Due date compliance calendar April
Due date Compliance Calendar April 2023 – Income Tax
| Dates | Act | Nature of Due dates |
| 7th April 23 | Income Tax | Deposit of TDS by Govt. office with challan. |
| 7th April 23 | Income Tax | Eqalisation levy payment due date for the month of March 2023 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
Also See, “TDS on purchase of Goods”
Also See, “TDS rate chart for F.Y. 2023-2024″
| 14th April 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-A for the month of February 2023. |
| 14th April 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-B for the month of February 2023. |
| 14th April 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194M for the month of February 2023. |
| 14th April 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194S for the month of February 2023. |
| 15th April 23 | Income Tax | Foreign remittance quarterly statement in Form no 15CC for the quarter ended on March 2023. Statement to be furnished in Form No 15CC by authorized dealers. |
| 15th April 23 | Income Tax | Form No 3BB due date by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March 2023. |
| 30th April 23 | Income Tax | Form 24G by Government officer where TDS/TCS for March 2023 has been deposited without production of challan. |
| 30th April 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IA for month of March 2023. |
| 30th April 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IB for month of March 2023. |
| 30th April 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-M for month of March 2023. |
| 30th April 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-S for month of March 2023. |
| 30th April 23 | Income Tax | Due date of TDS deduction by an assessee other than an office of the Government for the month of March 2023. |
| 30th April 23 | Income Tax | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period 1st October 2022 to 31st March 2023. |
| 30th April 23 | Income Tax | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending on March 2023. |
| 30th April 23 | Income Tax | TDS deposit due date for the period January 2023 to March 2023 when assessing officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 30th April 23 | Income Tax | Deposit of TDS / TCS for the month of March 2023. |
Due date Compliance Calendar April 2023 – GST
| Dates | Act | Nature of Due dates |
| 10th April 23 | GST | GSTR – 7 (TDS Deducted) for the month of March 23. |
| 10th April 23 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of March 23. |
| 11th April 23 | GST | GSTR – 1 for the month of March 23 for taxpayer who does not opt QRMP scheme under GST. |
| 13th April 23 | GST | GSTR – 1 or Invoice furnishing facility (IFF) for taxpayer who opt QRMP Scheme under GST. Know more about “QRMP Scheme under GST”. |
| 13th April 23 | GST | GSTR 6 (Return by Input Service distributor for the month of March 23. |
| 13th April 23 | GST | GSTR – 5 by non-resident taxpayers for the month of March 23. |
| 13th April 23 | GST | GSTR -5A by OIDAR service providers for the month of March 23. |
| 18th April 23 | GST | CMP 08 for the composition taxpayers for the period of January 2023 to March 2023. |
| 20th April 23 | GST | GSTR 3B for the month of March 23 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 22nd April 23 | GST | GSTR 3B for the quarter January 22 to March 23 for taxpayers who opt for QRMS Scheme for Group “A” States. |
| 24th April 23 | GST | GSTR 3B for the quarter January 22 to March 23 for taxpayers who opt for QRMS Scheme for Group “B” States. |
| 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. |
| 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. |
Due date Compliance Calendar April 2023 – Others
| Dates | Act | Nature of Due dates |
| 1st April 23 | Com Act | Every company to fulfill the requirement of an Audit Trail in their Accounting Software. |
| 15th April 23 | PF and ESI | EPF and ESI payment for the month of March 2023. |
| 30th April 23 | MSME | A Half yearly return with the registrar for outstanding payment to Micro or Small Enterprises for the period October 2022 to March 2023. |
Also See, “GST Refund on Zero Rated Supplies”
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