clear Annual Compliance Calendar 2023-24 Key GST, Income Tax & RoC Due Dates YourAPR 2023 AUG 2023 DEC 2023 Index MAY 2023 SEP 2023 JAN 2024 JUN 2023 OCT 2023 FEB 2024 JUL 2023 NOV 2023 MAR 2024 The calendar was last updated on 31st March 2023 and is subject to due date changes notified by the concerned department. Clear, building a compliant and connected finance ecosystem For queries and support, visit: https://www.clear.in/s/contact-us& April 2023 Due date’ Purpose Period Description str? Summary of Tax Deducted at Source (TDS) and March'23 (monthly) deposited under GST laws 10th April GSTR-8 ree ‘Summary of Tax Collected at Source (TCS) and (Monthly) deposited by e-commerce operators under GST laws eae Summary of outward supplies where turnover Tith April on March’23 exceeds Rs.S crore or have not chosen the GRMP . scheme for Apr-Jun 2023 @sTR1 Jon- Summary of outward supplies by taxpayers who have (Quarterly) Mar'23 opted for the @RMP scheme"* GSTR-S ‘Summary of outward taxable supplies and tax jable 13th April Moreh'23 ry pp a (Monthly) by anon-resident taxable person Gstr-6 March’23 Details of ITC received and distributed by an ISD (Monthly) 18th April PE/ ESI March23. Depositing contribution towards PF/ ESI 18th Ay ‘CMP-08 Jan- Quarterly challan-cum-statement to be furnished. Pt (Quarterly) Mar'23 by composition taxpayers GSTR-SA Morchi23 Summary of outward taxable supplies and tax payable (Monthly) by a person supplying OIDAR services 20th April GsTR-3B ‘Summary return for taxpayers with a turnover more than, on March'23 _R.S.crore in the previous FY or have not chosen the lon i RMP scheme for Apr-Jun 2023 GgTR-3B ‘Summary return for taxpayers who have opted 22nd April Jan-Mar'23 for the GRMP scheme and registered in category (Quarterly) X states or UTs# 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 24 25 26 27 28 29 30Due date” Purpose Period Description ‘Summary return for taxpayers who have opted for the osTR-38 24th April Jan-Mar'23. QRMP scheme and registered in category Y states or (Quarterly) UTs# Half-yearly/yearly summary of goods sent to or Oct-Mar'23/ —_ received from a job-worker for those with a turnover 25th April Tc-04, ° FY 2022-23 more than ond up to Rs 5 crore in the previous FY respectively Statement of inward supplies by persons having Unique 28th April @sTR-11 Mareh'23 een a ets, Identification Number (UIN) for claiming @ GST refund GSTR-4 FY 2022-23 Annual return for taxpayers who opted into the (Annually) composition scheme Form MSME Oct'22- Half-yearly return with the registrar for outstanding ; (outstanding Mar23 Jayments to Micro or Small Enterprises. 30th April a) po me payments to MSMEs) TDs 6 TCs TDS & TCS deposit for March 2023 under Income Morchi23 deposit Tax laws Note: Small taxpayers, ie. taxpayers with turnover up to Rs.5 crore in the previous financial year, can opt-in or out of the ‘Quarterly Return fling and Monthly Payment of taxes (RMP) scheme for the April-June 2023 quarter on or before 30th April 2023 “The due dates mentioned are subject to changes notified by the concemed department. ‘#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Kamataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu ond Dadra and Nagar Havel, Puducherry, Andaman and Nicobar Islands and Lakshadweep, ##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripure, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi. 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 24 25 26 27 28 29 30@ May 2023 Due date” Purpose Period Description TDs TCs TDS & TCS deposit for April 2023 under Income 7th May April'23 deposit Tox laws str? ovit28 Summary of Tax Deducted at Source (TDS) and (Monthly) se deposited under GST laws 10th May cstR-e ‘aval Summary of Tax Collected at Source (TCS) and (Monthly) deposited by e-commerce operators under GST laws ostea Summary of outward supplies where turnover exceeds Ith May April23 Rs crore or have not chosen the QRMP scheme for (Monthly) ‘heron 2023 ipr-Jun Uploading of outward supplies by taxpayers 828 Outward Apxit23 opting to use the Invoice Furnishing Facility Supplies (IFF)"* under the QRMP scheme 13th May GstR-s ovit28 Summary