7 May 2023
- Due date for deposit of tax deducted/collected for April
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 when tax is paid
without the production of an Income tax Challan.
10 May 2023
- GSTR-7 for April 2023 to be filed by taxpayer liable
for TDS.
- GSTR-8 for April 2023 to be filed by taxpayer liable
for TCS.
11 May 2023
- GSTR-1 to be filed by registered taxpayers for April 2023
by all registered taxpayers, not under the QRMP scheme.
13 May 2023
- GSTR-6 for April 2023 to be filed by Input Service
Distributor (ISD).
- Uploading B2B invoices using Invoice Furnishing
Facility under QRMP scheme for April 2023 by
taxpayers with aggregate turnover of up to INR 50
million.
- GSTR-5 for April 2023 to be filed by a non-resident
foreign taxpayer.
15 May 2023
- Due date for issue of TDS Certificate for tax deducted
under Section 194-IA/194-IB/194M/194S for March
2023.
- Due date for furnishing of Form 24G by an office of the
government where TDS/TCS for April 2023 has been
paid without production of a Challan.
- Quarterly statement of TCS deposited for the quarter
ending 31 March 2023.
- Due 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 April 2023.
Note: Applicable in case of a specified person as
mentioned under Section 194S.
20 May 2023
- GSTR-5A for April 2023 to be filed by a non-resident
service provider of Online Database Access and
Retrieval (OIDAR) services.
- GSTR-3B for April 2023 to be filed by all registered
taxpayers, not under the QRMP scheme.
25 May 2023
- Payment of tax through GST PMT-06 by taxpayers under
the QRMP scheme for April 2023.
31 May 2023
- Quarterly statement of TDS deposited for the
quarter ending 31 March 2023.
- Return of tax deduction from contributions paid by
the trustees of an approved superannuation fund.
- Due date for furnishing of statement of financial
transaction (in Form No. 61A) as required to be
furnished under sub-section (1) of Section 285BA of
the Act with respect for FY 2022-23.
- Due date for e-filing of annual statement of
reportable accounts as required to be furnished
under Section 285BA(1)(k) (in Form No. 61B)
for calendar year 2022 by reporting financial
institutions.
- Application for allotment of PAN in case of a
non-individual resident person, which enters into a
financial transaction of INR 250,000 or more during
FY 2022-23 and hasn't been allotted any PAN.
- Application for allotment of PAN in case of a
person being managing director, director, partner,
trustee, author, founder, karta, chief executive
officer, principal officer or office bearer of the
person referred to in Rule 114(3)(v) or any person
competent to act on behalf of the person referred to
in Rule 114(3)(v) and who hasn't allotted any PAN.
- Application in Form 9A for exercising the option
available under Explanation to Section 11(1) to
apply income of previous year in the next year or in
future (if the taxpayer is required to submit return of
income on or before 31 July 2023).
- Statement in Form no. 10 to be furnished to
accumulate income for future application under
Section 10(21) or Section 11(1) (if the taxpayer is
required to submit return of income on or before 31
July 2023).
7 June 2023
- Due date for deposit of Tax deducted/collected for
the month of May 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.
10 June 2023
- GSTR-7 for May 2023 to be filed by the taxpayer
liable for Tax Deducted at Source (TDS).
- GSTR-8 for May 2023 to be filed by the taxpayer
liable for Tax Collected at Source (TCS).
11 June 2023
- GSTR-1 is to be filed by registered taxpayers for May
2023 by all registered taxpayers, not under the QRMP
scheme.
13 June 2023
- GSTR-6 for May 2023 to be filed by ISD
- Uploading B2B invoices using Invoice Furnishing
Facility under the QRMP scheme for May 2022 by
taxpayers with aggregate turnover of up to INR 50
million.
Notes
Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,
Chandigarh or Delhi