Due date compliance calendar July
| Dates | Act | Nature of Due dates |
| 7th July 23 | Income Tax | Deposit of TDS / TCS for the month of June 2023. However, all sum deducted 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. |
| 7th July 23 | Income Tax | TDS due date for the period April 23 to June 23, in case A.O. has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
Also See, “Revised Form 3CD in Excel Format”
Also See, “TDS Rate Chart for F.Y. 2023-24”
Also See, “Form 10B and Form 10BB in Excel Format“
| 15th July 23 | Income Tax | Deposits of TDS under section 194-IA for the month of May 23. |
| 15th July 23 | Income Tax | Deposits of TDS under section 194-IB for the month of May 23. |
| 15th July 23 | Income Tax | Deposits of TDS under section 194M for the month of May 23. |
| 15th July 23 | Income Tax | Deposits of TDS under section 194S for the month of May 23. |
| 15th July 23 | Income Tax | Quarterly foreign remittance statement in Form No 15CC for the period April 23 to June 23. |
| 15th July 23 | Income Tax | TCS Quarterly Return for the period April 23 to June 23. However, the due date of furnishing TCS statement has been extended from 15th July 2023 to 30th September 2023 vide circular no 09/2023 dated 28-06-2023. |
| 15th July 23 | Income Tax | Upload the Form 15G / 15H declaration received during the period April 23 to June 23. |
| 15th July 23 | Income Tax | Form No 3BB by a stock exchange for the month of June 2023. The said form to be furnished by stock exchange in respect of transactions in which client code has been modified after registering in the system. |
| 30th July 23 | Income Tax | TCS Quarterly Certificate in respect of Tax collected by any person during the period April 23 to June 23. However, due to extension of due date of TCS Statement vide circular no 9/2023 dated 28-06-2023, the revised due date for furnishing TCS Certificate shall be 15th October 2023. |
| 30th July 23 | Income Tax | Deposits of TDS under section 194-IA for the month of June 23. |
| 30th July 23 | Income Tax | Deposits of TDS under section 194-IB for the month of June 23. |
| 30th July 23 | Income Tax | Deposits of TDS under section 194M for the month of June 23. |
| 30th July 23 | Income Tax | Deposits of TDS under section 194S for the month of June 23. |
| 31st July 23 | Income Tax | TDS Quarterly Return for the quarter ended on 30th June 2023. However, due date of furnishing TDS statement in Form 26Q and Form 27Q has been extended from 31st July 2023 to 30th September 2023 vide circular no 09/2023 dated 28th June 2023. |
| 31st July 23 | Income Tax | Income Tax Return for the Financial Year 2022-2023 for all assessee other than: – Corporate AssesseeNon-Corporate Assesee whose book of account required to be auditedPartner of a firm whose book of account required to be audited.Spouse of such partner if the provisions of Section 5A AppliesAn assessee who is required to furnished a report under section 92E. |
| 31st July 23 | Income Tax | Non-deduction of TDS on time deposit, quarterly return by a banking company for the quarter ended on 30th June 2023. |
| 31st July 23 | Income Tax | 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 July 31, 2023). |
| 31st July 23 | Income Tax | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for the quarter ended on 30th June 2023. |
| 31st July 23 | Income Tax | Intimation in Form II by sovereign wealth fund in respect of Investment made in India for the quarter ended on 30th June 2023. |
Due date Compliance Calendar July 2023 – GST
| 10th July 23 | GST | GSTR – 7 (TDS Deducted) for the month of June 23. |
| 10th July 22 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of June 23. |
| 11th July 23 | GST | GSTR – 1 for the month of June 22 for taxpayer who does not opt QRMP scheme under GST. |
| 13th July 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 July 23 | GST | GSTR 6 (Return by Input Service distributor for the month of June 23. |
| 13th July 23 | GST | GSTR – 5 by non-resident taxpayers for the month of June 23. |
| 13th July 23 | GST | GSTR -5A by OIDAR service providers for the month of June 23. |
| 18th July 23 | GST | Due date for CMP – 08 (GST Payment by composition taxable person) for the period of April 23 to June 23. |
| 20th July 23 | GST | GSTR 3B for the month of June 23 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 22nd July 23 | GST | GSTR 3B for the quarter April 23 to June 23 for taxpayers who opt for QRMP Scheme. (For Group “A” States) |
| 24th July 23 | GST | GSTR 3B for the quarter April 23 to June 23 for taxpayers who opt for QRMP 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 July 2023 – Others
| 15th July 23 | PF and ESI | EPF and ESI payment for the month of June 23. |
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