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).