Statutory Compliance Calendar for November 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of November 2023
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of November 2023.
1. Income Tax
|
Nature |
Due Date |
| Due date for deposit of TCS/ TDS deducted for the month ending October 2023 | 7th November 2023 |
| Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of October 2023 | 14th November 2023 |
| Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023 | 15th November 2023 |
| Due date for furnishing of Challan-cum-statement in respect of TDS deducted u/s 194-IA, 194-IB, and 194M for the month of October 2023 | 30th November 2023 |
| Due date for filing Income tax return of entities and Individual/ partner of entities if he/it is required to submit a report under section 92E or due date for tax audit was 31.10.2023 | 30th November 2023 |
| Due date for furnishing Income tax return for entities required to file ITR 7 and whose tax audit was filed on 31.10.2023 | 30th November 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | October 2023 | 10th November 2023 |
| GSTR 1 | Turnover >5 crore | October 2023 | 11th November 2023 |
| GSTR 1 (IFF) (Quarterly) | Who opted for QRMP scheme | October 2023 | 13th November 2023 |
| GSTR 6 | ISD | October 2023 | 13th November 2023 |
| GSTR 5 | Non-Resident taxable person | October 2023 | 13th November 2023 |
| GSTR 5A | OIDAR | October 2023 | 20th November 2023 |
| GSTR 3B | Who opted for Monthly | October 2023 | 20th November 2023 |
| GSTR 3B | Who opted for QRMP scheme | October 2023 | 22nd November 2023*24th November 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 |
| Due date for Completing Limited review for Listed Companies for Quarter ending 30.09.2023 | 14th November 2023 |
| EPF- Payment of contribution for October month | 15th November 2023 |
| ESI- Payment of contribution for October month | 15th November 2023 |