Nexdigm

7 December 2023

The due date for deposit of Tax deducted/collected for November 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 November 2023 to be filed by taxpayers liable to Tax Deducted at Source (TDS).
GSTR-8 for November 2023 to be filed by taxpayers liable to Tax Collected at Source (TCS).

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

GSTR-6 for November 2023 to be filed by Input Service Distributors (ISDs)
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of November 2023 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for November 2023 to be filed by Non- Resident Foreign Taxpayers.

The due date for furnishing of Form 24G by an office of the government where TDS/TCS for November 2023 has been paid without the production of a Challan.
The due date for third instalment of advance tax for the AY 2024-25.
The due date for issue of TDS Certificate for tax deducted under Section 194-IA/194-IB/194M/194S in October 2023.
Note: Applicable in case of specified person as mentioned under Section 194S.
The 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 November 2023.

GSTR-5A for November 2023 to be filed by Online Database Access and Retrieval (OIDAR) service providers.
GSTR-3B for November 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 November 2023.

The due date for furnishing of challan-cumstatement in respect of tax deducted under section 194-IB/194M/194-IA in November 2023.
The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in November 2023.
Note: Applicable in case of 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.

The due date filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before 31 December 2023).

The due date for deposit of Tax deducted/collected for December 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-6 for December 2023 to be filed by ISDs.
GSTR-1 for the quarter of October 2023 to December 2023 to be filed by all registered taxpayers under QRMP scheme.
GSTR-5 for December 2023 to be filed by Non- Resident Foreign Taxpayers.