Due date Compliance Calendar December 2023 – Income Tax
| Dates | Act | Nature of Due dates |
| 7th Dec 23 | Income Tax | Deposit of TDS / TCS for the month of November 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. |
Also See, ” TDS Rate Chart for F.Y. 2023-24
| 7th Dec 23 | Income Tax | Eqalisation levy payment due date for the month of November 23 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
| 15th Dec 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-A for the month of October 23. |
| 15th Dec 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-B for the month of October 23. |
| 15th Dec 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194M for the month of October 23. |
| 15th Dec 23 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194S for the month of October 23. |
| 15th Dec 23 | Income Tax | Form 24G by Government officer where TDS/TCS for November 23 has been deposited without production of challan. |
| 15th Dec 23 | Income Tax | Third Installment payment of Advance Tax for A.Y. 2024-25. |
| 15th Dec 23 | Income Tax | Form No 3BB by a stock exchange for the month of November 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 Dec 23 | Income Tax | Deposits of TDS under section 194-IA for the month of November 23. |
| 30th Dec 23 | Income Tax | Deposits of TDS under section 194-IB for the month of November 23. |
| 30th Dec 23 | Income Tax | Deposits of TDS under section 194M for the month of November 23. |
| 30th Dec 23 | Income Tax | Deposits of TDS under section 194S for the month of November 23. |
| 30th Dec 23 | Income Tax | Form no 3CEAD for a reporting year 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 report etc. |
| 31st Dec 23 | Income Tax | Filing of belated or revised return of Income tax for A.Y. 2023-24 for all assessee (provided assessment has not been completed before 31st December 2023). |
Due date Compliance Calendar December 2023 – GST
| Dates | Act | Nature of Due dates |
| 10th Dec 23 | GST | GSTR – 7 (TDS Deducted) for the month of November 23. |
| 10th Dec 23 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of November 23. |
| 11th Dec 23 | GST | GSTR – 1 for the month of November 23 for taxpayer who does not opt QRMP scheme under GST. |
| 13th Dec 23 | GST | Invoice furnishing facility (IFF) for taxpayer who opt QRMP Scheme under GST. Know more about “QRMP Scheme under GST”. |
| 13th Dec 23 | GST | GSTR 6 (Return by Input Service distributor for the month of November 23. |
| 13th Dec 23 | GST | GSTR – 5 by non-resident taxpayers for the month of November 23. |
| 20th Dec 23 | GST | GSTR -5A by OIDAR service providers for the month of November 23. |
| 20th Dec 23 | GST | GSTR 3B for the month of November 23 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 25th Dec 23 | GST | GST November 23 monthly payment for taxpayers who opt for QRMP Scheme under GST. |
| 31st Dec 23 | GST | Due Date for GSTR 9 for F.Y. 2022-23. Excel Format for GSTR 9. |
| 31st Dec 23 | GST | Due Date for GSTR 9C for F.Y. 2022-23. Excel Format for GSTR 9C. |
Due date Compliance Calendar December 2023 – Others
| Dates | Act | Nature of Due dates |
| 15th Dec 23 | PF and ESI | EPF and ESI payment for the month of November 23. |
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