List of Statutory Due Dates 2023-24 (Updated on 07.07.2023)
A. INCOME-TAX ACT, 1961 - COMPLIANCES 2023-24
Income-tax - Yearly Compliances
| Particulars of Compliances | e-Form | Original Due Date |
|---|---|---|
| Donation Return - Sec 80G (For 2022-23) - Charitable Trust | 10BD | 31-May-2023 |
| Equalisation Levy Statement | Form-1 | 30-Jun-2023 |
| Income-tax Return (ITR) - Non-Corporate - Non-Tax Audit | ITR-1, ITR-4 | 31-Jul-2023 |
| Filing of ITR - Charitable Trust - Non-Audit | ITR-7 | 31-Jul-2023 |
| Filing Tax Audit Reports for business + Chartiable Trusts | 3CA/3CB & 3CD + 10B | 30-Sep-2023 |
| Filing of ITR - Tax Audit Cases (Non-TP) & Corporate Assesees | ITR-3, ITR-5 & ITR-6 | 31-Oct-2023 |
| Filing of ITR - Charitable Trust - Audit under 12A or other laws | ITR-7 | 31-Oct-2023 |
| Filing of Transfer Pricing Report & Tax Audit Report - TP Cases | 3CEB, 3CA/3CB & 3CD | 31-Oct-2023 |
| Filing of ITR - Transfer Pricing Cases | ITR-6, ITR-3, ITR-5 | 30-Nov-2023 |
| Belated / Revised Return for AY 2023-24 (FY 2022-23) | All ITRs | 31-Dec-2023 |
| Filing of Master File (Transfer Pricing) | 3CEAA | 30-Nov-2023 |
| Filing of Country by Courty Report Intimation (CbCR) | 3CEAC | 31-Dec-2023 |
Due date for Payment of Tax Deducted at Source (TDS) (Other than Govt):
1. April-Feb - On or before 7 days from the end of the month in which the deduction is made or income tax is due for salary
2. March - 30th day of April
Due date for Payment of Tax Collected at Source (TCS) (Other than Govt):
1. April-March : On or before 7 days from the end of the month in which the collection is made.
e-TDS Compliances - 2023-24
|
Form No - 26Q, 27Q, 24Q |
Period | Due Date |
| Q4(2022-23) | 1-Jan-23 to 31-Mar-23 | 31-May-2023 |
| Q1(2023-24) | 1-Apr-23 to 30-Jun-23 | 31-Jul-2023 |
| Q2(2023-24) | 1-Jul-23 to 30-Sep-23 | 31-Oct-2023 |
| Q3(2023-24) | 1-Oct-23 to 31-Dec-23 | 31-Jan-2024 |
| Q4(2023-24) | 1-Jan-24 to 31-Mar-24 | 31-May-2024 |
e-TCS Compliances - 2023-24
| Form No-27EQ | Period | Due Date |
| Q4(2022-23) | 1-Jan-23 to 31-Mar-23 | 15-May-2023 |
| Q1(2023-24) | 1-Apr-23 to 30-Jun-23 | 15-Jul-2023 |
| Q2(2023-24) | 1-Jul-23 to 30-Sep-23 | 15-Oct-2023 |
| Q3(2023-24) | 1-Oct-23 to 31-Dec-23 | 15-Jan-2024 |
| Q4(2023-24) | 1-Jan-24 to 31-Mar-24 | 15-May-2024 |
B. COMPANIES ACT, 2013 - COMPLIANCES 2023-24
| Particulars of Compliances | e-Form | Original Due Date | Revised Due Date |
| MSME Return (Oct'22 - Mar'23) | MSME-1 | 30-Apr-2023 | |
| Return of Deposits & Amount not treated as Deposits | DPT-3 |
30-Jun-2023 |
No Late fee up to 31.07.2023 |
| Annual Filing of Directors KYC | DIR-3-KYC | 30-Sep-2023 | - |
| AGM due date for the FY 2022-23 | 30-Sep-2023 | - | |
| Intimation of Appointment of Auditors (to be filed within 15 days of appointment) | ADT-1 | 14-Oct-2023 | - |
| Filing of Financial Statement (To be filed within 30 days of AGM) | AOC-4 | 29-Oct-2023 | - |
