Due date compliance calendar March
Due date Compliance Calendar March 2023 – Income Tax
| Dates | Act | Nature of Due dates |
| 2nd March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IA for month of January 2023. |
| 2nd March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IB for month of January 2023. |
| 2nd March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-M for month of January 2023. |
| 7th March 23 | Income Tax | Deposit of TDS / TCS for the month of February 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 March 23 | Income Tax | Eqalisation levy payment due date for the month of February 2023 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
| 15th March 23 | Income Tax | Last Installment of Advance Tax for the A.Y. 2023-24. |
Also See, “TDS on Purchase of Goods”
Also See, “TDS Rate Chart for F.Y. 2022-23”
| 15th March 23 | Income Tax | Due date for payment of whole amount of Advance Tax for assessee covered under presumptive scheme of Section 44AD / Section 44ADA. |
| 15th March 23 | Income Tax | Form 24G by Government officer where TDS/TCS for February 2023 has been deposited without production of challan. |
| 17th March 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-A for the month of January 2023. |
| 17th March 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-B for the month of January 2023. |
| 17th March 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194M for the month of January 2023. |
| 30th March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IA for month of February 2023. |
| 30th March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-IB for month of February 2023. |
| 30th March 23 | Income Tax | Due date for furnishing of Challan cum Statement in respect of TDS under section 194-M for month of February 2023. |
| 31st March 23 | Income Tax | Country by Country Report in Form No 3CEAD for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group. |
| 31st March 23 | Income Tax | Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. |
| 31st March 23 | Income Tax | Form 67 – Uploading of statement of foreign income offered to tax and tax deducted or paid on such income in previous year 2021-22, to claim foreign tax credit. |
| 31st March 23 | Income Tax | Linking of Aadhaar Card with Pan Card with a fine of INR 1,000. |
| 31st March 23 | Income Tax | Last date to e-file updated ITR for F.Y. 2019-20. |
Due date Compliance Calendar March 2023 – GST
| Dates | Act | Nature of Due dates |
| 10th March 23 | GST | GSTR – 7 (TDS Deducted) for the month of February 23. |
| 10th March 23 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of February 23. |
| 11th March 23 | GST | GSTR – 1 for the month of February 23 for taxpayer who does not opt QRMP scheme under GST. |
| 13th March 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 March 23 | GST | GSTR 6 (Return by Input Service distributor for the month of February 23. |
| 13th March 23 | GST | GSTR – 5 by non-resident taxpayers for the month of February 23. |
| 13th March 23 | GST | GSTR -5A by OIDAR service providers for the month of February 23. |
| 20th March 23 | GST | GSTR 3B for the month of February 23 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 25th March 23 | GST | GST February 2023 monthly payment for taxpayers who opt for QRMP Scheme under GST. |
Due date Compliance Calendar March 2023 – Others
| Dates | Act | Nature of Due dates |
| 15th March 23 | PF and ESI | EPF and ESI payment for the month of February 2023. |
Also See, “Delhi GST Commissionerate Area List”
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