of outward taxable supplies and tax (Monthly) ° poyable by a non-resident taxable person cstR6 Aprit23 Details of TC received and distributed by an ISD (monthly) Filing of Form 27E@ for quarter ended March 2025 under TeSretum —— Jan-Mor'a3_ [uno et Fawr ° 15th May Income Tax laws PF/ ESI Aprit23 Depositing contribution towards PF/ ESI GSTR-SA ‘aval Summary of outward taxable supplies and tax (Monthly) Me payable by a person supplying OIDAR services oy Summary return for taxpayers with turnover more GsTR-38 ; Aprit23 than Re crore in the previous FY or have not (Monthly) chosen the QRMP scheme for Apr-Jun 2023 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 2H 25 26 27 28 29 30 1Due date” Purpose Period Description Challan for depositing GST for the first month of the 25th May PMT-06 April'23 quarter by taxpayers who have opted for the QRMP ‘Scheme for Apr-Jun 2023 Statement of inward supplies by persons having 28th May GsTR-n April'23 Unique Identification Number (UIN) for claiming a GST refund ITC reversal pertaining to previous years, in case of ITC-03 - persons freshly opting for the Composition Scheme for the FY 2023-24 Tes Issue of TCS certificate for Quorter 4 of FY 2022-23 Jan-Mar '23 Certificate Under Income Tax laws Form! soci Ray) (annual returns FY 2022-23 Tobe filed annually by LLP of an LLP) PAS-6 {Reconciliation of Share oce22- Tobe filed after 60 days from the end of each Copital Audit Mar23 half-year by unlisted public companies Report) TDS returns Filing of Quarterly TDS returns (Form 24@ or Form 31st May (Salary and Jan-Mar '23 J uv i 26) under Income Tax laws non-salary) “The due dates mentioned are subject to changes notified by the concemed department. "The Invoice Furnishing Facility (FF) isc facility uncler the GRMP scheme for small taxpayers, who can choose to upload their B28 outward supply invoices each month, for the fist two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-1 return. 1234567891011 12 13 4 15 6 17 18 19 20 21 22 23 2H 25 26 27 28 29 30 1@ June 2023 Due date” 7th June 10th June Tith June 13th June 15th June Purpose TDS & TCS deposit GsTRT (Monthly) GsTR-8 (Monthly) GsTR-1 (Monthly) 828 Outward Supplies GSTR-S (Monthly) GSTR-6 (Monthly) TDS certif- cates (other than salary)" TDS certifi- cates for salary First advance tax instalment PF/ ESI Period May ‘23 May'23 May'23 May'23 May'23 May'23 May'23 Jan-Mar '23 FY 2022-23 Apr-Jun ‘23 May ‘23 123456789 ONRB WIS 6 Description ‘TDS & TCS deposit for May 2023 under Income Tox laws ‘Summary of Tax Deducted at Source (TDS) and deposited under GST laws ‘Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws ‘Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for ‘Apr-Jun 2023, Uploading of outward supplies by taxpayers opting to use the Invoice Furnishing Facility (IFFY"" under the @RMP scheme ‘Summary of outward taxable supplies and tax payable by a non-resident taxable person Details of ITC received and distributed by an ISD Issuing Form 16A for the quarter ending March 2023 under Income Tax laws Issuing Form 16 to the employees for previous financial year under Income Tax laws Advance tax payment for FY 2023-24 (AY 2024-25): 15% Depositing contribution towards PF/ES! 7 18 19 20 21 22 23 24 25 26 27 28 29 30Due date” 20th June 25th June 28th June 30th June Purpose GSTR-SA (Monthly) GSTR-38 (Monthly) PMT-06 GTR GSTR-4 (Quarter/ annual) GsTR-9 (Annual) GsTR-10 (Final return) Period May'23 May'23 May'23 May'23 Jul'T7-Mar'I9 (quarterly) & FY 2019-20 to 2021-22 {annually} FY 2017-18 to 2021-22 ost registration cancelled Description ‘Summary of outward taxable supplies and tax payable bya person supplying OIDAR services ‘Summary return for taxpayers with turnover more than Rs.S crore in the previous FY or have not chosen ‘the QRMP scheme for Apr-Jun 2023, Challan for depositing GST for the second month of the quarter by taxpayers who have opted for the @RMP scheme Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming a GST refund Retums for taxpayers who opted into the composition scheme during the aforesaid periods but missed filing on or before the respective due dates at a reduced late fee of Rs.500 