COMPLIANCE CALENDAR FOR THE MONTH OF JANUARY 2023
I. Compliances under GST
a.Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
Tax period: December 2022
Due Date: 22nd January 2023
Particulars: Due Date for filling GSTR – 3B return for the month of December 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during the previous year and who has opted for Quarterly filing of GSTR-3B
Group A states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
b. Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)
Tax period: December 2022
Due Date:24th January 2023
Particulars: Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
c.Taxpayers having aggregate turnover >Rs. 5 Cr. in the preceding FY
Tax period: December 2022
Due Date: 20thJanuary, 2023
Particulars: Due Date for filling GSTR – 3B return for the month of December 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during the previous year. Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
d. Filing Form GSTR-1
Tax period: December 2022
Due Date: 11.01.2023
Particulars:
1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceeding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceeding year, opted for monthly filing of returns under QRMP.
e. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers:
1. Form: GSTR-5 & 5A
Tax period: December 2022
Timeline: 20th of the succeeding month
Due Date: 20.01.2023
Particulars: Non-resident ODIAR services providers file Monthly GST Return
2. Form: GSTR-6
Tax period: December 2022
Timeline: 13th of the succeeding month
Due Date: 13.01.2023
Particulars: Every Input Service Distributor (ISD)
3. Form: GSTR-7
Tax period: December 2022
Timeline: 10th of the succeeding month
Due Date: 10.01.2023
Particulars: Return for Tax Deducted at source to be filed by Tax Deductor
3. Form: GSTR-8
Tax period: December 2022
Timeline: 10th of the succeeding month
Due Date: 10.01.2023
Particulars: E-Commerce operator registered under GST liable to TCS
f. GSTR – 1 QRMP monthly / Quarterly return
Form No: Details of outward supply-IFF& Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
Compliance Particulars: GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
Timeline: 13th of succeeding month – Monthly Quarterly Return
Due Date: 13.01.2023
g. GST Refund:
Form No: RFD -10
Compliance Particulars: Refund of Tax to Certain Persons
Due Date: 18 Months after the end of the quarter for which refund is to be claimed
h. Monthly Payment of GST – PMT-06
Compliance Particular: Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
Due Date: 25.01.2023
II. COMPLIANCES UNDER INCOME TAX:
1. Compliance Particulars: Due date for deposit of Tax deducted/collected for the month of December 2022. However, all the 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
Due Date: 07.01.2023
2. Compliance Particulars: Due date for deposit of TDS for the period October 2022 to December 2022 when the Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D, or section 194H.
Due Date: 07.01.2023
3. Compliance Particulars:Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November 2022
Due Date:14.01.2023
4. Compliance Particulars: Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November 2022
Due Date:14.01.2023
5. Compliance Particulars: Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November 2022
Due Date:14.01.2023
6. Compliance Particulars: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December 2022 has been paid without the production of a challan
Due Date:15.01.2023
7. Compliance Particulars: Quarterly statement of TCS for the quarter ending December 31, 2022
Due Date:15.01.2023
8. Compliance Particulars: Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending December 2022
Due Date: 15.01.2023
9. Compliance Particulars: Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2022
Due Date: 15.01.2023
10. Compliance Particulars: Quarterly TCS certificate in respect of the quarter ending December 31, 2022
Due Date: 30.01.2023
11.Compliance Particulars: Due dates for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December 2022
Due Date: 30.01.2023
12. Compliance Particulars: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2022
Due Date: 30.01.2023
13. Compliance Particulars: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December 2022
Due Date: 30.01.2023
14. Compliance Particulars: Quarterly statement of TDS for the quarter ending December 31, 2022
Due Date:31.01.2023
15. Compliance Particulars: Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2022,
Due Date:31.01.2023
16. Compliance Particulars: Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is a non-resident
Due Date:31.01.2023
