Table of Contents
Statutory & Tax Compliance Calendar for December 2023
|
S. No. |
Statue |
Purpose |
Compliance Period |
Due Date |
Compliance Details |
|
1. |
Goods and Services Tax |
GSTR-7- Tax Deducted at Source Return under Goods and Services Tax |
Nov-23 |
10-Dec-23 |
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. |
|
2. |
Goods and Services Tax |
GSTR-8- Tax collected at source Return under Goods and Services Tax |
Nov-23 |
10-Dec-23 |
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 law. |
|
3. |
Goods and Services Tax |
GSTR-1 |
November -2023 |
11-Dec-23 |
1. Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding RS. 5 Cr. during Last year. |
|
4. |
Goods and Services Tax |
GSTR - 3B |
November -2023 |
20-Dec-23 |
1. Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding RS. 5 Cr. during Last year. |
|
5. |
Goods and Services Tax |
GSTR -5 |
November -2023 |
20-Dec-23 |
GSTR-5 to be filed by Non-REmployees’ State Insurance dent Taxable Person for the Last month. |
|
6. |
Goods and Services Tax |
GSTR -5A |
November -2023 |
20-Dec-23 |
GSTR-5A to be filed by OIDAR Service Providers for the Last month. |
|
7. |
Goods and Services Tax |
Timeline Dateof Payment of Tax |
November -2023 |
25-Dec-23 |
Timeline Dateof payment of Goods and Services Tax 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. |
|
8. |
Goods and Services Tax |
GSTR -9 |
Financial Year 2022-23 |
31-Dec-23 |
GSTR-9 is annual return required to be filed by every person whose aggregate turnover was more than RS. 2 Cr. during Last year. |
|
9. |
Goods and Services Tax |
GSTR -9C |
Financial Year 2022-23 |
31-Dec-23 |
GSTR-9C is reconciliation statement required to be filed by every person whose aggregate turnover was more than RS. 5 Cr. during Last year. |
|
10. |
Goods and Services Tax |
Invoice Furnishing Facility |
November -2023 |
13-Dec-23 |
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 Return Filing and Monthly Payment of Taxes (QRMP) scheme |
|
11. |
Goods and Services Tax |
GSTR -6 |
November -2023 |
13-Dec-23 |
Timeline Date for filing return by Input Service Distributors. |
|
12. |
Income Tax |
TAX DEDUCTED AT SOURCE Challan cum Statement |
November -2023 |
30-Dec-23 |
Timeline Date 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 November, 2023. Note: Applicable in case of specified person as mentioned U/s 194S |
|
13. |
Income Tax |
Form No. 3CEAD |
Financial Year 2022-23 |
30-Dec-23 |
​​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) by a constituent entity, rEmployees’ State Insurance dent in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report U/s 286(2) or the parent entity is rEmployees’ State Insurance dent of a country with which India does not have an agreement for exchange of the report etc. |
|
14. |
Income Tax |
Income Tax Return |
Financial Year 2022-23 |
31-Dec-23 |
​​​​Filing of belated/revised return of income for the AY2023-24 for all assessee (provided assessment has not been completed before December 31, 2023). |
|
15. |
Income Tax |
Form 24G |
November -2023 |
15-Dec-23 |
​Timeline Date for furnishing of Form 24G by an office of the Government where Tax Deducted At Source/ Tax collected at source for the month of Nov, 2023 has been paid without the production of a challan. |
|
16. |
Income Tax |
Advance Tax |
Financial Year 2023-24 |
15-Dec-23 |
​Third instalment of advance tax for the AY 2024-25​. |
|
17. |
Income Tax |
Tax Deducted At Source Certificate |
October -2023 |
15-Dec-23 |
Timeline Date for issue of Tax Deducted At Source Certificate for tax deducted U/s 194-IA, 194-IB, 194M and 194S in the month of October, 2023. Note: Applicable in case of specified person mentioned U/s 194S |
|
18. |
Income Tax |
Form No. 3BB |
November -2023 |
15-Dec-23 |
​Timeline 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 Nov, 2023 |
|
19. |
Income Tax |
Tax Deducted at Source/ Tax collected at source Liability Deposit |
Nov-23 |
7-Dec-23 |
Timeline Date of depositing Tax Deducted At Source/ Tax collected at source liabilities under Income Tax Act, 1961 for Last month. |
|
20. |
Labour Law |
PF / Employees’ State Insurance |
November -2023 |
15-Dec-23 |
Timeline Date for payment of PF and Employees' State Insurance contribution for the Last month. |
*Note 1: Opting for Quarterly Return Filing and Monthly Payment of Taxes scheme- Timeline Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State A Group (Maharashtra, Kerala, Madhya Pradesh, Gujarat, Tamil Nadu, Puducherry, Chhattisgarh, Andaman, Telangana, Andhra Pradesh, Karnataka, Goa, Daman & Diu, and Dadra & Nagar Haveli, and the Nicobar Islands, Lakshadweep).
**Note 2: Opting for Quarterly Return Filing and Monthly Payment of Taxes Scheme - Timeline Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State B Group (Himachal Pradesh, Arunachal Pradesh, Delhi Jammu and Kashmir, Ladakh, Meghalaya, Assam, Nagaland, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Manipur, Mizoram, Bihar, Sikkim, Tripura, West Bengal, Jharkhand, Odisha, Chandigarh).
