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.