List of Tax Compliances and Holidays for October 2023

September month is going in a few days and like this month the next month is also full of compliance and due dates for taxpayers and finance professionals. The schedule is more hectic as many important festivals especially Navratri are also lined up in October.

Here is the Tax Compliance Calendar for October 2023 along with a list of holidays.

Let’s look into the Tax Compliances and Holidays for October 2023

02nd October 2023

Holiday on account of Lal Bahadur Shastri Jayanti and Gandhi Jayanti

07th October 2023

• Due Date for Payment of TDS and TCS for the period of September 2023.
• Due date for deposit of TDS for the period July 2023 to September 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

08th October 2023

This Days marks as Indian Air Force Day

10th October 2023

Due Date for Filing of GSTR-8 and GSTR-7 for the month of September 2023.

11th October 2023

Due Date for Filing of GSTR-1 for the month of September 2023 for taxpayer who have not opted for QRMP Scheme

13th October 2023

• Due Date for Filing of GSTR-5 for the month of September 2023.
• Due Date for Filing of GSTR-1, who opted for QRMP Scheme for the period of July – September 2023.
• Due Date for Filing of GSTR-6 for the month of September 2023. GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC).

14th October 2023

Due Date for Filing of Form ADT-1 for the FY 22-23.

Note: Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the AGM in which the Auditor was appointed or reappointed as the case may be. For example, if the company’s AGM is conducted on 30 September 2023, then the company should file Form ADT-1 by 14th October 2023.

15th October 2023

Holiday on account of Navratri Puja.

15th October 2023

• Due Date for the payment of PF & ESIC for the month of September 2023. PF deducted from the Employees salary in the month of Sep, 23, needs to be paid on or before 15th of Oct, 2023 The payment of ESIC is made by every employer to the ESIC department on a monthly basis. The due date for ESIC is 15th Oct, 2023.
• Due Date for furnishing of Quarterly TCS certificate for the period of Apr-Jun 2023. [See Note]
• Due Date for furnishing of Quarterly TDS certificate [Non-Salary] for the period of Apr-Jun 2023. [See Note]
• Due Date for Filing of Form No. 15G/15H for the period of Jul-Sep 2023.
• Due Date for filing of TCS Return for the period of Jul-Sep 2023.
• Due Date for filing of Form no. 3BB for the period of September 2023.
• Due Date for filing of Form 24G for the month of September 2023.
• Due Date for furnishing of TDS Certificate- 194-IA, 194IB, 194M, 194S for the month of Aug 2023.

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

18th October 2023

Due Date for filing of GST CMP-08 Form which is a Quarterly Challan-cum-statement to be furnished by composition dealers for the period of Jul-Sep 2023.

20th October 2023

Holiday on account of Durga Pooja

20th October 2023

• Due Date for filing of GSTR-3B Form for the month of September 2023.
• Due Date for filing of GSTR-5A Form for the month of September 2023.

22nd October 2023

Due Date for filing of GSTR-3B (QRMP -1) for the month of September 2023 for States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

23rd October 2023

Holiday due to Maha Navami and Dussehra

24th October 2023

Due Date for filing of GSTR-3B (QRMP -2) for the period of Jul-Sep 2023 for States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25th October 2023

Due Date for filing of GST ITC-04 for the period of Apr-Sep 2023.

28th October 2023

Lakshmi Puja

29th October 2023

• Due Date for filing of Form MGT-15 for the FY 22-23.
• Due Date for filing of Form AOC-4 XBRL or Non-XBRL for the FY 22-23.

The MCA form for filing financial statements is AOC-4. Hence, Form AOC-4 is submitted with the MCA for each Financial Year within 30 days of a companys Annual General Meeting. The due date of conducting AGM is on or before the 30th September, 23 following the end of financial year.

30th October 2023

• Due Date for Issue of TCS Certificate for the period of Jul-Sep 2023.
• Due Date for Payment of TDS – 194-IA, 194-IB, 194M, 194S for the month of September 2023.
• Due Date for filing of MCA Form 8 for the FY 22-23.

31st October 2023

• Due Date for filing of Income Tax Return For Audit Cases.
• Due Date for filing of Income Tax Form II for the period of Jul-Sep 2023.
• Due Date for filing of Income Tax Form 10BBB for the period of Jul-Sep 2023.
• Due Date for filing of Income Tax Statement of Rules 5D, 5E and 5F for FY 22-23.
• Due Date for filing of Income Tax Form No. 3CEJ for FY 22-23.
• Due Date for filing of Income Tax Form No. 60 for the period of Apr-Sep 23.
• Date of Non-deduction of tax at source by a banking company for the period of Jul-Sep 2023.
• Due Date for Submitting a copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction].
• Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA).
• Due Date for filing of Income Tax Form no. 3CEAB for FY 22-23.
• Date for Transfer Pricing Audit for FY 22-23.
• Due Date for filing of Income Tax Audit Report u/s 44AB – Tranfer Pricing Assessee for FY 22-23.
• Due Date for filing of TDS Return for the period of Jul-Sep 2023.
• Due Date for filing of MSME 1 Form for the period of Apr-Sep 2023.