Compliance Calendar under GST
| S. No | Particulars of Compliance |
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 February 2023 | GSTR-7 | 10.03.2023 |
| 2. | The due date for furnishing statement by e-commerce companies for the Month of February 2023 | GSTR-8 | 10.03.2023 |
| 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 | 11.03.2023 |
| 4. | Return of Input Service Distributor (ISD) | GSTR-6 | 13.03.2023 |
| 5. | Every Non-resident taxable person file Monthly GST Return Earlier of a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration | GSTR-5 | 20.03.2023 |
| 6. | OIDARS providing service to other then registered person shall file a monthly GST Return | GSTR-5A | 20.03.2023 |
| 7. | GSTR return for the month of February, 2023. For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. | GSTR-3B | 20.03.2023
|
| 8. | 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 | 25.03.2023 |
| 9. | 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 | 28.03.2023 |
Compliance Calendar under ESI, PF & Professional Tax
| S. No | Particulars of Compliance | Forms/returns |
Due Date
|
| 1. | Payment and filing of ESIC Return for the month of February 2023 | ESI challan | 15.03.2023 |
| 2. | Payment and filing of PF Return for the month of February 2023 | ECR | 15.03.2023 |
Compliance Calendar under SEBI and ECB
| S. No | Particulars of Compliance | Forms/returns |
Due Date
|
| 1. | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | FORM ECB 2 | 08.03.2023 |
Compliance Calendar under Income Tax
| S. No | Particulars of Compliance | Forms/returns |
Due Date
|
| 1. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2023. | Form 26QB | 02.03.2023 |
| 2. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2023. | Form 26QC | 02.03.2023 |
| 3. | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of January, 2023 | Form 26QD | 02.03.2023 |
| 4. | Securities Transaction Tax/Commodities Transaction Tax – Due date for deposit of tax collected for the month of February, 2023 | 07.03.2023 | |
| 5. | Collection and recovery of equalization levy on specified services in the month of February, 2023 | 07.03.2023 | |
| 6. | Due date for deposit of Tax deducted/collected for the month of February, 2023 | 07.03.2023 | |
| 7. | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2023. | Form 24G | 15.03.2023 |
| 8. | Fourth instalment of advance tax for the assessment year 2023. | 15.03.2023 | |
| 9. | Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA. | 15.03.2023 | |
| 10. | Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of February, 2023. | Form 3BB | 15.03.2023
|
| 11. | Due date for furnishing statement in Form No. 3BC by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of February, 2023. | Form 3BC | 15.03.2023 |
| 12. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2023 | Form 16B | 17.03.2023 |
| 13. | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2023 | Form 16C | 17.03.2023 |
| 14. | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of January, 2023 | Form 16D | 17.03.2023 |
| 15. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2023. | Form 26QB | 30.03.2023 |
| 16. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2023. | Form 26QC | 30.03.2023 |
| 17. | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of February, 2023.
|
Form 26QD | 30.03.2023 |
| 18. | Collection and recovery of equalization levy on e-commerce supply or services for the quarter ending March 31, 2023
|
Collection and recovery of equalization levy on e-commerce supply or services
|
31.03.2023
|
| 19. | Country by Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022
|
Form 3CEAD | 31.03.2023 |
| 20. | Due date for linking of Aadhaar number with PAN with fine of INR 1,000. | 31.03.2023 |
