Statutory Compliance Calendar for July 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of July 2023
Below mentioned are some important due dates under Income tax, GST, company law etc for the month of July 2023.
1. Income Tax
| Nature | Due Date |
| Due date for deposit of TCS/ TDS deducted for the month ending June 2023 | 7th July 2023 |
| Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of June 2023 | 15th July 2023 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of June 2023 | 30th July 2023 |
| Due date for filing Form 10-IE to opt for a new regime for A.Y. 2023-24 (in case of an individual having business income) | 31st July 2023 |
| Due date for filing Income Tax Return (Non- Audit Cases) | 31st July 2023 |
| Due date for filing Form 24Q (TDS Return for salary) for the Quarter ending in June 2023 | 31st July 2023* |
Note- Kindly note that the Due date of TDS Return filing for Form 26Q, 27Q, and 27EQ (TCS Return) is extended to 30th September 2023.
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | June 2023 | 10th July 2023 |
| GSTR 1 | Turnover >5 crore | June 2023 | 11th July 2023 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | June 2023 | 13th July 2023 |
| GSTR 6 | ISD | June 2023 | 13th July 2023 |
| GSTR 5 | Non-Resident taxable person | June 2023 | 13th July 2023 |
| GSTR 5A | OIDAR | June 2023 | 20th July 2023 |
| GSTR 3B | Who opted for Monthly | June 2023 | 20th July 2023 |
| GSTR 3B | Who opted for QRMP scheme | June 2023 | 22nd July 2023*
24th July 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. ESI/ EPF and other laws
| Nature | Due Date |
| EPF- Payment of contribution for June Month | 15th July 2023 |
| ESI- Payment of contribution for June Month | 15th July 2023 |
| Due date for filing DPT-3 (return of deposits) by companies | 31st July 2023 |
| Due date to apply for higher EPS pension | 11th July 2023 |
| Due date for uploading Form 15G/ 15H for the Quarter ending 30th June | 15th July 2023 |
4. FEMA
| Nature | Due Date |
| Due date for filing Form FLA (Foreign Liabilities & Assets) | 15th July 2023 |