per return*. No late fee applies in the case of Nil GSTR-4 Annual GST returns for regular taxpayers to whom filing is applicable for the respective financial years not yet filed at a reduced late fee of Rs.20,000 per return* Final returns not filed within the timeline defined by the GST law where the GST registration was cancelled, can file at reduced late fee of Rs.1,000 per return* “The due dates mentioned are subject to changes notified by the concemed department. "The Invoice Furnishing Facility (FF) isc facility under the GRMP scheme for small taxpayers, who can choose to Upload their 828 outward supply invoices each month, for the fist two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-Tretun. “Amnesty scheme valid between Ist Apr'23-30th Jun'23 as per the Central Tax notifications 02/2023, 07/2023 and 08/2023. 123456789101 1213 4 15 6 17 18 19 20 21 22 23 24 25 2 27 28 29 30@ July 2023 Due date Purpose Period Description TDS & TCS ‘TDS & TCS Deposit for June 2023 under Income 7th July June'23, deposit Tax laws GSTRT om ‘Summary of Tax Deducted at Source (TDS) and (Monthly) deposited under GST laws 10th July GSTR-8 _— ‘Summary of Tax Collected at Source (TCS) and (Monthly) deposited by e-commerce operators under GST laws Summary of outward supplies where turnover exceeds str _ Pe Tith July June'23 Rs.S crore or have not chosen the GRMP scheme for (monthly) Apr-Jun 2023 str por-sungs _ SUfTIary of outward supplies by taxpayers who have (Quarterly) =F opted for the RMP scheme** re GIRS stune'28 Summary of outward taxable supplies and tax payable (monthiy) by a non-resident taxable person GstR-6 . June'23 Details of ITC received and distributed by an ISD (Monthly) PF/ESI June'23 Depositing contribution towards PF/ES! pot ub Filing of Form 27E@ for quarter ended June 2023 under TCS return Apr-Jun 23 Income Tax laws cmP-o8 Quarterly challan-cum-statement to be 18th July Apr-Jun'23 op (Quarterly) furnished by composition taxpayers GSTR-SA siunos Summary of outward taxable supplies and tax payable (monthiy) by a person supplying OIDAR services 20th July penn ‘Summary return for taxpayers with turnover more June's than Rs.S crore in the previous FY or have not chosen (Monthly) the QRMP scheme for Apr-Jun 2023 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 24 25 2% 27 28 29 30HDue date” Purpose Period Description ‘Summary return for taxpayers who have opted for the osTR-38 22nd uly] Apr-Jun23 QRMP scheme and ate registered in category X states (Quarter) or UTs# Summary return for taxpayers who have opted for the 24th July GSTR-38 ul can Z Apr-Jun23. RMP scheme and are registered in category Y states (Quarter) or UTS Statement of inward supplies by persons having 28th July sir P June'23 Unique Identification Number (UIN) for claiming a GST refund Issue of TCS certificate for Quarter 1 of FY 2023-24 30th July TCS certificate | Apr-Jun 23 Under Income Tax laws TDS returns Filing of Quarterly TDS returns (Form 24@ or Form 26) (Salary and Apr-Jun 23 hr under Income Tax laws Bist July rnon-salary) Income tax TTR fling for FY 2022-23 for individuals/ossessees not FY 2022-23 return fling liable for tax audit/TP audit Note: Small taxpayers, ie. taxpayers with turnover up to Rs.S crore in the previous financial yeor, can opt-in or out of the ‘Quarterly Return fling and Monthly Payment of taxes (QRMP) scheme for the Jul-Sepst 2023 quarter on or before Ist July 2023, “The due dates mentioned are subject to changes notified by the concerned department. “ifthe taxpayer opted for the Invoice Fumishing Facility (FF) and uploaded 828 invoices for April 2023 and May 2023, then uploading 828 invoices for June 2023 and B2C invoices for the entire quarter in the GSTR-1is sufficient. Otherwise, the toxpayer has to upload all the 828 and B2C invoices for the April-June 23 quarter in the quarterly GSTR-1 ‘#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtro, Kamataka, Goa, Kerala, Tamil Nadu, Telangana, ‘Andlhra Pradesh, the Union Territories of Daman and Diu and Daca and Nagar Havell, Puducherry, Andaman and Nicobar Islands and Lakshadweep. ##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odlsha, the Union Territories ‘of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi. 