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.
2. GST Registered person, with Total turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment"

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.
2. GST 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."

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

​​Quarterly 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

​​Quarterly 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

​Quarterly 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

​Quarterly 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.