Direct Tax
Indirect Tax

7 October 2023

  • The due date for deposit of tax deducted/collected for September 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 July 2023 to September 2023 when the Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.

10 October 2023

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

11 October 2023

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

13 October 2023

  • GSTR-6 for September 2023 to be filed by Input Service Distributors (ISDs).
  • GSTR-1 for the quarter of July 2023 to September 2023 to be filed by all taxpayers under the QRMP Scheme.
  • GSTR-5 for September 2023 to be filed by non-resident foreign taxpayers.

15 October 2023

  • The due date for furnishing of Form 24G by an office of the government where TDS/TCS for September 2023 has been paid without the production of a Challan.
  • The due date for issue of the TDS Certificate for tax deducted under Section 194-IB/Section 194-IA/Section 194M/Section 194S in August 2023

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

  • Quarterly statement of TCS deposited for the quarter ending 30 September 2023.
  • Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September 2023.
  • 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 September 2023.
  • Quarterly TCS certificate in respect of tax collected by any person for the quarter ending 30 June 2023

    Note: Due to the extension of the due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be 15 October 2023.

  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 June 2023.

    Note: Due to the extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be 15 October 2023.

20 October 2023

  • GSTR-5A for September 2023 to be filed by nonresident suppliers of Online Database Access and Retrieval (OIDAR) services.
  • GSTR-3B for September 2023 to be filed by all taxpayers not under the QRMP Scheme.

22 October 2023

  • GSTR-3B for the quarter of July 2023 to September 2023 to be filed by taxpayers under the QRMP Scheme and having principal place of business in Category 1 States.

24 October 2023

  • GSTR-3B for the quarter of July 2023 to September 2023 to be filed by taxpayers under the QRMP Scheme and have principal place of business in Category 2 States.

30 October 2023

  • The due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA/194M/194-IB/194S in September 2023.

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

  • Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending 30 September 2023.

31 October 2023

  • Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23.
  • Quarterly statement of TDS deposited for the quarter ending September 2023.
  • The due date for furnishing of Annual audited accounts for each approved programmes under Section 35(2AA).
  • Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 2023.
  • Copies of the declaration received in Form No. 60 from 1 April 2023 to 30 September 2023 to the concerned Director/Joint Director.
  • The due date for filing of return of income for the assessment year 2023-24 if the taxpayer (not having any international or specified domestic transaction) is (a) corporate-taxpayer or (b) non-corporate taxpayer (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A apply.

    Note: The due date of furnishing of Return of Income in Form ITR-7 in the case of taxpayers referred to in clause (a) of Explanation 2 to Section 139(1) has been extended from 31 October 2023 to 30 November 2023, vide Circular no. 16/2023, dated 18 September 2023.

  • Audit report under Section 44AB for the assessment year 2023-24 in the case of a taxpayer who is also required to submit a report pertaining to international or specified domestic transactions under Section 92E.
  • Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transactions.
  • 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 taxpayer is required to submit return of income on 31 October 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 October 2023).
  • Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under Section 35(2AB) [if company does not have any international/specified domestic transaction].
  • Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September 2023.
  • Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September 2023.
  • Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution.

    Note: the due date for furnishing the Audit report in Form no. 10B/10BB has been extended from 30 September 2023 to October 31, 2023 vide Circular no. 16/2023, dated 18 September 2023.

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 where tax is paid without production of an Income-tax Challan.

10 November 2023

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

11 November 2023

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

13 November 2023

  • GSTR-6 for October 2023 to be filed by ISDs.
  • Uploading B2B invoices using Invoice Furnishing Facility 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.


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 September 2023