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 24 25 2% 27 28 29 30H& August 2023 Due date Purpose Period Description TDs 6 TCs TDS & TCS deposit for July 2025 under Income 7th August uly23 deposit Tox laws ostR7 sos Summary of Tax Deducted at Source (TDS) and (Monthly) ul deposited under GST laws 10th August cstR8 suyos ‘Summary of Tax Collected at Source (TCS) and (Monthly) ue deposited by e-commerce operators under GST laws ostrea Summary of outward supplies where turnover exceeds Tith August prin) July23 Rs.S crore or have not chosen the GRMP scheme for ” Jul-Sep 2023 Uploading of outward suppl rey ret 08 Outward jploading of outward supplies by quarterly return July23 filers opting to use the Invoice Fumishing Fascility (IFF)"* Supplies Under the GRMP scheme 13th August GSTR-S suas Summary of outward taxable supplies and tax payable (Monthly) " by a non-resident taxable person str uly23 Details of TC received and distributed by an ISD (Monthly) PF/ ESI July23 Depositing contribution towards PF/ESI TDS certif- ‘1th August cates Apr-Jun ‘23. Issuing Form 16A for the quarter ending June 2023 (other than under Income Tax laws salary) GSTR-SA siuyos Summary of outward taxable supplies and tax (Monthly) uf payable by a person supplying OIDAR services 20th August cste-3e ‘Summary return for taxpayers with turnover more July23 than Rs. crore in the previous FY or have not chosen (Monthly) the QRMP scheme for Jul-Sep 2023 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31Challan for depositing GST by ‘taxpayers who have opted for the QRMP ‘Scheme ‘Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming a GST refund@ September 2023 Duedate Purpose Period Description TDs 6 TCs TDS & TCS deposit for August 2023 under Income 7th Sey August'23, Pp 1g deposit Tax laws GSTR-7 ‘Summary of Tax Deducted at Source (TDS) and August'23, (Monthly) deposited under GST laws 10th Sep GSTR-B pugust'2s _-_ SUMary of Tax Collected at Source (TCS) ond (Monthly) © deposited by e-commerce operators under GST laws coma Summary of outward supplies where turnover exceeds Tith Sep oe) August'23 Rs.5 crore or have not chosen the @RMP scheme for Z Jul-Sep 2023 Uploading of outward supplies uarterly return B2B Outward ie 3 SEES a August'23 filers opting for Invoice Furnishing Facility (IFF)** under Supplies ‘the QRMP scheme 13th Sep GstR-s puquat'2s Stary of outword taxable supplies and tox payable (Monthly) ° by a non-resident taxable person GSTR-6 August'23 Details of ITC received and distributed by an ISD (Monthly) PF/ ESI August’23| Depositing contribution towards PF/ ESI Second pot Ss advance tax Jul-Sep'23._ Advance tax payment for FY 2023-24 (AY 2024-25): 45% instalment GSTR-SA Summary of outward taxable supplies and tax August 23 (monthly) payable by a person supplying OIDAR services 2othSep ap Benn en Oeceena eet eee August'23 than RSS crore in the last FY or have not chosen the (Monthly) 1234567890ND QRMP scheme for Jul-Sep 2023 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30Challan for depositing GST by PMT-06 August 23 zat Seay a ‘taxpayers who have opted for the GRMP Scheme Statement of inward supplies by persons having 28th Sep str ‘August’23. Unique Identification Number (UIN) for claiming a GST refund Tox audit Submission of tax audit report (Section 448) for FY FY 2022-23 ee report 2022-23 other than TP cases DIR-SKYC ——-FY.2022-23 Director KYC submission for DIN holders@ October 2023 Due date Purpose Period Description TDs6 TCs ‘TDS & TCS deposit for September 2023 under 7th October sep23 deposit Income Tax laws cstR7 ops Summary of Tax Deducted at Source (TDS) and (Monthly) ta deposited under GST laws 10th October cstre sop'8 Summary of Tax Collected at Source (TCS) and (Monthly) a deposited by e-commerce operators under GST laws Summary of outward supplies where turnover exceeds str _ Pe ith October sep23 Rs.5 crore or have not chosen the @RMP scheme for (Monthly) Jul-Sep'23 GSTR-1 ‘Summary of outward supplies by taxpayers who have Jul-Sep'23 (Quarterly) opted for the @RMP scheme"* GSTR-S ane ‘Summary of outward