Due date for deposit of tax deducted/collected for December
2022. However, all the 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.
Due date for deposit of TDS for the period October 2022 to
December 2022 when AO has permitted quarterly deposit of
TDS under 192, 194A, 194D or 194H.
10 January 2023
GSTR-7 for December 2022 to be filed by the
taxpayer liable for Tax Deducted at Source
(TDS).
GSTR-8 for the month of December 2022 to be
filed by the taxpayer liable for Tax Collected at
Source (TCS).
11 January 2023
GSTR-1 to be filed by registered taxpayers for
December 2022 by all registered taxpayers not
under the QRMP scheme.
13 January 2023
GSTR-6 for December 2022 to be filed by the
Input Service Distributor (ISD).
GSTR-1 for the quarter of October 2022 to
December 2022 to be filed by all registered
taxpayers under the QRMP scheme.
14 January 2023
Due date for issue of TDS Certificate for tax deducted under
Section 194-IA in November 2022.
Due date for issue of TDS Certificate for tax deducted under
Section 194-IB in November 2022.
Due date for issue of TDS Certificate for tax deducted under
Section 194M in November 2022.
15 January 2023
Due date for furnishing of Form 24G by an office of the
government where TDS/TCS for December 2022 has been
paid without the production of a challan.
Quarterly statement of TCS for the quarter ending 31
December 2022.
Quarterly statement in respect of foreign remittances (to be
furnished by authorized dealers) in Form No. 15CC for the
quarter ending December 2022.
Due date for furnishing of Form 15G/15H declarations
received during the quarter ending December 2022.
20 January 2023
GSTR-5 for December 2022 to be filed by nonresident
foreign taxpayers.
GSTR-5A for December 2022 to be filed by a
non-resident service provider of Online Database
Access and Retrieval (OIDAR) services.
GSTR-3B for December 2022 to be filed by
all registered taxpayers not under the QRMP
scheme.
22 January 2023
GSTR-3B for the quarter of October 2022
to December 2022 to be filed by registered
taxpayers under the QRMP scheme and having
principal place of business in Category 1 states.
24 January 2023
GSTR-3B for the quarter of October 2022
to December 2022 to be filed by registered
taxpayers under the QRMP scheme and having
principal place of business in Category 2 states.
30 January 2023
Quarterly TCS certificate in respect of the quarter ending
31 December 2022.
Due date for furnishing of challan-cum-statement in respect
of tax deducted under Section 194-IA in December 2022.
Due date for furnishing of challan-cum-statement in respect
of tax deducted under Section 194-IB in December 2022.
Due date for furnishing of challan-cum-statement in respect
of tax deducted under Section 194M in December 2022.
31 January 2023
Quarterly statement of TDS for the quarter ending 31
December 2022.
Quarterly return of non-deduction at source by a banking
company from interest on time deposit in respect of the
quarter ending 31 December 2022.
Intimation under Section 286(1) in Form No. 3CEAC by a
resident constituent entity of an international group whose
parent is a non-resident.
7 February 2023
Due date for deposit of tax deducted/collected for
the month of January 2023. However, all the 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 February 2023
GSTR-7 for January 2023 to be filed by taxpayers liable for
TDS.
GSTR-8 for January 2023 to be filed by taxpayers liable for
TCS.
11 February 2023
GSTR-1 to be filed by registered taxpayers for the month of
January 2023 by all registered taxpayers, not under the QRMP
scheme.
13 February 2023
GSTR-6 for January 2023 to be filed by ISD.
Uploading B2B invoices using Invoice Furnishing Facility
under QRMP scheme for January 2023 by taxpayers with
aggregate turnover of up to INR 50 million.