Nexdigm

7 August 2023

The due date for deposit of tax deducted/collected for the month of July 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 Incometax Challan.

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

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

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

The due date for furnishing of Form 24G by an office of the government where TDS/TCS for July 2023 has been paid without the production of a challan.
The 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 July 2023.
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 June 2023.
Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28 June 2023, the revised due date for furnishing TDS certificate shall be 15 October 2023.

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

The due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194IA/194IB/194M/194S for July 2023.
Note: Applicable in case of a specified person as mentioned under Section 194S
.

Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of the previous year in the next year or in future (if the assessee is required to submit a return of income on 31 October 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 assessee is required to submit a return of income on 31 October 2023).

The due date for deposit of Tax deducted/collected for August 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 Incometax Challan.

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

GSTR-6 for August 2023 to be filed by ISD.
Uploading B2B invoices using Invoice Furnishing Facility under QRMP Scheme for August 2023 by taxpayers with aggregate turnover of up to INR 50 million
GSTR-5 for August 2023 to be filed by Non-Resident Foreign taxpayer.