Direct Tax
Indirect Tax

7 November 2023

  • The due date for deposit of tax deducted/collected for October 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.

10 November 2023

  • GSTR-7 for October 2023 to be filed by taxpayers liable to Tax Deducted at Source (TDS).
  • GSTR-8 for October 2023 to be filed by taxpayers liable to Tax Collected at Source (TCS).

11 November 2023

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

13 November 2023

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

14 November 2023

  • The due date for issuing of TDS Certificate for tax deducted under Section 194-IA/Section 194IB/Section 194M/Section 194S in September 2023.

    Note: Applicable in case of a specified person as mentioned under Section 194S.

15 November 2023

  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 September 2023.
  • The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for October 2023 has been paid without the production of a Challan.
  • The due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for October 2023.

20 November 2023

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

25 November 2023

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

30 November 2023

  • The due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB/194M/194S in October 2023.

    Note: Applicable in case of specified person as mentioned under Section 194S.

  • Return of income for the assessment year 2023-24 in the case of an assessee if he/it is required to submit a report under Section 92E pertaining to international or specified domestic transaction(s).
  • Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23.
  • Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous year 2022-23 (Form No. 64).
  • Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders.
  • The due date to exercise option of safe harbor rules for international transaction by furnishing Form 3CEFA.
  • The due date to exercise option of safe harbor rules for specified domestic transaction by furnishing Form 3CEFB.
  • The due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.
  • Submit a copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for weighted deduction under Section 35(2AB) [if company has any international/specified domestic transaction].
  • 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 30 November 2023).
  • The due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit a return of income on 30 November 2023).
  • The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023-24 in the case of assessees referred to in clause (a) of Explanation 2 to Section 139(1).

    Note: The due date has been extended from 31 October 2023 to 30 November 2023 vide Circular no. 16/2023, dated 18 September 2023.

7 December 2023

  • The due date for deposit of Tax deducted/collected is 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 when tax is paid without production of an Income-tax Challan.

10 December 2023

  • GSTR-7 for November 2023 to be filed by taxpayers liable to TDS.
  • GSTR-8 for November 2023 to be filed by taxpayers liable to TCS.

11 December 2023

  • GSTR-1 for November 2023 by all registered taxpayers not under the QRMP Scheme.

13 December 2023

  • GSTR-6 for November 2023 to be filed by ISDs.
  • Uploading B2B invoices using Invoice Furnishing Facility (IFF) under the QRMP Scheme for 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.


Notes

Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

Tax Street October 2023