COMPLIANCE SHEET FOR THE MONTH OF JANUARY 2023
| Date | Act | Particulars | Period | Description |
| 07-01-2023 | Income Tax | TDS/TCS Payment for December, 2022 | Dec, 22 | Due date for deposit of Tax deducted/collected for the month of December, 2022. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
| 07-01-2023 | Income Tax | TDS Payment for Oct – Dec 22 – AO permitted | Oct -Dec 22 | Due date for deposit of TDS for the period October 2022 to December 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H |
| 14-01-2023 | Income Tax | Issue of TDS Certificate- 194-IA, 194IB, 194M, 194S | Nov, 22 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of November, 2022 |
| 15-01-2023 | Income Tax | Form 24G | Dec, 22 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2022 has been paid without the production of a challan |
| 15-01-2023 | Income Tax | Form no. 3BB | Dec, 22 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of December, 2022 |
| 15-01-2023 | Income Tax | TCS Return | Oct -Dec 22 | Quarterly statement of TCS for the quarter ending December 31, 2022 |
| 15-01-2023 | Income Tax | Form No. 15CC | Oct -Dec 22 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2022 |
| 15-01-2023 | Income Tax | Form 15G/15H | Oct -Dec 22 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2022 |
| 30-01-2023 | Income Tax | TCS certificate | Oct -Dec 22 | Quarterly TCS certificate in respect of quarter ending December 31, 2022 |
| 30-01-2023 | Income Tax | TDS Pay- 194-IA, 194-IB, 194M, 194S | Dec, 22 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of December, 2022 |
| 31-01-2023 | Income Tax | TDS Return | Oct -Dec 22 | Quarterly statement of TDS for the quarter ending December 31, 2022 |
| 31-01-2023 | Income Tax | Form 10BBB | Oct -Dec 22 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending December, 2022 |
| 31-01-2023 | Income Tax | Form II | Oct -Dec 22 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2022 |
| 10-01-2023 | GST | GSTR-7 for December, 2022 | Dec, 22 | Summary of Tax Deducted at Source (TDS) and deposited under GST laws for the month of December, 2022 |
| 10-01-2023 | GST | GSTR-8 for December, 2022 | Dec, 22 | Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws for the month of December, 2022 |
| 11-01-2023 | GST | GSTR-1 for the month of December, 22 | Dec, 22 | Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Oct – Dec 2022 |
| 13-01-2023 | GST | GSTR-6 for the month of | Dec, 22 | GSTR 6 is a monthly return for Input Service Distributors (ISD) to provide the details of their inward supplies & distributed Input Tax Credit (ITC). |
| 13-01-2023 | GST | GSTR-5 for the month of December, 22 | Dec, 22 | Summary of outward taxable supplies and tax payable by a non-resident taxable person |
| 13-01-2023 | GST | GSTR-1 for the quarter of October 22 to December 22 | Oct -Dec 22 | Summary of outward supplies by taxpayers who opted for QRMP scheme. The taxpayers who have not uploaded B2B invoices using IFF for October & November 22, should upload all the three months invoices in quarterly GSTR-1. |
| 18-01-2023 | GST | CMP-08 For Oct to Dec, 22 | Oct -Dec 22 | Quarterly Challan-cum-statement to be furnished by composition dealers |
| 20-01-2023 | GST | GSTR-5A for the month of December, 22 | Dec, 22 | Summary of outward taxable supplies and tax payable by a person supplying OIDAR services |
| 20-01-2023 | GST | GSTR-3B for the month of December, 22 | Dec, 22 | Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Oct – Dec 22 |
| 22-01-2023 | GST | GSTR-3B for the quarter of Oct – Dec 22 – QRMP Scheme 1 | Oct -Dec 22 | GSTR-3B is a self-declared summary GST return filed for States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
| 24-01-2023 | GST | GSTR-3B for the quarter of Oct – Dec 22 – QRMP Scheme 2 | Oct -Dec 22 | GSTR-3B is a self-declared summary GST return filed for States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
| 15-01-2023 | PF & ESIC | PF & ESIC for Dec, 22 | Dec, 22 | PF deducted from the Employees’ salary in the month of December, 2022, needs to be paid on or before 15th of January, 2022 The payment of ESIC is made by every employer to the ESIC department on a monthly basis. The due date for ESIC is 15th January, 2022 |