Due Date Compliance Calendar: July 2023

07-07-2023 ​​

Due date for deposit of Tax deducted/collected for the month of June, 2023. 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

​Due date for deposit of TDS for the period April 2023 to June 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

10-07-2023

Furnishing GSTR-7 (June, 2023), Taxpayers who are required to deduct TDS as per GST Law

Furnishing GSTR-8 (June, 2023), Taxpayers who are required to collect TCS as per GST Law

11-07-2023

Furnishing GSTR-1 (June, 2023), Taxpayers who have not opted for QRMP Scheme

13-07-2023

Furnishing GSTR-1 (April-June, 2023), Taxpayers who have opted for QRMP Scheme

Furnishing GSTR-6 (June, 2023) to be filed by an Input Service Distributor

Furnishing GSTR-5 (June, 2023) to be filed by an Non-Resident Foreign Taxpayer

15-07-2023

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

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2023

​Quarterly statement of TCS deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023​

Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2023

​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023

Due Date for Payment of PF and ESIC for the month of June 2023

20-07-2023

Furnishing GSTR-3B (June, 2023), Taxpayers who have not opted for QRMP Scheme

Furnishing GSTR-5 (June 2023) to be filed by a Non-Resident OIDAR Service Providers

22-07-2023/ 24-07-2023

Furnishing GSTR-3B (April-June, 2023), Taxpayers who have opted for QRMP Scheme

30-07-2023

Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023

Note: Due to extension of due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be October 15, 2023

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

31-07-2023

Quarterly statement of TDS (Form 24Q) deposited for the quarter ending June 30, 2023

Note: The due date of furnishing TDS statement (for 26Q and 27Q) has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023

​​Return of income for the assessment year 2023-24 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2023.

​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2023)​

Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023​

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023