taxable supplies and tax payable TBth October (Monthly) a by a non-resident taxable person esTr6 - Sep23 Detoils of ITC received and distributed by an ISD (Monthly) Form ADT-1 hth October (Appointment FY 2022-23 To be filed within 15 days from the conclusion of AGM of auditor) PF/ ESI Sep23 Depositing contribution towards PF/ ESI ‘18th October Filing of Form 276 for quarter encled September ToS retun Jul-Sep ‘23 2023 under Income Tax laws cMP-08 Quarterly challan-cum-statement to be furnished by 18th October Jul-Sep'23 Y 2 (Quarteryy) composition taxpayers 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31Due date” Purpose Period Description GSTR-SA eps Summary of outward taxable supplies and tax payable (Monthly) in by a person supplying OIDAR services Oth October! awe Summary return for taxpayers with tumover more than sep'23 Rs.S crore inthe last FY or have not chosen the RMP (Monthly) scheme for Jul-Sep'23 osr38 Summary return for taxpayers who have opted for the 22nd October Jul-Sep23 __QRMP scheme and registered in category X states or (Quarterly) Uts# ae Summary return for taxpayers who have opted for the 2kth October Jul-Sep23 _GRMP scheme and are registered in category Y states (Quarterly) or UTS wro-04 Half-yeorly summary of goods sent to or received from 25th October Apr-Sept23 a job-worker for those with a turnover more than Rs.S (Hatt-yeariy) crore in the last FY Statement of inward supplies by persons having Unique h 1 STR Sop'23 CaN ee Identification Number (UIN) for claiming a GST refund Issue of TCS certificate for Quarter 2 of FY 2023-24 TCScertificate Jul-Sep ‘23 under Income Tax laws ‘To be fled annuely with the ROC, also known as the Form8 FY 2022-23 statement of accounts and solvency. (nancial 30th October Reports ofan LLP) FormAOC~4 FY 2022-23 Tobe fled 30 days from the conclusion of AGM (Fling of annual accounts) TDS returns Filing of Quarterly TDS returns (Form 24@ or Form 26@) Bist October (Salaryand Jul-Sep 23 under Income Tax laws rnon-salary) 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31Due date” Purpose Period Description ITR filing for cassessee ITR fling for assessees requiring tax audit, other than FY 22-23 covered under TP cases tax audit Transfer Pricing Bist October 9 Fy 22-23 ‘Submission of the TP audit report for FY 2022-23, audit report Form MSME April 2023 - (outstanding Greets Half-yearly return with the registrar for outstanding payments to 3°" payments to Micro or Small Enterprises. MSMEs) Note: Small taxpayers, ie. taxpayers with turnover up to Rs.S crore in the previous financial year, can opt-in or out of the ‘Quarterly Return fiing and Monthly Payment of taxes (QRMP) scheme for the Oct-Dec 2025 quarter on or before SIst October 2023, “The due dates mentioned are subject to changes notified by the concerned department. “ifthe taxpayer opted for the Invoice Furnishing Facility (FF) ond uploaded 828 invoices for July 2023 and August 2023, then uploading 628 invoices for Sept 2023 and B2C invoices for the entire quarter in GSTR-1 is sufficient, Otherwise, the toxpayer has to upload all the B28 and E2C invoices for the July-Sept'23 quarterly GSTR-1 \#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtro, Kamataka, Goa, Kerala, Tamil Nadi, Telongano, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshodweep. ##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odlsha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31& November 2023 Due date Purpose Period Description TDS & TCS TDS & TCS deposit for October 2023 under 7th Nov October'23 deposit Income Tax laws GsTRT ‘Summary of Tax Deducted at Source (TDS) and. October'23 (Monthly) deposited under GST laws 10th Nov GsTR-8 ‘Summary of Tax Collected at Source (TCS) and October'23 (Monthly) deposited by e-commerce operators under GST laws Summary of outward supplies where turnover exceeds str _ Pe ith Nov October23 _Rs.S crore or have not chosen the @RMP scheme for (Monthy) Oct-Dec 2028 828 Outward Uploading of outward supplies by quarterly return October'23 Supplies filers opting for the Invoice Furnishing Facility (IFF)"* Under the GRMP scheme 3th Nov @STR-S Summary of outward taxable