Compliance Calendar

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

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

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

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

Return of Outward Supplies for May 2023 by taxpayers who opted for QRMP scheme (GSTR-1 IFF (Optional))

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

?Due date for issue of TDS Certificate for tax deducted under section 194-IA , 194-IB, 194M and 194S in the month of April'2023

Payment of ESI Contribution May 2023 (Online)

Payment of first installment of advance tax for the assessment year 2024-25

Due date for issue of Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2023

Due date for issue of Quarterly TDS certificates in respect of salary paid and tax deducted during Financial Year 2022-23

Due date for furnishing statement of income paid or credited by an investment fund to its unit holder for the Previous year 2022-23 (Form 64D)

PF payment for May 2023 (Online)

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

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

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

Payment of GST for May 2023 for registered taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) (PMT-06)

Due date for e-filing of a statement by an eligible investment fund under section 9A in respect of its activities in financial year 2022-23 (Form 3CEK)

Return in respect of securities transaction tax for the financial year 2022-23

Due date for furnishing of Equalisation Levy statement for the Financial Year 2022-23

Due date for filing Return (Form DPT-3)

Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative Note: The deadline has been extended from March 31, 2023, to June 30, 2023, vide press release, dated 28-03-2023

Due date for submitting quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2023

Due date for for Statement to be furnished by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23 (Form 64C)

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

Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23 (Form 64B)

Karnataka: EPF Act: Remittance of EPF Contributions

Karnataka: EPF Act: IW-1 Returns

Karnataka: ESI Act: Remittance of ESI Contributions

Karnataka: Professional Tax: Submit Form-5A & Form-9A and pay tax Deducted from employees

Karnataka: Professional Tax: Submit Annual Return (Form-5)

Karnataka: Professional Tax: Annual Payment of Enrolment Tax

Karnataka: Employment Exchanges (Compulsory Notification Of Vacancies) Act: Submit quarterly Employment Exchange Return (FORM ER-1)