Statutory and Tax Compliance Calendar for February 2023

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS/TCS Liability Deposit	Jan-23	7-Feb-23	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	GST	GSTR-7- TDS return under GST	Jan-23	10-Feb-23	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR-8- TCS return under GST	Jan-23	10-Feb-23	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR-1	Jan-23	11-Feb-23	“1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
5	GST	IFF (Invoice Furnishing Facility)	Jan-23	13-Feb-23	IFF of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Jan-23	13-Feb-23	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Jan-23	14-Feb-23	Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of December 2022.
8	Income Tax	TDS Certificate	Oct-Dec, 2022	15-Feb-23	​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022.
9	Income Tax	Form 24G	Jan-23	15-Feb-23	​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January 2023 has been paid without the production of a challan.
10	Labour Law	Provident Fund / ESI	Jan-23	15-Feb-23	Due Date for payment of Provident fund and ESI contribution for the previous month.
11	GST	GSTR – 3B	Jan-23	20-Feb-23	“1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
12	GST	GSTR -5	Jan-23	20-Feb-23	GSTR-5 is to be filed by Non-Resident Taxable Person for the previous month.
13	GST	GSTR -5A	Jan-23	20-Feb-23	GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
14	GST	Due date of Payment of Tax	Jan-23	25-Feb-23	Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.

*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).

**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).