September 2023 Compliance Calendar - GST, Income Tax & Others

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GST Due Dates:

PARTICULARS	NATURE	TAX PERIOD	DUE DATE
GSTR-7	TDS DEDUCTORS UNDER GST	August 2023	10 September 2023
GSTR-8	TCS COLLECTERS UNDER GST	August 2023	10 September 2023
GSTR-1	MOTHLY RETURN FOR OUTWARD SUPPLIES	August 2023	11 September 2023
GSTR-5	NRTP	August 2023	13 September 2023
GSTR-6	ISD (INPUT SERVICE DISTRIBUTOR)	August 2023	13 September 2023
GSTR-3B	MOTHLY	August 2023	20 September 2023
GSTR-5A	OIDAR	August 2023	20 September 2023
RFD-10	REFUND OF TAX TO CERTAIN PERSONS		18 Months after the end of quarter for which refund is to be claimed

INCOME TAX:

7 September 2023 –

Due date for deposit of Tax deducted/collected for the month of August, 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 September 2023 –

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

14 September 2023 –

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

14 September 2023 –

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

14 September 2023 –

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

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

15 September 2023 –

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

15 September 2023 –

Second instalment of advance tax for the assessment year 2024-25

15 September 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 August, 2023

30 September 2023 –

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

30 September 2023 –

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

30 September 2023 –

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

30 September 2023 –

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

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

30 September 2023 –

Due date for filing of audit report under section 44AB for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023)

30 September 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 November 30, 2023).

30 September 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 November 30, 2023).

30 September 2023 –

Quarterly statement of TCS deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023

30 September 2023 –

Extended Due Date: Quarterly statement of TDS deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023