COMPANY LAW Statutory & Tax Compliance Calendar for December 2023

Statutory & Tax Compliance Calendar for December 2023

Statutory & Tax Compliance Calendar for December 2023

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.
2. Registered person, with aggregate turnover of less then RS. 5 Cr. during Last year, opted for monthly filing of return under Quarterly Return Filing and Monthly Payment of Taxes scheme

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.
2. Registered person, with aggregate turnover of less then RS. 5 Cr. during Last year, opted for monthly filing of return under Quarterly Return Filing and Monthly Payment of Taxes Scheme.

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).

Statutory due date compliance claender for april 2024

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