Nexdigm

7 June 2023

The due date for deposit of tax deducted/collected for the month of May 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 Income Tax Challan.

GSTR-1 to be filed by registered taxpayers for May 2023 by all registered taxpayers not under the Quarterly Returns with Monthly Payment (QRMP) Scheme.

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

The due date for issue of Tax Deducted at Source (TDS) Certificate for tax deducted under Section 194-IA/194- IB/194M/194S for the month of April 2023.

The due date for furnishing of Form 24G by an office of the government where TDS/TCS for the month of May 2023 has been paid without the production of a challan.
Quarterly TDS Certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 2023.
First instalment of advance tax for the AY 2024-25.
Certificate of TDS to employees in respect of salary paid and tax deducted during FY 2022-23.
The due date for furnishing statement in Form No. 3BB by the stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of May 2023.
Furnishing of statement (in Form No 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23.

GSTR-5A for May 2023 to be filed by Non-Resident Online Database Access and Retrieval (OIDAR) Services providers.
GSTR-3B for May 2023 to be filed by all registered taxpayers not under the QRMP Scheme.

Payment of tax through GST PMT-06 by taxpayers under the QRMP Scheme for May 2023.

The due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under Section 9A in respect of its activities in FY 2022-23.

The due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA/194- IB/194M/194S in the month of May 2023.
Note: Applicable in case of a specified person as mentioned under Section 194S.
Return in respect of securities transaction tax for the FY 2022-23.
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposits in respect of the quarter ending 31 March 2023.
Statement to be furnished (in Form No 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23.
Report by an approved institution/public sector company under Section 35AC (4)/ (5) for the year ending 31 March 2023.
The due date for furnishing of statement of income distributed by the business trust to its unit holders during the FY 2022-23. This statement is required to be furnished to the unit holders in form No 64B.
Furnishing of Equalisation Levy statement for the FY 2022-23.
Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative.
Note: The deadline has been extended from 31 March 2023 to 30 June 2023, vide press release dated 28 March 2023.

The due date for the deposit of tax deducted/ collected for the month of 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 when tax is paid without the production of an Income-tax Challan.
The due date for deposit of TDS for the period April 2023 to June 2023 when the AO has permitted quarterly deposit of TDS under Section 192,194A,194D or 194H.

GSTR-1 for June 2023 to be filed by registered taxpayers, not under the QRMP Scheme.

GSTR-6 for June 2023 to be filed by ISD.
GSTR-1 for the quarter 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 Non-Resident Foreign taxpayer.