Compliance Calendar

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194IA,194-IB& 194M in the month of January, 2023 (26QB,26QC,26QD)

Payment of TCS / TDS for the month of February 2023 (Challan No.- ITNS 281)

Return filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST for February 2023 (GSTR-8)

Return filed by the persons who is required to deduct TDS (Tax deducted at source) under GST for February 2023 (GSTR-7 )

Return of Outward Supplies for February 2023 by taxpayers with Annual Aggregate turnover above Rs 5 Crore or opted to file the return monthly (GSTR-1)

Return filed by Input Service Distributors for February 2023 (GSTR-6)

Return filed by Non-Resident Taxable Person for February 2023 (GSTR-5)

Details of B2B Supply of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP for February 2023 (GSTR-1 IFF)

Payment of whole amount of advance tax for assessee covered under presumptive scheme of section 44AD / 44ADA in respect of assessment year 2023-24

Fourth Installment of advance tax for assessment year 2023-24

PF payment for February 2023

Payment of ESI Contribution February 2023

?Issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and section 194M in the month of January, 2023

Return filed by NRI OIDAR service provider for the month of February 2023 (GSTR-5A)

Payment of GST and Monthly Summary Return (Turnover more than Rs. 5 Crore in Previous year) for February 2023 for registered taxpayer or who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme (GSTR-3B)

Payment of GST by Registered person opted to file return under QRMP Scheme for February 2023 (PMT-06)

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

Filing of Country-By-Country Report for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. (3CEAD)

Uploading of statement, of foreign income offered to tax and tax deducted or paid on such income in previous year 2021-22, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4) (Form-67)

File application for Letter of Undertaking (LUT) for Fy 2023-24 (RFD-11)

?Filing of Country-By-Country Report for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group? (3CEAD)

The test for labor event