Statutory and Tax Compliance Calendar for May 2023
| S. No. | Statue | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Apr-23 | 7-May-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. 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. |
| 2 | GST | GSTR-7- TDS return under GST | Apr-23 | 10-May-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 | Apr-23 | 10-May-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 | Apr-23 | 11-May-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 5 | GST | IFF (Invoice Furnishing Facility) | Apr-23 | 13-May-23 | IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | GST | GSTR -6 | Apr-23 | 13-May-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | Form 24G | Apr-23 | 15-May-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of April, 2023 has been paid without the production of a challan |
| 8 | Income Tax | TDS Certificate | Mar-23 | 15-May-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of March, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 9 | Income Tax | TCS Deposit | Jan-March, 2023 | 15-May-23 | ​Quarterly statement of TCS deposited for the quarter ending March 31, 2023. |
| 10 | Income Tax | Form No. 3BB | Apr-23 | 15-May-23 | ​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Apr-23 | 15-May-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GSTR – 3B | Apr-23 | 20-May-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 13 | GST | GSTR -5 | Apr-23 | 20-May-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | Apr-23 | 20-May-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Due date of Payment of Tax | Apr-23 | 25-May-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 16 | Company Law | LLP Form 11 | 2022-23 | 30-May-23 | Every limited liability partnership shall file an annual return, along with all the documents which are required to be or attached to such annual return, duly authenticated with the Registrar in LLP Form No. 11. |
| 17 | Company Law | PAS 6 | Oct-March, 23 | 30-May-23 | PAS 6 is filed by To be filed by unlisted public company for reconciliation of share capital audit report on half yearly. |
| 18 | Income Tax | Form No. 49C | 2022-23 | 30-May-23 | ​Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23. |
| 19 | Income Tax | TDS Challan cum Statement | Apr-23 | 30-May-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of April, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 20 | Income Tax | TCS Certificate | Jan-March, 2023 | 30-May-23 | ​Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23. |
| 21 | Income Tax | TDS Return filing | Jan-March, 2023 | 31-May-23 | ​Quarterly statement of TDS deposited for the quarter ending March 31, 2023. |
| 22 | Income Tax | Form No. 61A | 2022-23 | 31-May-23 | ​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23. |
| 23 | Income Tax | Form No. 61B | 2022 | 31-May-23 | ​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions. |
| 24 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | ​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn’t been allotted any PAN. |
| 25 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN​. |
| 26 | Income Tax | Form 9A | 2022-23 | 31-May-23 | ​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 or before July 31, 2023). |
| 27 | Income Tax | Form no. 10 | 2022-23 | 31-May-23 | ​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 or before July 31, 2023)​. |
*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).