Due date for deposit of Tax deducted/collected and equalization levy for the month of June 2023.
Due date for filing GSTR-8 for E-commerce operator for TCS collected for the month of June 2023.
Due date to file GSTR-7 for Tax Deducted at Source (TDS) and deposited under GST for the month of June 2023.
Due date to file GSTR 1 for the month of June 2023 for the Taxpayer having turnover of more than 5 crores or opted for monthly filing.
Due date of GSTR-1 filing for the quarter of April 2023 to June 2023 for the taxpayer having turnover less than 5 crore and opted for quarterly return.
Due date for Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending June 2023.
Due date for filing Foreign Liability and Asset Return (FLA return) with RBI.
Payment of ESIC for the month of June 2023.
Payment of PF for the month of June 2023.
Due date for filing TCS return for the quarter of April 2023 to June 2023 in Form 27EQ.
Due date to file CMP-08 for the quarter of April 2023 to June 2023 for taxpayers who have opted for the Composition Scheme.
Due date to file GSTR-3B for the month of June 2023 for the taxpayer having turnover more than 5 crores or opted for monthly return without having any late fees and interest liability.
Due Date to file GSTR-3B for the Quarter of April 2023 to June 2023 for the taxpayer having turnover less than 5 crore or opted for quarterly return without having any late fees and interest liability in the state of Maharashtra, Karnataka, Goa etc.
Due Date to file GSTR-3B for the Quarter of April 2023 to June 2023 for the taxpayer having turnover less than 5 crore or opted for quarterly return without having any late fees and interest liability in the state of Delhi, Haryana, UP etc.
Due date for quarterly TCS certificates in respect of tax collected by any person for the quarter ending June 30, 2023.
Return of income for the assessment year 2023-24 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.
Extended Due date for furnishing of Annual return of deposit in form DPT-3 without paying additional fees.
Due date for filing TDS return for the quarter of April 2023 to June 2023 in Form 24Q, 26Q and 27Q.
Due date to file statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) in case of Non-Audit Trusts.
- Due Date for furnishing the application by the charitable trusts and institutions for re-registration/approval has been extended from 25/11/2022 to 30/09/2023.
- Due date for furnishing applications for regular registration/approval by provisionally registered/approved trusts or institutions has also been extended from 30/09/2022 to 30/09/2023.
- As per notification no. 10/2023, dated 10th June 2023, the threshold for applicability of E-invoicing has been revised to Rs. 5 crores from the existing Rs. 10 crores. Hence, with effect from 1st August 2023, the provision of e-invoicing is applicable for all registered persons having aggregate turnover exceeding Rs. 5 crores.
- As per CBDT circular 9/2023 dt. 28.06.2023, the Due date for filing of TDS/TCS statements in Form Nos. 26Q, 27Q & 27EQ for first quarter of FY 2023-24 has been extended to 30th September, 2023.
- As per government press released dt. 28.06.2023, No change in rate of TCS for all purposes under LRS and for overseas travel tour packages, regardless of mode of payment, for amounts up to Rs. 7 lakh per individual per annum. The Government has given more time for implementation of revised TCS rates and for the inclusion of credit card payments in LRS. Increased TCS rates to apply from 1st October, 2023.CLICK TO VIEW PRESS RELEASE
Note: The above due dates can be changed by authorities or if any correction is needed at our end. Therefore, it is advisable for readers to follow our social media handles for real-time updates or follow us on our Telegram Channel.
The above due date list is not exhaustive, it is designed for our clientele hence we might have excluded few compliances due dates that are not relevant for them or in general. In case you need to enquire about any due date, please feel free to reach us.