Reetu | Sep 25, 2023 |
A Hectic Week Full of Income Tax, TDS, ROC Due Dates; Know all Date Dates Here
As the monsoon ends, this new month comes with various tax compliance for taxpayers and business individuals. The month starts with a few festivals. Which lightened up the mood of working people and help them to focus more on their compliance. Working people who are finance professionals, know that this month is full of due dates related to Income Tax, GST, MCA etc.
The month is coming to an end, only a week left. In the article we will see what are the upcoming due dates and managing compliance-related deadlines is crucial for businesses.
Due Date for Payment of GST PMT 06 by Taxpayers who have opted for QRMP Scheme for the period of August 2023.
PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.
Due Date for Filing of AOC-4 (OPC) for FY 2022-23 by Taxpayers who are One Person Company.
Form AOC-4 for OPC needs to be filed with the relevant ROC within 180 days of the closure of a particular financial year.
Due Date for Filing of Tax Audit Report u/s 44AB for FY 2022-23 (AY 2023-24) in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023).
Due Date for Filing of DIR-3 KYC form by the person who have DIN.
Every individual who holds DIN as on 31st March 2023 and who has not filed DIR 3 KYC form previously or there is any change wrt KYC details along with email id and mobile number. Every DIN holder who has previously filed form DIR-3 KYC and there is no change wrt KYC details and email id and mobile number.
Due Date for Filing of TCS Return (Form 27EQ) for the period of April – 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 July 15, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023
Due Date for Filing of TDS Return (Form 26Q/ 27Q) for the period of April-June 2023.
Quarterly statement of TDS deposited for the quarter ending June 30, 2023 Note: The due date of furnishing TDS statement has been extended from July 31, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023
Due Date for Filing of Form No.10 by the Taxpayer.
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 November 30, 2023).
Due Date for Filing of Form 9A by the Taxpayer.
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply the income of the previous year in the next year or in the future (if the assessee is required to submit a return of income on November 30, 2023).
Due Date for Filing of TDS Pay- 194-IA, 194-IB, 194M, 194S by the Taxpayer.
Due Date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of August 2023.
The Due Date of conducting the AGM (Annual General Meeting) is on or before the 30th of September, 2023 following the end of the financial year.
| Due Date | Act / Taxation | Due Date Type | Period | Due Date Details |
| 25-09-2023 | GST | PMT-06 | Aug, 23 | PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme. |
| 27-09-2023 | MCA | AOC-4 (OPC) | FY 2022-23 | Form AOC 4 for OPC needs to be filed with relevant ROC within 180 days of the closure of a particular financial year. |
| 30-09-2023 | MCA | Annual General Meeting (AGM) | FY 2022-23 | The due date of conducting AGM is on or before the 30th September, 23 following the end of financial year. |
| 30-09-2023 | Income Tax | TDS Pay- 194-IA, 194-IB, 194M, 194S | Aug, 23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of August, 2023 |
| 30-09-2023 | Income Tax | Form 9A | NA | 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 November 30, 2023). |
| 30-09-2023 | Income Tax | Form No.10 | NA | 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 November 30, 2023). |
| 30-09-2023 | Income Tax | Extended – TDS Return | Apr – June 23 | Quarterly statement of TDS deposited for the quarter ending June 30, 2023 Note: The due date of furnishing TDS statement has been extended from July 31, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023 |
| 30-09-2023 | Income Tax | Extended – TCS Return | Apr – June 23 | Quarterly statement of TCS deposited for the quarter ending June 30, 2023 Note: The due date of furnishing TCS statement has been extended from July 15, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023 |
| 30-09-2023 | MCA | DIR-3 KYC | NA | Every individual who holds DIN as on 31st March 2023 and who has not filed DIR 3 KYC form previously or there is any change wrt KYC details along with email id and mobile number. Every DIN holder who has previously filed form DIR-3 KYC and there is no change wrt KYC details and email id and mobile number. |
| 30-09-2023 | Income Tax | Audit Report u/s 44AB | FY 2022-23 (AY 2023-24) | Due date for filing of audit report under section 44AB for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023) |
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