Table of Contents
Tax & Statutory Compliance Calendar for June 2023
|
S. No. |
Statue |
Purpose |
Compliance Details |
Compliance Period |
Due Date |
|
|
1 |
Income Tax |
Tax deduction at source / Tax collected at source Liability Deposit |
TimeLine date of depositing Tax deduction at source / Tax collected at source liabilities for the previous month. |
May-2023 |
7-Jun-23 |
|
|
2 |
Income Tax |
Tax deduction at source Certificate (Form 16) |
​Certificate of tax deducted at source to employees in respect of salary paid & tax deducted during FY 2022-23. |
Financial Year 2022-23 |
15-Jun-23 |
|
|
3 |
Income Tax |
Form 24G |
TimeLine date for furnishing of form 24G by an office of the government where Tax deduction at source / Tax collected at source for the month of May, 2023 has been paid without the production of a challan. |
May-2023 |
15-Jun-23 |
|
|
4 |
Income Tax |
Tax deduction at source Certificate |
Quarterly Tax deduction at source certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023.. |
Jan to March, 2023 |
15-Jun-23 |
|
|
5 |
Income Tax |
Tax deduction at source Certificate |
TimeLine date for issue of Tax deduction at source Tax deduction at source Certificate for tax deducted under sections 194-IA, 194M, 194-IB, and 194S in the month of April, 2023. Note: Applicable in the case of the specified person mentioned u/s 194S. |
April 2023 |
14-Jun-23 |
|
|
6 |
Income Tax |
Advance Tax |
​1st First installment of advance tax for FY 2023-24. |
Financial Year 2023-24 |
15-Jun-23 |
|
|
7 |
Income Tax |
Form No. 3BB |
​​TimeLine date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of May 2023. |
May-2023 |
15-Jun-23 |
|
|
8 |
Income Tax |
Form No. 64D |
​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23. |
FY 2022-23 |
15-Jun-23 |
|
|
9 |
Income Tax |
Form No. 3CEK |
​​TimeLine date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund u/s 9A in respect of its activities in the Fy 2022-23. |
Financial Year 2022-23 |
29-Jun-23 |
|
|
10 |
Income Tax |
Tax deduction at source Challan cum Statement |
TimeLine date for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-M, 194-IB, and 194S in the month of May, 2023. Note: Applicable in case of a specified person as mentioned u/s 194S. |
May-2023 |
30-Jun-23 |
|
|
11 |
Income Tax |
Securities transaction tax |
​Return in respect of securities transaction tax for the financial year 2022-23. |
Financial Year 2022-23 |
30-Jun-23 |
|
|
12 |
Income Tax |
Return of non-deduction of TDS |
​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023​. |
Jan to March, 2023 |
30-Jun-23 |
|
|
13 |
Income Tax |
Form No. 64C |
​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to unitholders in respect of income distributed during the previous year 2022-23. |
Financial Year 2022-23 |
30-Jun-23 |
|
|
14 |
Income Tax |
Report u/s Section 35AC(4)/(5) |
​​Report by an approved public sector company/ institution u/s 35AC(4)/(5) for the year ending March 31, 2023. |
Financial Year 2022-23 |
30-Jun-23 |
|
|
15 |
Income Tax |
Form No. 64B |
​TimeLine date for furnishing of statement of income distributed by business trust to its unit holders during the Fy 2022-23. This statement is required to be furnished to the unit holders in form No. 64B. |
Financial Year 2022-23 |
30-Jun-23 |
|
|
16 |
Income Tax |
Equalisation Levy statement |
​Furnishing of Equalisation Levy statement for the Fy 2022-23. |
Financial Year 2022-23 |
30-Jun-23 |
|
|
17 |
Goods and Services Tax |
Invoice Furnishing Facility (IFF) |
Invoice Furnishing Facility of a 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 . |
May-2023 |
13-Jun-23 |
|
|
18 |
Goods and Services Tax |
GSTR-8- Tax collected at source return under GST |
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct Tax collected at source under GST. |
May-2023 |
10-Jun-23 |
|
|
19 |
Goods and Services Tax |
GSTR-7- Tax deduction at source return under GST |
GSTR 7 is a return to be filed by the persons who is required to deduct Tax deduction at source under GST. |
May-2023 |
10-Jun-23 |
|
|
20 |
Goods and Services Tax |
GSTR-1 |
1. Goods and Services Tax Filing of returns by a registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year. |
May-2023 |
11-Jun-23 |
|
|
21 |
Goods and Services Tax |
GSTR -3B |
1. Goods and Services Tax Filing of returns by a registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year. |
May-2023 |
20-Jun-23 |
|
|
22 |
Goods and Services Tax |
GSTR -6 |
TimeLine Date for filing return by Input Service Distributors. |
May-2023 |
13-Jun-23 |
|
|
23 |
Goods and Services Tax |
GSTR -5A |
GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
May-2023 |
20-Jun-23 |
|
|
24 |
Goods and Services Tax |
GSTR -5 |
GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
May-2023 |
20-Jun-23 |
|
|
25 |
Goods and Services Tax |
Due date of Payment of Tax |
TimeLine date of payment of Goods and Services Tax liability by the registered person whose aggregate turnover was less than Rs 5 Crores during preceeding year and who has opted for quarterly filing of return. |
May-2023 |
25-Jun-23 |
|
|
26 |
Labour Law |
Providend Fund / ESI |
TimeLine Date for payment of Provident fund and ESI contribution for the previous month. |
May-2023 |
15-Jun-23 |
|
|
27 |
Company Law |
DPT-3 |
DPT 3 is a return of deposits filed to furnish information about deposits and/or outstanding receipts of loans or money other than deposits. |
Financial Year 2022-23 |
30-Jun-23 |
|