supplies and tax October'23 (Monthly) payable by a non-resident taxable person GsTR-6 October23 Details of ITC received and distributed by an ISD (Monthly) PF/ES| October23 Depositing contribution towards PF/ ES! TDS certifi- seth No Issuing Form 16A for the quarter ending September cates (other Jul-Sep 23 2023 under Income Tax laws than salary) GSTR-SA October23 Summary of outward taxable supplies and tax (Monthly) payable by a person supplying OIDAR services acth iNew poe ‘Summary return for taxpayers with turnover more October23 than Rs crore in the last FY or have not opted for (Monthly) the QRMP scheme for Oct-Dec 2023 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30Due date” Purpose Period Description Challan for depositing GST by 25th Nov PMT-06 October'23 taxpayers who have opted for the GRMP Scheme Statement of inward supplies by persons having Unique 28th Nov @sTR-11 October'23 Bee os Identification Number (UIN) for claiming a GST refund Mor Fil I et ith RoC within 60 days from the ile annual returns with RoC within 60 days from the 29th Nov (Filing of FY 2022-23 ad conclusion of AGM ‘annual returns) PAS-6 April 2023 to (Reconciliation ae September _To be filed after 60 days from the end of each half-year 2023, unlisted public companies. Copital Audit y i vs Report) CE TTR fling for TP cases (for having international ing for TP cases (for assessee having international 30th Nov transfer pricing FY 22-23 ee g cose cand specified domestic transaction) “The due dates mentioned are subject to changes notified by the concered department. “The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their 828 outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last ‘month of the quarter are to be uploaded in the GSTR-1 return. 30th November 2023 is the due date to claim ITC on purchase invoices belonging to FY 2022-28 if missed in the earlier return periods in GSTR-3B, Further, its the due date to report any invoices or debit or credit notes pertaining to FY 2022-23 in GSTR-1 or make amendments to them. 123456789101 12 13 4 15 6 17 18 19 20 21 22 23 24 25 2 27 28 29 30& December 2023 Due date Purpose Period Description TDS & TCS Depositing TDS/ TCS liability for November 2023 Tth Dec Nov23 deposit under Income Tax laws GsTRT Novas ‘Summary of Tax Deducted at Source (TDS) and (Monthly) deposited under GST laws 10th Dec GsTR-8 Novas ‘Summary of Tax Collected at Source (TCS) and (Monthly) deposited by e-commerce operators under GST laws coma ‘Summary of outward supplies where turnover exceeds, Tith Dec Nov23 Rs crore or have not chosen the @RMP scheme for (Monthy) Oct-Dec 2028 B2B Outward ng Uploading of outward supplies by quarterly return Supplies filers opting for the Invoice Furnishing Facility (IFF)"" Under the GRMP scheme ‘13th Dec GsTR-S Novas Summary of outward taxable supplies and tax (Monthly) payable by a non-resident taxable person GsTR-6 Nov23 Details of ITC received and distributed by an ISD (Monthly) PF/ ESI Nov23 Depositing contribution towards PF/ ES! noth Des Third advance tevinetoiment O8t-Dec'23 Advance tox payment for FY 2023-24 (AY 2024-25): 75% GSTR-SA Nov28 Summary of outward taxable supplies and tax (Monthly) Payable by a person supplying OIDAR services ecthi Dec) ‘Summary retum for taxpayers with turnover more GSTR-3B Nov23 than Rs crore in the last FY or have not chosen the (Monthly) 123456789101 1213 4 15 1% 17 18 19 20 21 22 23 2H 25 2% 27 28 29 30 RMP scheme for Oct-Dec 2023 aDue date” Purpose Period Description Challan for depositing GST by 25th Dec PMT-06 Nov23 ° taxpayers who have opted for the GRMP Scheme 28th Dec ceren Novas Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming « GST refund GSTR9E9C py 5555 95 Annual GST retuin and reconciliation statement fr (Annual) regular taxpayers to whom fling is applicable 3ist Dec Belated return 1 Revi + fling belated or revised return for AY or Revised py 2009-23 Due date for ling belated or revised return fo income tox 2023-24 under Income Tax laws return “The due dates mentioned are subject to changes notified by the concemed department. “The Invoice Furnishing Facility (IF) is «facility under the @RMP scheme for small taxpayers, who can choose fo upload their 2B outward supply invoices each month, for the first twa months of the quarter. The invoices relating to the last ‘month of the quarter are to be uploaded in the GSTR-1 return. 