Tax & Statutory Compliance Calendar for Nov 2023

Tax & Statutory Compliance Calendar for November 2023

S. No. Statue Purpose Compliance Period Timeline Compliance Details
1 Income Tax Tax Deducted at Source / Tax Collected at Source Liability Deposit October 2023 7- November 2023 Timeline of depositing Tax Deducted at Source / Tax Collected at Source liabilities under Income Tax Act, 1961 for previous month.
2 Goods and Services Tax GSTR-7- Tax Deducted at Source return under GST October 2023 10- November 2023 GSTR 7 is a return to be filed by the persons who is required to deduct Tax Deducted at Source under Goods and Services Tax.
3 Goods and Services Tax GSTR-8- TCS return under GST October 2023 10- November 2023 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct Tax Collected at Source under Goods and Services Tax
4 Goods and Services Tax GSTR-1 October 2023 11- November 2023 1. GST Filing of returns by registered person with aggregate turnover exceeding Rs. 5 Cr during last year.
2. Registered person, with aggregate turnover of less then Rs 5 Cr during last year, opted for monthly filing of return under Quarterly Returns with Monthly Payment.
5 Goods and Services Tax Invoice Furnishing Facility October 2023 13- November 2023 Invoice Furnishing Facility of registered person with turnover less than Rs. 5 Cr during preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment.
6 Goods and Services Tax GSTR -6 October 2023 13- November 2023 Timeline for filing return by Input Service Distributors.
7 Income Tax Tax Deducted at Source Certificate September-2023 14- November 2023 Timeline for issue of Tax Deducted at Source  Certificate for tax deducted U/s 194-IB, 194-IA, 194M & 194S in the month of September, 2023.

Note: Applicable in case of specified person mentioned U/s 194S.

8 Income Tax ​Quarterly Tax Deducted at Source Certificate July- September, 2023 15- November 2023 ​Quarterly Tax Deducted at Source certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023.
9 Income Tax Income Tax Form 24G October 2023 15- November 2023 Timeline for furnishing of Form 24G by an office of the Government where Tax Deducted at Source / Tax Collected at Source for the month of October, 2023 has been paid without the production of a challan.
10 Income Tax Income Tax Form No. 3BB

 

October 2023

15- November 2023 ​Timeline 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 October, 2023.
11 Labour Law PF / Employees’ State Insurance Scheme

 

October 2023

15- November 2023 Timeline for payment of PF & Employees’ State Insurance Scheme contribution for the previous month.
12 Goods and Services Tax GSTR – 3B

 

 

 

October 2023

20- November 2023 1. Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then Rs. 5 Cr during last year, opted for monthly filing of return under Quarterly Returns with Monthly Payment.
13

Goods and Services Tax

GSTR -5 October 2023 20- November 2023 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14

Goods and Services Tax

GSTR -5A October 2023 20- November 2023 GSTR-5A to be filed by Online Information Database Access and Retrieval services Providers for the previous month.
15 Goods and Services Tax Timeline of Payment of Tax

 

October 2023

25- November 2023 Timeline of payment of GST liability by the registered person whose aggregate turnover was less than Rs. 5 Cr during last year and who has opted for quarterly filing of return.
16 Company Law PAS-6

April to September, 2023

29- November 2023 Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.
17 Company Law MGT-7 Financial Year 2022-2023 29- November 2023 MGT-7 is annual return of the company which is required to be filed within 60 days from the conclusion of AGM.
18 Income Tax TDS Challan cum Statement October 2023 30- November 2023 Timeline for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-M and 194S in the month of Oct, 2023.

Note: Applicable in case of specified person as mentioned U/s 194S.

19 Income Tax Income Tax Return Financial Year 2022-2023 30- November 2023 ​​​​​​Return of income for the AY 2023-2024 in the case of an Assessee if he/it is required to submit a report U/s 92E pertaining to international or specified domestic transaction(s)​.
20 Income Tax Form No. 3CEAA Financial Year 2022-2023 30- November 2023 ​​​​​Report in Income Tax Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23.
21 Income Tax Income Tax Form No. 64

 

Financial Year 2022-2023

30- November 2023 ​​​​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Income Tax Form No. 64)​.
22 Income Tax Income Tax Form No. 64D- Alternative Investment Fund

 

Financial Year 2022-2023

30- November 2023 ​​​​Statement to be furnished in Income Tax Form No. 64D by Alternative Investment Fund (AIF) to Principal Commissioner of Income Tax or Commissioner of Income Tax in respect of income distributed (during previous year 2022-23) to units holders.
23 Income Tax Income Tax Form No. 64 A

 

Financial Year 2022-2023

30- November 2023 ​​​​​Timeline for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is needed to be submit only to Principal Commissioner of Income Tax or Commissioner of Income Tax in form No. 64A.
24 Income Tax Audit of Accounts U/s 35 (2AB) Financial Year 2022-2023 30- November 2023 ​​​​​​Filing of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction u/s 35(2AB) [if company has any international/specified domestic transaction].
25 Income Tax Income Tax Form No. 3CEJ Financial Year 2022-2023 30- November 2023 ​Timeline for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is needed to submit return of income on November 30, 2023).
26 Income Tax Return of Income Tax Financial Year 2022-2023 30- November 2023 ​​The Timeline of furnishing of ITR in Form ITR-7 for the Assessment Year 2023­24 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1).
Note: Timeline has been extended from October 31, 2023 to November 30, 2023 vide Circular no. 16/2023, dated 18-09-2023.
27 Goods and Services Tax Amendment in GSTR-1 Financial Year 2022-2023 30- November 2023 Timeline for making amendment in GSTR-1 of Financial Year 2022-2023 is earlier of the following dates:
a. 30th Nov, 2023
b. Date of filing of Annual return of Financial Year 2022-2023, i.e., 31st Dec, 2023.
28 Goods and Services Tax Input Tax Credit Availement Financial Year 2022-2023 30- November 2023 Timeline for availing Input Tax Credit of invoices pertaining to Financial Year 2022-2023 is earlier of the following dates:
a. 30th Nov, 2023
b. Date of filing of Annual return of Financial Year 2022-2023, i.e., 31st Dec, 2023.

*Note 1: Opting for Quarterly Returns with Monthly Payment Scheme- Timeline for GST filling via filling GSTR – 3B with Annual Turnover up to INR 5 Cr in State A Group (Gujarat, Maharashtra, Chhattisgarh, Madhya Pradesh, Karnataka, Goa, Kerala, Daman & Diu, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli, Andaman, Puducherry,& Nicobar Islands, Lakshadweep).

**Note 2: Opting for Quarterly Returns with Monthly Payment  Scheme- Timeline for GST filling via GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (Uttar Pradesh, Uttarakhand, Himachal Pradesh, Bihar, Punjab, Haryana, Rajasthan, Nagaland, Manipur, West Bengal, Tripura, Mizoram, Sikkim, Arunachal Pradesh, Assam,  Meghalaya, Jammu and Kashmir, Jharkhand, Odisha,  Chandigarh, Ladakh, Delhi)

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