Nexdigm

2 March 2023

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M in January 2023.

Due date for deposit of Tax deducted/collected for February 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 the production of an Income-tax Challan.

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

GSTR-1 to be filed by registered taxpayers of February 2023 by all registered taxpayers not under the QRMP scheme.

GSTR-6 for February 2023 to be filed by Input Service Distributor (ISD).
Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for February 2023 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for February 2023 to be filed by Non-Resident Foreign Taxpayer.

Fourth installment of advance tax for the assessment year 2023-24.
Due date for payment of the whole amount of advance tax in respect of AY 2023-24 for assessee covered under presumptive scheme of Section 44AD/44ADA.
Due date for furnishing of Form 24G by a government office where TDS/TCS for February 2023 has been paid without the production of a Challan.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M in the month of January 2023.

GSTR-5A of February 2023 to be filed by Non- Resident service provider of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B of February 2023 to be filed by all registered taxpayers not under QRMP scheme.

Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for February 2023.

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB, Section 194M in February 2023.

Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.
Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is 1 April 2021 to 31 March 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.
Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2021-22, to claim foreign tax credit [if return of income has been furnished within the time specified under Section 139(1) or Section 139(4)

Due date for deposit of tax deducted by an office of the government for March, 2023. However, all sum deducted 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.

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

GSTR-6 for March 2023 to be filed by ISD.
GSTR-1 for the quarter of January 2023 to March 2023 to be filed by all registered taxpayers under QRMP scheme.