Statutory Compliance Calendar for October 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of October 2023
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of October 2023.
1. Income Tax
|
Nature |
Due Date |
|
Due date for deposit of TCS/ TDS deducted for the month ending September 2023 |
7th October 2023 |
|
Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of September 2023 |
15th October 2023 |
|
Due date for filing Quarterly TCS return for quarter ending 30th September 2023 |
15th October 2023 |
|
Due date for issuing TDS certificate for TDS return filed for Q1 ending on 30th June 2023 for which due date for filing TDS return was 30.09.2023 |
15th October 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 September 2023 |
30th October 2023 |
|
Due date for submitting Income Tax return for assessee liable for Tax audit in September 2023 or companies |
31st October 2023 |
|
Due date for submitting Form 3CEB, 3CEJ and Tax audit report of entities liable for Transfer pricing audit under section 92E |
31st October 2023 |
|
Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23 |
31st October 2023 |
|
Due date for submission of TDS Return for quarter ending 30th September 2023 |
31st October 2023 |
|
Due date for furnishing Tax audit report of Trust in Form 10B/ Form 10BB |
31st October 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | September 2023 | 10th October 2023 |
| GSTR 1 | Turnover >5 crore | September 2023 | 11th October 2023 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | September 2023 | 13th October 2023 |
| GSTR 6 | ISD | September 2023 | 13th October 2023 |
| GSTR 5 | Non-Resident taxable person | September 2023 | 13th October 2023 |
| GSTR 5A | OIDAR | September 2023 | 20th October 2023 |
| GSTR 3B | Who opted for Monthly | September 2023 | 20th October 2023 |
| GSTR 3B | Who opted for QRMP scheme | September 2023 | 22nd October 2023*24th October 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 September month |
15th October 2023 |
|
ESI- Payment of contribution for September month |
15th October 2023 |