AUGUST 2023 TAX COMPLIANCE CALENDAR

GST:

Amnesty Scheme: Council Extended the amnesty schemes notified vide notifications dated 31.03.2023 regarding non-filers of FORM GSTR-4, FORM GSTR-9 & FORM GSTR-10 returns, revocation of cancellation of registration and deemed withdrawal of assessment orders issued under Section 62 of CGST Act, 2017, till 31.08.2023. 

Refer Below video to know About Late Fee and Period for which Amnesty scheme is active – Now extended date is 31 August 2023

INCOME TAX:

7 August 2023 –

​Due date for deposit of Tax deducted/collected for the month of July, 2023. However, all sum deducted/collected 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

14 August 2023 –

​​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2023
​

14 August 2023 –

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2023

14 August 2023 –

​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2023

14 August 2023 –

​Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June, 2023

Note: Applicable in case of specified person as mentioned under section 194S

15 August 2023 –

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan

15 August 2023 –

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2023

15 August 2023 –

​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023

Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023

30 August 2023 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2023
​

30 August 2023 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2023

30 August 2023 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2023

30 August 2023 –

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of July, 2023

Note: Applicable in case of specified person as mentioned under section 194S​

31 August 2023 –

​​​​Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023).​

31 August 2023 –

​​​​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023).​

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