Due Date Compliance Calendar for June 2023

07-06-2023​​

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

10-06-2023

• Furnishing GSTR-7 (May, 2023), Taxpayers who are required to deduct TDS as per GST Law.
• Furnishing GSTR-8 (May, 2023), Taxpayers who are required to collect TCS as per GST Law.

11-06-2023

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

13-06-2023

• Furnishing Invoice Furnishing Facility (May, 2023), Taxpayers who have opted for QRMP Scheme
• Furnishing GSTR-6 (May, 2023) to be filed by an Input Service Distributor
• Furnishing GSTR-5 (May, 2023) to be filed by an Non-Resident Foreign Taxpayer

14-06-2023

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

15-06-2023

• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2023 has been paid without the production of a challan
• Due Date for Payment of PF and ESIC
• ​Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2023 and in respect of TDS on salary paid during Financial Year 2022-23
• ​First instalment of advance tax for the assessment year 2024-25
• ​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2022-23

20-06-2023

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

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

25-06-2023

Due Date for Payment of GST (May, 2023), Taxpayers who have opted for QRMP Scheme

29-06-2023

​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund unde​r section 9A in respect of its activities in financial year 2022-23

30-06-2023

• 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
• Return in respect of securities transaction tax for the financial year 2022-23
• ​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​
• ​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2022-23
• ​​Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2023
• Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2022-23. This statement is required to be furnished to the unit holders in form No. 64B
• ​Furnishing of Equalisation Levy statement for the Financial Year 2022-23
• Extended Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative
• Due Date for filing MCA form DPT-03, a return of deposits that companies must file to furnish information about deposits and/or outstanding receipt of loan or money other than deposits.
• Due Date for yearly Importer Exporter Code (IEC) Update