Table of Contents

Tax & Statutory Compliance Calendar for January 2023
S. No. |
Statue |
Purpose |
Compliance Period |
Timeline Date |
Compliance Details |
1 |
Under Goods and Services Tax |
GSTR-1- Quarterly Returns with Monthly Payment |
October -December, 2022 |
13- January 2023 |
GSTR-1 of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment . |
2 |
Under Goods and Services Tax |
GSTR-8- Tax collected at source return under GST |
Dec-2022 |
10-January-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. |
3 |
Under Goods and Services Tax |
GSTR-7- Tax Deducted at Source return under GST |
Dec-2022 |
10- January 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. |
4 |
Under Goods and Services Tax |
GSTR -6 |
Dec-2022 |
13- January 2023 |
Timeline Date for filing return by Input Service Distributors. |
5 |
Under Goods and Services Tax |
GSTR-1 |
Dec-2022 |
11- January 2023 |
"1. Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding Rs.5 Crores during the preceding year. |
6 |
Under Goods and Services Tax |
Goods and Services Tax CMP-08 |
October -December, 2022 |
18- January 2023 |
Form Goods and Services Tax CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
7 |
Under Goods and Services Tax |
GSTR -5 |
Dec-2022 |
20- January 2023 |
GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month. |
8 |
Under Goods and Services Tax |
GSTR -5A |
Dec-2022 |
20- January 2023 |
GSTR-5A is to be filed by Online Information Database Access and Retrieval services Service Providers for the previous month. |
9 |
Under Goods and Services Tax |
GSTR-3B |
October -December, 2022 |
24- January 2023 |
"GSTR-3B 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. **Note 2 |
10 |
Under Goods and Services Tax |
GSTR - 3B |
Dec-2022 |
20- January 2023 |
"1. Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year. |
11 |
Labour Law |
Provident Fund / Employees' State Insurance Scheme of India |
Dec-2022 |
15- January 2023 |
Timeline Date for payment of Provident fund and Employees' State Insurance Scheme of India contribution for the previous month. |
12 |
Under Goods and Services Tax |
GSTR-3B |
October -December 2022 |
22- January 2023 |
"GSTR-3B 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, *Note 1 |
13 |
Under Income Tax |
Tax collected at source Certificate |
October -December, 2022 |
30- January 2023 |
ââQuarterly Tax collected at source certificate in respect of the quarter ending Dec 31, 2022. |
14 |
Under Income Tax |
Tax deducted at source Challan cum Statement |
Dec-2022 |
30- January 2023 |
Timeline date for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-M, in the month of Dec 2022. |
15 |
Under Income Tax |
Tax deducted at source Return |
October -December 2022 |
31- January 2023 |
ââQuarterly statement of Tax deducted at source for the quarter ending Dec 31, 2022. |
16 |
Under Income Tax |
Quarterly return of non-deduction at source by a banking company |
October -December, 2022 |
31- January 2023 |
âQuarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec 31, 2022. |
17 |
Under Income Tax |
Income Tax Form No. 3CEAC |
|
31- January 2023 |
Intimation u/s 286(1) in Income Tax Form No. 3CEAC, by a resident constituent entity of an international group whose parent is a non-resident. |
18 |
Income Tax |
Tax deducted at source / Tax collected at source Liability Deposit |
Dec-2022 |
7- January 2023 |
Timeline date of depositing Tax deducted at source/ Tax collected at source liabilities under the Income Tax Act, 1961 for the previous month. |
19 |
Income Tax |
Tax deducted at source Liability Deposit |
October -December, 2022 |
7- January 2023 |
Timeline date for deposit of Tax deducted at source for the period October 2022 to Dec 2022 when the Assessing Officer has permitted quarterly deposit of Tax deducted at source U/s 192, or section 194H, section 194A. or section 194D. |
20 |
Income Tax |
Tax deducted at source Certificate |
Nov-2022 |
14- January 2023 |
Timeline date for issue of the Tax deducted at source Certificate for tax deducted U/s 194-IA, 194M and 194-IBin the month of Nov 2022. |
21 |
Income Tax |
Income Tax Form 24G |
Dec-2022 |
15- January 2023 |
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 Dec 2022 has been paid without the production of a challan. |
22 |
Income Tax |
Tax collected at source Return |
October -December, 2022 |
15- January 2023 |
âQuarterly statement of Tax collected at source for the quarter ending Dec 31, 2022. |
23 |
Income Tax |
Income Tax Form No. 15CC |
October -December, 2022 |
15- January 2023 |
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending Dec 2022. |
24 |
Income Tax |
Income Tax Form No. 15G/H |
October -December, 2022 |
15- January 2023 |
Timeline date for furnishing of Form 15G/15H declarations received during the quarter ending Dec 2022. |
*Note 1: Opting for Quarterly Returns with Monthly Payment Scheme- Timeline Date for filling GSTR - 3B with Annual Turnover up to Rs. 5 Crore in State A Group (Chhattisgarh, Maharashtra, Karnataka, Madhya Pradesh, Gujarat, Goa, Kerala, Tamil Nadu, Daman & Diu, Telangana, Andhra Pradesh and Dadra & Nagar Haveli, Puducherry, Andaman, and Nicobar Islands, Lakshadweep).
**Note 2: Opting for Quarterly Returns with Monthly Payment Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to Rs. 5 Crore in State B Group (Uttarakhand, Haryana, Himachal Pradesh, Punjab, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Mizoram, Tripura, Arunachal Pradesh, Nagaland, Manipur, Meghalaya, Jharkhand, Odisha, Assam, West Bengal, jammu & Kashmir, Chandigarh, Ladakh, Delhi