submit GSTR-5A for the prior month.

18

GST

Due date of Payment of Tax

May-23

25-Jun-23

The due date for payment of GST is due by the registered person whose aggregate revenue was less than INR 5 crores in the previous fiscal year and who has chosen for quarterly filing of return.

19

Income Tax

Form No. 3CEK

FY 2022-23

29-Jun-23

The deadline for an eligible investment fund to e-file a statement (in Form No. 3CEK) under section 9A for its actions in the fiscal year 2022-23.

20

Company Law

DPT-3

FY 2022-23

30-Jun-23

DPT 3 is a deposit return submitted to provide information on deposits as well as outstanding receipts of loans or money other than deposits.

21

Income Tax

TDS Challan cum Statement

May-23

30-Jun-23

The deadline for submitting challan-cum-statements for taxes deducted under sections 194-IA, 194-IB, 194-M, and 194S is May 2023.

Note: Only applicable in the event of a specific person as defined in section 194S.

22

Income Tax

Securities transaction tax

FY 2022-23

30-Jun-23

Return for the fiscal year 2022-23 on securities transaction tax.

23

Income Tax

Return of non-deduction of TDS

Jan to March 2023

30-Jun-23

Quarterly return of a banking company's non-deduction of tax at source from interest on time deposits for the fiscal quarter ending March 31, 2023.

24

Income Tax

Form No. 64C

FY 2022-23

30-Jun-23

Alternative Investment Fund (AIF) will provide a statement (in Form No. 64C) to unitholders about revenue disbursed for the fiscal year 2022-23.

25

Income Tax

Report u/s Section 35AC(4)/(5)

FY 2022-23

30-Jun-23

Section 35AC(4)/(5) report by an approved institution/public sector organization for the fiscal year ending March 31, 2023.

26

Income Tax

Form No. 64B

FY 2022-23

30-Jun-23

The deadline for providing the business trust's statement of income given to unitholders for the fiscal year 2022-23. This statement must be sent to unit holders in form No. 64B.

27

Income Tax

Equalisation Levy statement

FY 2022-23

30-Jun-23       

Delivering the Equalisation Levy Statement for Fiscal Year 2022-23.