VP & Associates

11/11/2023

May the divine blessings of Lord Ganesha and Goddess Lakshmi shower you with happiness and prosperity. Happy Diwali!

Diwali, one of the most eagerly anticipated festivals in India and around the world, symbolizes the victory of good over evil and the celebration of l

01/11/2023

Statutory and Tax Compliance Calendar for November 2023



S. No. Statue Purpose Compliance Period Due Date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Oct-23 7-Nov-23 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7- TDS return under GST Oct-23 10-Nov-23 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8- TCS return under GST Oct-23 10-Nov-23 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST GSTR-1 Oct-23 11-Nov-23 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
5 GST IFF (Invoice Furnishing Facility) Oct-23 13-Nov-23 IFF of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Oct-23 13-Nov-23 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Sep-23 14-Nov-23
Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of September, 2023.

Note: Applicable in case of specified person mentioned under section 194S.

8 Income Tax ​Quarterly TDS Certificate Jul-Sep, 2023 15-Nov-23 ​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023.
9 Income Tax Form 24G Oct-23 15-Nov-23 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2023 has been paid without the production of a challan.
10 Income Tax Form No. 3BB Oct-23 15-Nov-23 ​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 October, 2023.
11 Labour Law Providend Fund / ESI Oct-23 15-Nov-23 Due Date for payment of Provident fund and ESI contribution for the previous month.
12 GST GSTR - 3B Oct-23 20-Nov-23 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
13 GST GSTR -5 Oct-23 20-Nov-23 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Oct-23 20-Nov-23 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST Due date of Payment of Tax Oct-23 25-Nov-23 Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return.
16 Company Law PAS-6 April to Sep, 2023 29-Nov-23 Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.
17 Company Law MGT-7 FY 2022-23 29-Nov-23 MGT-7 is annual return of the company which is required to be filed within 60 days from the conclusion of AGM.
18 Income Tax TDS Challan cm Statement Oct-23 30-Nov-23
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of October, 2023.

Note: Applicable in case of specified person as mentioned under section 194S.

19 Income Tax Income Tax Return FY 2022-23 30-Nov-23 ​​​​​​Return of income for the assessment year 2023-24 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)​.
20 Income Tax Form No. 3CEAA FY 2022-23 30-Nov-23 ​​​​​Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23.
21 Income Tax Form No. 64 FY 2022-23 30-Nov-23 ​​​​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Form No. 64)​.
22 Income Tax Form No. 64D FY 2022-23 30-Nov-23 ​​​​Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders.
23 Income Tax Form No. 64 A FY 2022-23 30-Nov-23 ​​​​​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.
24 Income Tax Audit of Accounts U/s 35 (2AB) FY 2022-23 30-Nov-23 ​​​​​​Submit 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 has any international/specified domestic transaction].
25 Income Tax Form No. 3CEJ FY 2022-23 30-Nov-23 ​Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2023).
26 Income Tax Income Tax Return FY 2022-23 30-Nov-23 ​​The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023­24 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1).
Note: The due date has been extended from October 31, 2023 to November 30, 2023 vide Circular no. 16/2023, dated 18-09-2023.
27 GST Amendment in GSTR-1 2022-23 30-Nov-23 Due date for making amendment in GSTR-1 of FY 2022-23 is earlier of the following dates:
a. 30th November, 2023
b. Date of filing of Annual return of FY 2022-23, i.e., 31st December, 2023.
28 GST ITC Availement 2022-23 30-Nov-23 Due date for availing ITC of invoices pertaining to FY 2022-23 is earlier of the following dates:
a. 30th November, 2023
b. Date of filing of Annual return of FY 2022-23, i.e., 31st December, 2023.

24/10/2023

Deals In: Income Tax, Goods and Service Tax (GST), (TDS, GST, Income Tax Returns) ROC compliance, Audits (GST, Internal & Statuary), 15 CA & CB , Payroll, ESIC, PF Compliance, company registrations, iec registration and other statuary & legal services etc.