Statutory Compliance Calendar for April 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of April 2023
Below mentioned are some important due dates under Income tax, GST, company law etc for the month of April 2023.
1. Income Tax
| Nature | Due Date |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023 | 14th April 2023 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of March, 2023 | 30th April 2023 |
| Due date for deposit of TDS deducted for the month ending March 2023 | 30th April 2023 |
| Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023 | 30th April 2023 |
| Due date for filing declaration in Form 61 containing particulars of form 60 received during the period October 1, 2022 to March 31, 2023 | 30th April 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | March 2023 | 10th April 2023 |
| GSTR 1 | Turnover >5 crore | March 2023 | 11th April 2023 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | March 2023 | 13th April 2023 |
| GSTR 6 | ISD | March 2023 | 13th April 2023 |
| GSTR 5A | OIDAR | March 2023 | 20th April 2023 |
| GSTR 5 | Non-Resident taxable person | March 2023 | 20th April 2023 |
| GSTR 3B | Who opted for Monthly | March 2023 | 20th April 2023 |
| GSTR 3B | Who opted for QRMP scheme | March 2023 | 22nd April 2023*
24th April 2023** |
*States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
**States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
3. EPF/ESI and Other laws
| Nature | Due Date |
| EPF- Payment of contribution for March Month | 15th April 2023 |
| ESI- Payment of contribution for March Month | 15th April 2023 |