Due Date Compliance
Here is the Due Date Compliance Calendar for August 2023 for ease of working.
01-08-2023
E-Invoicing is applicable if GST Turnover in any of the FY 2017-18 (1st July 2017 to 31st March 2018), 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23 was more than Rs. 5Cr.
07-08-2023
Due date for deposit of Tax deducted/collected for the month of July 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 when tax is paid without the production of an Income-tax Challan
10-08-2023
- Furnishing GSTR-7 (July 2023), Taxpayers who are required to deduct TDS as per GST Law
- Furnishing GSTR-8 (July 2023), Taxpayers who are required to collect TCS as per GST Law
11-08-2023
Furnishing GSTR-1 (July 2023), Taxpayers who have not opted for QRMP Scheme
13-08-2023
- Furnishing Invoice Furnishing Facility (IFF) (July 2023), Taxpayers who have opted for the QRMP Scheme
- Furnishing GSTR-6 (July 2023) to be filed by an Input Service Distributor
- Furnishing GSTR-5 (July 2023) to be filed by a Non-Resident Foreign Taxpayer
14-08-2023
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
15-08-2023
- Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan
- 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 July, 2023
- Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023 [Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023]
- Due Date for Payment of PF and ESIC for the month of July 2023
20-08-2023
- Furnishing GSTR-3B (July, 2023), Taxpayers who have not opted for QRMP Scheme
- Furnishing GSTR-5A (July 2023) to be filed by a Non-Resident OIDAR Service Providers
Due Date Compliance
25-08-2023
Payment of GST in Form PMT-06 for the month of July 2023, Taxpayers who have opted for QRMP Scheme
30-08-2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-M, 194-IB and 194-S for the month of July, 2023
31-08-2023
- 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 October 31, 2023).
- 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 October 31, 2023).
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