September 2023 Compliance Calendar – GST, Income Tax & Others

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GST Due Dates:

PARTICULARSNATURETAX PERIODDUE DATE
GSTR-7TDS DEDUCTORS UNDER GSTAugust 202310 September 2023
GSTR-8TCS COLLECTERS UNDER GSTAugust 202310 September 2023
GSTR-1MOTHLY RETURN FOR OUTWARD SUPPLIESAugust 202311 September 2023
GSTR-5NRTPAugust 202313 September 2023
GSTR-6ISD (INPUT SERVICE DISTRIBUTOR)August 202313 September 2023
GSTR-3BMOTHLYAugust 202320 September 2023
GSTR-5AOIDARAugust 202320 September 2023
RFD-10REFUND OF TAX TO CERTAIN PERSONS18 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

Important:

Last date to deposit or exchange Rs.2000 notes is 30 September 2023




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Pooja Gupta

CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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