123456789101 1213 4 15 6 17 18 19 20 21 22 23 2H 25 2% 27 28 29 30H& January 2024 Due date Purpose Period Description TDS &TCS . Depositing TDS/ TCS liability for November 2023 7th January Dec23 deposit Under Income Tax laws GSTR7 Dee23 ‘Summary of Tax Deducted at Source (TDS) and (Monthly) deposited under GST laws 10th January GSTR-8 Deez ‘Summary of Tax Collected at Source (TCS) and (Monthly) deposited by e-commerce operators under GST laws pore Summary of outward supplies where turnover exceeds ith January Dec23 Rs crore or have not chosen the @RMP scheme for (Monthly) Oct-Dec'23, CSTR . ‘Summary of outward supplies by taxpayers who have Oct-Dec'23 (Quarterly) opted for the @RMP scheme"* GSTR-S Deez ‘Summary of outward taxable supplies and tax 13th January (Monthly) poyable by a non-resident taxable person esTr6 . Dec23 Details of ITC received and distributed by an ISD (Monthly) PF/ES| Dec'23 Depositing contribution towards PF/ ESI 15th January Filing of Form 27EQ for quarter ended December 2023 TCS return Oct-Dec '23 2 a Under Income Tax laws cMP-08 Quarterly challan-cum-statement to be furnished 18th January Oct-Dec'23 ue (Quarterly) by composition taxpayers: GSTR-SA Deez ‘Summary of outward taxable supplies and tax (Monthly) payable by a person supplying OIDAR services. 20th January ostr38 ‘Summary return for taxpayers with turnover more Dec'23, than Rs.5 crore in the last FY or have not chosen the (Monthly) RMP scheme for Oct-Dec'23 123456789101 12 13 4 15 1% 17 18 19 20 21 22 23 24 25 2% 27 28 29 30 31Due date” Purpose Period Description ‘Summary return for taxpayers who have opted for the GsTR-38, 22nd January Oct-Dec'23._ GRMP scheme and registered in category X states or (Quarterly) UTs# Can ‘Summary return for taxpayers who have opted for the 24th January Oct-Dec'23. GRMP scheme and registered in category X states or (Quarterly) UTsi# Statement of inward supplies by persons having 28th January GSTR-11 Dec23 Unique Identification Number (UIN) for claiming a GST refund Issue of TCS certificate for the quarter 3 of FY 2023-24 30th January TCScertificate Oct-Dec '23 under Income Tax laws. DS retuins Filing of Quarterly TOS returns (Form 24@ or Form 26) Bist January (Solaryand—Oct-Dec'23_ TNS Of Quarterly TS returns (Form 240 or Fo under Income Tax laws rnon-salary) ‘Note: Small toxpayers, ie. taxpayers with turnover up to Rs.S crore in the previous financial year, can opt-in or out of the: Quarterly Return fling and Monthly Payment of taxes (QRMP) scheme for the Jan-Mar 2024 quarter on or before SIst Jonuary 2024, “The due dates mentioned are subject to changes notified by the concered department. “ifthe taxpayer opted for the Invoice Fumishing Facility IFF) and uploaded 828 invoices for Oct 2023 and Nov 2025 then uploading 828 invoices for Dec 2023 and B2C invoices for the entire quarter in GSTR-Tis sufficient. Otherwise, the taxpayer hos to upload ail the 828 and 82C invoices for the Oct-Dec'23 quarterly GSTR-1 #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Kamataka, Goa, Kerala, Tamil Nadu, Telongano, ‘Andhra Pradesh, the Union Territories of Daman and Diu and Daca and Nagar Havell, Puducherry, Andaman and Nicobar Islands and Lokshadweep. ##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odlisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi 123456789101 12 13 4 15 1% 17 18 19 20 21 22 23 24 25 2% 27 28 29 30 31& February 2024 Due date Purpose Period Description TDS & TCS ‘TDS & TCS deposit for January 2024 under Tth Feb Jonuary'2 deposit Income Tax laws str 7 ‘Summary of Tax Deducted at Source (TDS) and Jonuary'24 (Monthly) deposited under GST laws 10th Feb cstr-8 Jonuary24 SUMmary of Tax Collected at Source (TCS) ond (Monthly) bs deposited by e-commerce operators under GST laws ostea ‘Summary of outward supplies where turnover exceeds ith Feb January'24 R&S crore or have not chosen the GRMP scheme for (Monthly) Jan-Mar 2024 Uploading of outward