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COMPLIANCE CALENDER FOR MONTH OF FEBURARY 2023
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Compliance Calendar under GST
| S.No. | Particulars | Forms/Returns | Due Date |
| 1. | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of January 2023 | GSTR-7 | 10.02.2023 |
| 2. | The due date for furnishing statement by e-commerce companies for the month of January 2023 | GSTR-8 | 10.02.2023 |
| 3. | 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 preceding year, opted for monthly filing of return under QRMP. | GSTR-1 | 11.02.2023 |
| 4. | Return of Input Service Distributor (ISD). | GSTR-6 | 13.02.2023 |
| 5. | Every Non-resident taxable person file Monthly GST Return Earlier of a. 20 days after the end of the Calendar month (OR) within 7 days after the last day of validity period of registration. | GSTR-5 | 20.02.2023 |
| 6. | OIDARS providing service to other then registered person shall file a monthly GST Return. | GSTR-5A | 20.02.2023 |
| 7. | GSTR return for the month of January 2023. For the taxpayer with Aggregate turnover up to INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. | GSTR-3B | 20.02.2023 |
| 8. | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B Belonging to 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. | GSTR-3B | 22.02.2023 |
| 9. | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY but Opted Quarterly Filing. Belonging to 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, and Delhi. | GSTR-3B | 24.02.2023 |
| 10. | Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | GST PMT-06 | 25.02.2023 |
| 11. | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return. | GSTR-11
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28.02.2023 |
Compliance Calendar under Income Tax
| S.No. | Particulars | Forms/returns | Due Date |
| 1. | Due date for deposit of Tax deducted/collected for the month of January 2023. | 07.02.2023 | |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December 2022. | FORM 16B | 14.02.2023 |
| 3. | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December 2022. | FORM 16C | 14.02.2023 |
| 4. | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December 2022. | FORM 16D | 14.02.2023 |
| 5. | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 31st December 2022.
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FORM 16A | 15.02.2023 |
| 6. | Due date for furnishing of payment of TDS/TCS for the month of January 2023 without the production of a challan by an office of the Government. | FORM 24G
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15.02.2023 |
| 7. | Due date for payment of equalization levy | Challan No. 285 | 07.02.2023 |
Compliance Calendar under Companies Act, 2013
| S.No. | Particulars | Forms/Returns | Due Date |
| 1. | Particulars of appointment of directors and the key managerial personnel and the changes among them. | FORM DIR-12
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Within 30 days from Appointment. |
| 2. | Notice of resignation of a director to the Registrar.
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FORM DIR-11 | Within 30 days from Resignation. |
| 3. | Declaration for commencement of business. | FORM INC-20A
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Within 180 days from incorporation. |
| 4. | Filing of Resolutions and agreements to the Registrar. | FORM MGT-14
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Within 30 days of passing of such resolution. |
| 5. | Return of Allotment.
(For Public Issue within 30 days) (For Private Placement within 15 days) |
FORM PAS-3 | Within
30 days, 15 days of such issue. |
| 6. | Notice to Registrar of any alteration of share capital. | FORM SH-7 | Within 30 days from General Meeting in which such alteration took place. |
| 7. | Return in respect of buy-back of securities. | FORM SH-11 | Within 30 days of buyback of shares.
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| 8. | Reconciliation of Share Capital Audit Report (Half yearly). | FORM PAS-6
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Within 60 days from end of each half year. |
Compliance Calendar under SEBI and ECB
| S.No. | Particulars | Forms/Returns | Due Date |
| 1. | The borrower is required to report actual ECB transaction on monthly basis through AD category I bank. | FORM ECB 2 | 07.02.2023 |
| 2. | Regulation 32 (1) – Statements of deviation or variation. | 14.02.2023 | |
| 3. | Regulation 33 (3) (a) – Financial Results along with Limited review report/Auditor’s report. | 14.02.2023 |
Compliance Calendar under ESI, PF & Professional Tax
| S.No. | Particulars | Forms/Returns | Due Date |
| 1. | Payment and filing of ESIC Return for the month of January 2023. | ESI challan | 15.02.2023
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| 2. | Payment and filing of Provident Fund Return for the month of January 2023. | ECR
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15.02.2023 |
| 3. | Payment of professional tax for the month of January 2023. | PT challan | 15.02.2023 |