| MSME Return (Apr'23 - Sep'23) | MSME-1 | 31-Oct-2023 | - |
| Filing of Company Annual Return by OPC & Small Company | MGT-7A | 29-Nov-2023 | - |
| Filing of Company Annual Return by other than OPC & Small Company | MGT-7 | 29-Nov-2023 | - |
C. LIMITED LIABILITY PARTNERSHIP ACT, 2008 - COMPLIANCES 2023-24
| Particulars of ANNUAL Compliances | e-Form | Original Due Date |
| Annual Return of Limited Liability Partnership (LLP) | Form-11 | 30-May-2023 |
| Statement of Account & Solvency | Form-8 | 30-Oct-2023 |
D. GOODS & SERVICES TAX ACT, 2017 - COMPLIANCES 2023-24
1) Amnesty Scheme under GST laws
| Particulars | e-Form | Due Date | Notes |
| GST Annual Return FY 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 | GSTR-9 | 30.06.2023 | Late fee would be Rs.20,000 |
| Revocation of cancellation of registration done on or before 31.12.2022 due to non-filing of returns | 30.06.2023 | No further time would be provided | |
| Procedure for Assessment of Non-Filers of Return | 30.06.2023 | The assessment shall be withdrawn if returns furnished on or before 30.06.2023 along with interest u/s 50 and late fee payments if any. | |
| Filing of Final Return | GSTR-10 | 30.06.2023 | If the said return is filed between 01.04.2023 to 30.06.2023, the late fee is restricted to Rs.1000/- |
| Annual return - Composition Scheme for the period from July 2017 to FY 2021-22 | GSTR-4 | 30.06.2023 | If the return is filed betwen 01.04.2023 to 30.06.2023, no late fee shall be charged on filing of NIL returns and late fee is restricted to Rs.500 in other cases |
2) GST-Monthly Compliances 2023-24
GSTR-3B - 20th of Every Month
GSTR-1 - 11th of Every Month
3) GST-Quarterly Compliances 2023-24
| GSTR-3B | GSTR-1 | ||
| Month | Due Date | Month | Due Date |
| Q1 (Apr-Jun) | 22-Jul-2023 | Q1 (Apr-Jun) | 13-Jul-2023 |
| Q2 (Jul-Sep) | 22-Oct-2023 | Q2 (Jul-Sep) | 13-Oct-2023 |
| Q3 (Oct-Dec) | 22-Jan-2024 | Q3 (Oct-Dec) | 13-Jan-2024 |
| Q4 (Jan-Mar) | 22-Apr-2024 | Q4 (Jan-Mar) | 13-Apr-2024 |
4) GST- Yearly compliances
| Particulars of YEARLY Compliances | E-FORM | Original Due Date |
| GST Annual Return (GSTR-9) - 2022-23 | GSTR-9 | 31-Dec-2023 |
| GST Reconciliation Statement (GSTR-9C) - 2022-23 | GSTR-9C | 31-Dec-2023 |
5) GST- REFUND CLAIM
| Particulars of Compliances | E-FORM | Last Date |
|
Last Date to apply GST Refund for the FY 2021-22 |
RFD-01 | 30-Sep-23 |
E. Compliance for the year 2023-24 under FEMA
| Particulars of Compliances | Original Due Date |
|
FLA Annual Return (What is FLA Return?) |
15-Jul-2023 |
F. DIRECTORATE OF GENERAL OF FOREIGN TRADE (DGFT)
| Particulars of Compliances | Original Due Date |
|
IMPORT & EXPORT CODE RENEWAL (IE CODE) |
30-Jun-2023 |
Comments (2)
Venkatasalam
08 Apr, 2023 02:42 amGood Informations
Nethaji.T
12 Apr, 2023 12:36 pmSir really very useful for the Statutory due dates Direct and indirect Tax