Nexdigm

7 January 2024

The due date for deposit of tax deducted [except under Section 194-IA, Section 194-IB, Section 194M, or Section 194S (by specified person)] or collected for December 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.
The due date for deposit of TDS for the period October 2023 to December 2023 when AO has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H.

GSTR-7 for December 2023 to be filed by taxpayers liable to Tax Deducted at Source (TDS).
GSTR-8 for December 2023 to be filed by taxpayers liable to Tax Collected at Source (TCS).

GSTR-1 to be filed for December 2023 by all registered taxpayers, not under the QRMP scheme.

GSTR-6 for December 2023 to be filed by Input Service Distributors (ISDs).
GSTR-1 for the quarter of October 2023 to December 2023 to be filed by all taxpayers under the QRMP scheme.
GSTR-5 for December 2023 to be filed by Non- Resident Foreign taxpayers.

The due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB, 194M and 194S in the month of November 2023.
Note: Applicable in case of specified person as mentioned under Section 194S.

The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for December 2023 has been paid without the production of a challan.
Quarterly statement of TCS for the quarter ending 31 December 2023.
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December 2023.
The due date for furnishing of Form 15G/15H declarations received during the quarter ending December 2023.
Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending 31 December 2023.

GSTR-5A for December 2023 to be filed by foreign suppliers of Online Database Access and Retrieval (OIDAR) and Online Money Gaming services.
GSTR-3B for December 2023 to be filed by all taxpayers not under QRMP scheme.

GSTR-3B for the quarter of October 2023 to December 2023 to be filed by taxpayers under the QRMP scheme and having principal place of business in Category 1 States.

GSTR-3B for the quarter of October 2023 to December 2023 to be filed by taxpayers under the QRMP scheme and having principal place of business in Category 2 States.

Quarterly TCS certificate in respect of quarter ending 31 December 2023.
The due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA /194-IB/194M and 194S in December 2023.
Note: Applicable in case of a specified person as mentioned under section 194S.
The due date for furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is 1 January 2022 to 31 December 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under Section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

Quarterly statement of TDS for the quarter ending 31 December 2023.
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 31 December 2023.
Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company for AY 2021-22.
Intimation by Sovereign Wealth Fund in respect of investment made in India for the quarter ending December 2023.
Intimation by a pension fund in respect of investment made in India for the quarter ending 31 December 2023.

The due date for the deposit of tax deducted/ collected for January 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 production of an Income-tax Challan.

GSTR-6 for January 2024 to be filed by ISDs.
Uploading B2B invoices using an Invoice Furnishing Facility (IFF) under the QRMP scheme for January 2024 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for January 2024 to be filed by Non-Resident Foreign taxpayers.