suppl erly ret Rare jplooding ipplies by quarterly return Jonuary'24 filers opting for the Invoice Furnishing Facility (FF)"" Supplies under the GRMP scheme ‘Bth Feb csTR-s Summary of outward taxable supplies and tax January’24 (Monthly) payable by a non-resident taxable person ostr-6 Jonuary’24 Details of IC received and distributed by an ISD (Monthly) PF/ESI Jonuary'24 Depositing contribution towards PF/ESI TDS certificates VEDI) Issuing Form 16A for the quarter ending December 2023 (other than Oct-Dec '23 Under Income Tax laws salary) GSTR-SA Jonuary’24 Summary of outward taxable supplies and tax payable (Monthly) by a person supplying OIDAR services 20th Feb cere-38 Summary retun for taxpayers with turnover more than Jonuary'24 RSS crore in the last FY or have not chosen the QRMP (Monthly) 1234567890N R35 scheme for Jan-Mar 2024 16 17 18 19 20 21 22 23 24 25 26 27 28Due date” Purpose Period Description Challan for depositing GST by PMT-06 January’ 24 25th Feb mend taxpayers who have opted for the GRMP Scheme Statement of inward supplies by persons having 28th Feb esTR-n January24 Unique Identification Number (UIN) for claiming a GST refund “The due dates mentioned are subject to changes notified by the concerned department. “The Invoice Furnishing Facility (IFF)s a facility under the QRMP scheme for small taxpayers, who can choose to upload their 828 outward supply invoices each month, for the fist two months of the quarter. The invoices relating to the last ‘month of the quarter are to be uploaded in the GSTR-1 return. 123456789101 1213 4 15 16 17 18 19 20 21 22 23 24 25 2 27 28& March 2024 Due date Purpose Period Description TDS & TCS TDS & TCS deposit for February 2024 under 7th March February'24 deposit Income Tax laws str 7 ‘Summary of Tax Deducted at Source (TDS) and February'24 (Monthly) deposited under GST laws 10th Feb ostr-8 Februany/24 SUMmary of Tax Collected at Source (TCS) and (Monthly) id deposited by e-commerce operators under GST laws Summary of outward supplies where turnover exceeds str _ Pe Tith March February'24 _R&.5 crore or have not chosen the GRMP scheme for (Monthly) Jan-Mar 2024 Uploading of outward li rterly ret B28 Outward pl 1g of outward supplies by quarterly return February'24 filers opting for the Invoice Furnishing Facility (IFF)** Supplies under the GRMP scheme 1BthMarch —GSTR-5 Summary of outward taxable supplies and tax February'24 (Monthly) payable by a non-resident taxable person GSTR-6 February'24 Details of ITC received and distributed by an ISD (Monthly) Form of declaration for Goods transport agencies to ‘Annexure V FY 2024-25 opt into GST payment on a forward charge basis for FY 2026-25 th March pees) February'24 Depositing contribution towards PF/ ESI Final advance Advance tax payment for FY 2023-24 (AY 2024-25): Jan-Mar 24 tax poyment 100% GSTR-SA Summary of outward taxable supplies and tax payable February'24, 20th March (wonthiy) us by a person supplying OIDAR services 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 3HDue date” Purpose Period Description cstr-38 Summary return for taxpayers with turnover more than 20th March rsntniy) February'24 _Rs.5 crore in the last FY or have not chosen the QRMP " scheme for Jan-Mar 2024 Challan for depositing GST by taxpayers who have PMT-06 February'24, sth March % opted for the QRMP scheme Statement of inward supplies by persons having Unique 2 csTen February’24 en ose 24 Identification Number (UIN) for claiming a GST refund ‘The due date for renewing or taking a fresh Letter of RFD-11 (LUT) FY 2024-25 Undertaking (LUT) for FY 2024-25 3ist March ‘The due date for taxpayers to opt into the Composition cMP-o2 FY 2024-25 ‘Scheme for the upcoming FY 2024-25 “The due dates mentioned are subject to changes notified by the concerned department. "The Invoice Furnishing Facility IFF]s a facility under the GRMP scheme for small taxpayers, who can choose to upload their 82B outward supply invoices each month, for the first twa months of the quarter. The invoices relating to the last ‘month of the quarter are to be uploaded in the GSTR-1 return. 123456789101 12 13 4 15 16 17 18 19 20 21 22 23 24 25 2 27 28 29 30