Statutory Compliance Calendar for January 2023 | Income tax, GST and various other laws

Statutory Compliance Chart for the Month of January 2023: Below mentioned are some important due dates under Income tax, GST, company law etc for the month of January 2023

 

1. Income Tax  

  

Nature             Due Date            
Due date for payment of TCS/TDS for the month of December 2022         7th January 2023  
Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of November, 2022  14th January 2023  
Quarterly statement of TCS for the quarter ending December 2022   15th January 2023  
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S for the month of December, 2022    30th January 2023  
Quarterly statement of TDS for the quarter ending December 2022    31st January 2023  

 

2. GST  

 

Return Turnover Month/ Quarter ending Due Date
GSTR 7/8 TDS/TCS November 2022 10th December 2022
GSTR 1 Turnover >5 crore   December 2022   11th January 2023    
GSTR 1 (Quarterly)  Who opted for QRMP scheme     December 2022   13th January 2023 
GSTR 6 ISD November 2022 13th December 2022
GSTR 5A OIDAR November 2022 20th December 2022
GSTR 5 Non-Resident taxable person November 2022 20th December 2022
GSTR 3B   Who opted for Monthly  December 2022   20th January 2023 
GSTR 3B Who opted for QRMP scheme   December 2022   22nd January 2023*

 

24th January 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 December Month   15th January 2023 
ESI- Payment of contribution for December month  15th January 2023 

 

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