Know the Due Dates for GST Compliances in April 2023

GST - Compliances - in - April - 2023 - TAXSCAN

It is important for individuals to be good citizens by paying their taxes on time and following all major tax-related rules and regulations proposed by the government. This is crucial for the economic development of a nation.

Adherence to the due date of compliances of the Goods and Services Tax (GST) as well as Income Tax returns, statements and tax payments helps ensure the smooth functioning of administrative work related to tax collection.

Additionally, taxpayers who file their Goods and Services Tax Returns on time can avoid heavy penalties and fines imposed by the government apart from the cancellation of registration for non-filing of returns.

Due DatesCompliance/Forms/Filings
From 01.04.2023Compliance of Audit Trail Requirement in Accounting Software.
07.04.2023Due Date for Deposit of TDS by Government Officer. (With Challan)
10.04.2023Monthly filing of GSTR-7 By Tax Deductor. Monthly filing of GSTR-8 By E-Commerce Operator.
11.04.2023Monthly filing of GSTR-1 (Turn Over> Rs. 5 Crore or opted to file monthly Return)
13.04.2023GSTR-1 (Taxpayer in QRMP Scheme) Quarterly
13.04.2023Monthly filing of GSTR-5 By Non Resident Taxable Persons. Monthly filing of GSTR-6 By Input Service Distributor
14.04.2023Issue of TDS Certificate U/s 194-IA, 194-IB, 194M and 194S. (Form 16B, 16C, 16D and 16A respectively).
15.04.2023Furnishing statement in Form 3BB by a stock exchange in respect of transactions in which client codes were modified after registering in the month. Quarterly statement in respect of foreign remittance (to be furnished by authorized dealers) in Form no. 15CC for quarter ending March, 2023.
15.04.2023Monthly payment of ESIC Contribution to Govt. Monthly payment PF Contribution to Govt with ECR.
18.04.2023CMP-08 for payment of self-assessed tax liability to be filed quarterly by composition taxable persons.
20.04.2023Monthly Filing of GSTR-3B (T.O > Rs. 5Cr or opted to file monthly Return). Monthly filing of GSTR-5A By OIDAR Service Providers.
22.04.2023Quarterly Filing of GSTR-3B (Taxpayer Opted QRMP Scheme) – Check respective State.
24.04.2023Quarterly Filing of GSTR-3B (Taxpayer Opt QRMP Scheme) – Check respective State.
25.04.2023GST Payment (GST PMT-06) (Taxpayer with T.O up to Rs. 5Cr & Opted QRMP).
30.04.2023E-Filing of a declaration in Form no. 61 containing particulars of Form no. 60 received during the period Oct 1, 2022 to Mar 31, 2023.
30.04.2023Uploading of Form 15G/15H received during the quarter ending March, 2023.
30.04.2023Quarterly deposit of TDS for Q4 when AO has permitted quarterly deposit of TDS U/s 192, 194A, 194D or 194H.
30.04.2023Monthly Deposit of TDS (Challan No. ITNS- 281) Other than Govt office.
30.04.2023Furnishing Form 24G by Government Office where TDS/TCS for the month of March, 2023 has been paid without the production of a challan.
30.04.2023Furnishing of challan cum statement in respect of tax deducted U/s 194-IA, 194-IB, 194M and 194S.
30.04.2023A half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.

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