Nexdigm

7 July 2023

Due date for the deposit of TDS/TCS for June 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.
Due date for deposit of TDS for April 2023 to June 2023 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.

GSTR-7 for the month of June 2023 to be filed by taxpayer liable to Tax Deducted at Source TDS.
GSTR-8 for the month of June 2023 to be filed by taxpayer liable to Tax Collected at Source TCS.

GSTR-1 to be filed by registered taxpayers for the month of June 2023 by all registered taxpayers not under the QRMP Sscheme.

GSTR-6 for June 2023 to be filed by Input Service Distributor (ISD).
GSTR-1 for the quarter of April 2023 to June 2023 to be filed by all registered taxpayers under the QRMP Scheme.
GSTR-5 for June 2023 to be filed by a non-resident foreign taxpayer.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA/194- IB/194M/194S for April 2023.
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June 2023.
Quarterly statement of TCS deposited for the quarter ending 30 June 2023.
Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June 2023.
Due 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 the month of June 2023.

GSTR-5A for June 2023 to be filed by a non-resident service provider of Online Database Access and Retrieval (OIDAR) services
GSTR-3B for June 2023 to be filed by all registered taxpayers, not under the QRMP Scheme.

GSTR-3B for the quarter of April 2023 to June 2023 to be filed by registered taxpayers under the QRMP Sscheme and having principal place of business in Category 1 states.

GSTR-3B for the quarter of April 2023 to June 2023 to be filed by registered taxpayers under the QRMP Scheme and having principal place of business in Category 2 states.

Quarterly TCS certificate in respect of tax collected by any person for the quarter ending 30 June 2023.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA/194-IB/194M/194S for 30 June 2023.

Quarterly statement of TDS deposited for the quarter ending 30 June 2023.
Return of income for the AY 2023-24 for all assessee other than:
- corporate-assessee or
- non-corporate assessee (whose books of account are required to be audited) or
- partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A applies or
- an assessee who is required to furnish a report under Section 92E.
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 30 June 2023.
Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is 31 July 2023).
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June 2023.
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June 2023.

Due date for the deposit of TDS/TCS 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 the production of an Income-tax Challan.

GSTR-7 for the month of July 2023 to be filed by the taxpayer liable for Tax Deducted at Source TDS.
GSTR-8 for the month of July 2023 to be filed by the 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 the month of July 2023 to be filed by ISD.
Uploading B2B invoices using Invoice Furnishing Facility under the QRMP scheme for July 2023 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for the month of July 2023 to be filed by non-resident Foreign taxpayer.