Tax & Statutory Compliance Calendar for February 2023

S. No.

Statue

Objective of compliance

Period of Compliance

Timeline

Particular of Compliance

1

Labour Law

PF / Employees' State Insurance Scheme

January 2023

15- February -2023

Timeline for payment of Provident fund and Employees' State Insurance Scheme contribution for the previous month.

2

Goods and Services Tax

GSTR-7- Tax deducted at source return under Goods and Services Tax

January 2023

10- February-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

Invoice Filling Facility

January 2023

13- February -2023

Invoice Filling Facility of registered person with turnover less than Rs. 5 Crores during the preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment .

4

Goods and Services Tax

GSTR-1

January 2023

11- February -2023

"1. Goods and Services Tax Filing of returns by a registered person with aggregate turnover exceeding Rs. 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less then Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment."

5

Goods and Services Tax

GSTR -5A

January 2023

20- February -2023

GSTR-5A is to be filed by Online Information Database Access and Retrieval services Providers for the previous month.

6

Goods and Services Tax

GSTR -6

January 2023

13- February -2023

Timeline for filing return by Input Service Distributors.

7

Goods and Services Tax

GSTR-8- Tax collection at source return under Goods and Services Tax

January 2023

10- February -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.

8

Goods and Services Tax

GSTR -5

January 2023

20- February -2023

GSTR-5 is to be filed by Non-Resident Taxable Person for the previous month.

11

Goods and Services Tax

GSTR - 3B

January 2023

20- February -2023

"1. Goods and Services Tax Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment."

12

Goods and Services Tax

Timeline of Payment of Tax

January 2023

25- February -2023

Timeline of payment of Goods and Services Tax liability by the registered person whose aggregate turnover was less than Rs. 5 Crores during the preceding year and who has opted for quarterly filing of return.

13

Income Tax

Tax deducted at source Certificate

January 2023

14- February -2023

Timeline for issue of Tax deducted at source Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of December 2022.

14

Income Tax

Tax deducted at source Certificate

Oct-Dec, 2022

15- February -2023

​Quarterly Tax deducted at source certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022.

15

Income Tax

Form 24G

January 2023

15- February -2023

​Timeline for Filling of Form 24G by an office of the Govt where Tax deducted at source/ Tax collection at source for the month of January 2023 has been paid without the production of a challan.

16

Income Tax

Tax deducted at source / Tax collection at source Liability Deposit

January 2023

7- February -23

Timeline of depositing Tax deducted at source / Tax collection at source liabilities under Income Tax Act, 1961 for the previous month.