Compliance Calander for the month of July, 2023 contains the compliance requirements under Income Tax Act, 1961, Goods & Service Tax (GST) Act, 2017, Companies Act 2013, Employees’ State Insurance Act, 1948, The Employees’ Provident Funds Scheme, 1952. The Compliance requirement includes Payment of TDS, Issuance of Form 16 & Form 16A, Filing of GST Return in Form GSTR3B, GSTR1, Filing of Quaterly TDS Return, Income tax Return, Monthly Payment of EPF & ESIC.
Income Tax Compliances
| Dates | Forms | Compliances |
| 07 July 2023 | Deposit Tax Deducted/Collected | Due date for deposit of Tax deducted/collected for the month of June, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
| 07 July 2023 | Quarterly Deposit of TDS | Due date for deposit of TDS for the period April 2023 to June 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 15 July 2023 | TDS Certificate | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194-M & 194-S in the month of June, 2023 |
| 15 July 2023 | Form No. 15CC | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2023 |
| 15 July 2023 | TDS Certificate | Quarterly statement of TCS deposited for the quarter ending June 30, 2023 |
| 15 July 2023 | Form No. 15G/15H | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023 |
| 15 July 2023 | Form-3BB | Due date for furnishing statement in 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 |
| 30 July 2023 | Quarterly TSC Certificate | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023 |
| 30 July 2023 | TDS Challan -Cum-Statement | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB,194-M & 194-S in the month of June, 2023 |
| 31 July 2023 | Quarterly statement of TDS | Quarterly statement of TDS deposited for the quarter ending June 30, 2023 |
| 31 July 2023 | Income Tax Return | Return of income for the assessment year 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 under section 92E. |
| 31 July 2023 | Quarterly return | 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. |
| 31 July 2023 | Return of Income | 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) |
| 31 July 2023 | Form No. 10BBB | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023 |
| 31 July 2023 | Intimation Form II | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023 |
PF/ESI Compliances
| Dates | Forms | Compliances |
| 15 July 2023 | PF Challan | EPFO Return Payment |
| 15 July 2023 | ESI Challan | ESI Return Payment |
GST Compliances
| Dates | Forms | Compliances |
| 10 July 2023 | GSTR-8 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS |
| 10 July 2023 | GSTR-7 | GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST |
| 11 July 2023 | GSTR-1 | GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year or any registered person have opted to file monthly return. |
| 13 July 2023 | GSTR-1 IFF (Quarterly) | Details of B2B Supply of a registered person with turnover upto INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. |
| 13 July 2023 | GSTR-6 | Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributors (ISD). |
| 20 July 2023 | GSTR-3B | GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year |
| 22 July 2023 | GSTR-3B | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category X states or UTs. |
| 13 July 2023 | GSTR-5 | Summary of outward taxable supplies and tax payable by a non-resident taxable person. |
| 18 July 2023 | CMP-08 | Quarterly challan-cum-statement to be furnished by composition taxpayers. |
| 20 July 2023 | GSTR-5A | Summary of outward taxable supplies and tax payable by a person supplying OIDAR services. |
| 24 July 2023 | GSTR-3B | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the ORMP scheme and registered in category Y states or UTs |
| 28 July 2023 | GSTR-11 | Statement of inward supplies received by persons having Unique Identification Number (UIN) |
Company Law Compliances
| Dates | Forms | Compliance |
| 15 July 2023 | FLA | Annual Return to RBI |
Disclaimer: All information expressed herein are compiled by Taxmaazra team. The above information is solely to provide knowledge. We are hereby not liable for any loss or inconvenience caused because of reliance on such information. We accept no legal accountability or any other liability by or on behalf of any errors or omissions on this content.
