Taxation & Statutory Compliance Calendar for July 2023

S. No.

Under Law

Purpose of compliance

Period of Compliance

TimeLine Date

Details of Compliance

1

Income Tax

Tax Collected at Source or Tax deducted at Source Liability Deposit

June-23

7-July-23

TimeLine date of depositing Tax Collected at Source or Tax deducted at Source liabilities for last month.

2

Income Tax

Tax deducted at Source Deposit

April - June, 2023

7-July-23

​Due date for deposit of Tax deducted at Source for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of Tax deducted at Source U/s 192, 194A, 194D or 194H.

3

Income Tax

Tax deducted at Source Certificate

May-23

15- July -23

TimeLine date for issue of - Tax deducted at Source Certificate for tax deducted u/s 194-IA, 194M, 194-IB & 194S in the month of May, 2023.

Note: Applicable in case of specified person mentioned u/s 194S.

4

Income Tax

Income tax Form No. 15CC

June-23

15- July -23

​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Income tax Form No. 15CC for the quarter ending June, 2023.

5

Income Tax

Upload Details of Income tax Form 15G/15H

April - June, 2023

15- July -23

​Upload the declarations received from recipients in Income tax Form No. 15G/15H during the quarter ending June, 2023.

6

Income Tax

Income tax Form No. 3BB

June-23

15- July-23

​TimeLine date for furnishing statement in Income tax 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 June, 2023.

7

Income Tax

Tax deducted at Source Challan cum Statement

June-23

30- July -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 June, 2023.

Note: Applicable in case of specified person as mentioned under section 194S.

8

Income Tax

ITR

Financial Year 2022-23

31- July -23

​​ITR for the AY 2023-24 for all assessee other than

(a) corporate-assessee or

(b) non-corporate assessee (whose books of account are required to be audited) or

(c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or

(d) an assessee who is required to furnish a report u/s 92E.

9

Income Tax

Non-deduction of Tax deducted at Source by banking Company

April - June, 2023

31- July -23

​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023.

10

Income Tax

Statement under Rule 5D/5E/5F

Financial Year 2022-23

31- July -23

​Statement by scientific research association, university, college, or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2023)​.

11

Income Tax

Income Tax Form 10BBB

April - June, 2023

31- July -23

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023​.

12

Income Tax

Income Tax Form II

April - June, 2023

31- July -23

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023.

13

Income Tax

Tax Collected at Source Deposit

April - June, 2023

30- September -23

​Quarterly statement of TCS deposited for the quarter ending 30 June, 2023​.

Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023​.

14

Income Tax

Tax deducted at Source Deposit

April - June, 2023

30- September -23

Quarterly statement of Tax deducted at Source deposited for the quarter ending June 30, 2023.

Note: The TimeLine date of furnishing Tax deducted at Source statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023.

15

Income Tax

Tax Collected at Source Certificate

April - June, 2023

15- October -23

​Quarterly Tax Collected at Source certificate in respect of tax collected by any person for the quarter ending June 30, 2023.
Note: Due to extension of due date of Tax Collected at Source statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing Tax Collected at Source certificate shall be October 15, 2023.

16

Goods and Services tax

GSTR-7- Tax deducted at Source return under GST

June-2023

10- July -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.

17

GST

GSTR-8- Tax Collected at Source return under GST

June-2023

10- July -23

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct Tax Collected at Source under GST.

18

Goods and Services tax

GSTR-1

June-2023

11- July -23

• GST Filing of returns by registered person with aggregate turnover exceeding RS. 5 Crores during Last year.
• Registered person, with aggregate turnover of less then Rs. 5 Crs during Last year, opted for monthly filing of return under Quarterly Returns with Monthly Payment.

19

GST

GSTR-1-QRMP

April - June, 2023

13- July -23

GSTR-1 of registered person with turnover less than RS. 5 Crores during the Last year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment.

20

Goods and Services tax

GSTR -6

Jun-23

13- July -23

TimeLine date for filing return by Input Service Distributors.

21

GST

GST CMP-08

April - June, 2023

18- July -23

Goods and Services tax Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy.

22

Goods and Services tax

GSTR - 3B

June-2023

20- July -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 than Rs. 5 Cr during Last year, opted for monthly filing of return under Quarterly Returns with Monthly Payment.

23

GST

GSTR -5

June-2023

20- July -23

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

24

Goods and Services tax

GSTR -5A

June-2023

20- July -23

GSTR-5A to be filed by

Online Information Data Base Access and Retrieval Services

Service Providers for the Last month.

25

GST

GSTR - 3B

April - June, 2023

22- July -23

GSTR-3B of registered person with turnover less than RS. 5 Crores during Last year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment .

26

Goods and Services tax

GSTR - 3B

April - June, 2023

24- July -23

GSTR-3B of registered person with turnover less than RS. 5 Cr during Last year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment.

27

Labour Law

Providend Fund / ESI

June-23

15- July -23

TimeLine date for payment of Provident fund and ESI contribution for the previous month.