Statutory Compliance Calendar for September 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of September 2023
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of September 2023.
1. Income Tax
| Nature | Due Date |
| Due date for deposit of TCS/ TDS deducted for the month ending August 2023 | 7th September 2023 |
| Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of August 2023 | 14th September 2023 |
| Second instalment of advance tax for the assessment year 2024-25 | 15th September 2023 |
| Due date for filing of tax audit report under section 44AB in Form 3CD for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023) and Form 10B in case of charitable institute | 30th September 2023
|
| Due date for submission of TDS Return except for Form 24Q which was extended from 31st July to 30th September, 2023 earlier vide notification for Quarter 1 of A.Y. 2024-25 | 30th September 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 August 2023 | 30th September 2023
|
Note: Please note that the said due date is applicable only if the assessee has not filed its TDS Return by 31st July 2023, as the due date for filing TDS Return for Q1 of A.Y. 2024-25 has been extended up to 30th September 2023 except for Form 24Q.
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | August 2023 | 10th September 2023 |
| GSTR 1 | Turnover >5 crore | August 2023 | 11th September 2023 |
| IFF | Who opted for QRMP scheme | August 2023 | 13th September 2023 |
| GSTR 6 | ISD | August 2023 | 13th September 2023 |
| GSTR 5 | Non-Resident taxable person | August 2023 | 13th September 2023 |
| GSTR 5A | OIDAR | August 2023 | 20th September 2023 |
| GSTR 3B | Who opted for Monthly | August 2023 | 20th September 2023 |
| Payment in GSTR 3B | Who opted for QRMP scheme | August 2023 | 22nd September 2023*
24th September 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 August month | 15th September 2023 |
| ESI- Payment of contribution for August month | 15th September 2023 |
| Director/ Designated partner KYC under Companies law and LLP Act by DIR-3 KYC | 30th September 2023 |
Note- The due date for completion of Statutory Audit for companies also falls in the month of September. Hence it is requested to complete the statutory audit by September.