Compliance calendar for the month of February 2023

S.No	Particulars of Compliance		Forms/ returns	Due Date
Compliance Calendar Under GST
1	Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of January 2023		GSTR-7	10.02.2023
2	The due date for furnishing statement by e-commerce companies for the Month of January 2023		GSTR-8	10.02.2023
3	GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.     Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.		GSTR-1	11.02.2023
4	Return of Input Service Distributor (ISD)		GSTR-6	13.02.2023
5	Every Non-resident taxable person file Monthly GST Return  Earlier of a. 20 days after the end of the Calendar month (OR) b. within 7 days  after the last day of validity period of registration		GSTR-5	20.02.2023
6	OIDARS providing service to other then registered person shall file a monthly GST Return		GSTR-5A	20.02.2023
7	GSTR return for the month of January, 2023. For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.		GSTR-3B	20.02.2023
8	Summary of outward supplies, ITC claimed, and net tax payable by taxpayers  with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B   Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep		GSTR-3B	22.02.2023
9	Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing.   Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi		GSTR-3B	24.02.2023
10	Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.		GST – PMT-06	25.02.2023
11	Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return		GSTR-11	28.02.2023
S.No	Compliance Calendar Under ESI ,PF & Professional Tax		Forms/ returns	Due Date
1	Payment and filing of ESIC Return for the month of January 2023		ESI challan	15.02.2023
2	Payment and filing of PF Return for the month of January 2023		ECR	15.02.2023
3	Payment of professional tax  for the month of January 2023		PT challan	15.02.2023
S.No	Compliance Calendar Under SEBI and ECB		Forms/ returns	Due Date
1	The borrower are required to report actual ECB transaction on monthly basis through AD category I bank		FORM ECB 2	07.02.2023
2	Regulation 32 (1) - Statements of deviation(s) or variation(s).			14.02.2023
3	Regulation 33 (3) (a) - Financial Results along with Limited review report/Auditor’s report.			14.02.2023
S.No	Compliance Calendar Under Income Tax		Forms/ returns	Due Date
1	Due date for deposit of Tax deducted/collected for the month of January, 2023. However, all the 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			07.02.2023
2	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2022.		FORM 16B	14.02.2023
3	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2022.		FORM 16C	14.02.2023
4	Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2022.		FORM 16D	14.02.2023
5	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022		FORM 16A	15.02.2023
6	Due date for furnishing of payment of TDS/TCS  for the month of January, 2023 without the production of a challan by an office of the Government		FORM 24G	15.02.2023
Compliance Calendar Under Companies Act
In view of launch of  V3, MCA vide General Circular 1/2023 dated 09.01.2013 has extended the due dates by 15 days without levy of additional fees of below 45 forms where the due dates falls between 07.01.2023 and 22.01.2023 (Except PAS-3)
Recent Circular: MCA vide circular 03/2023 dated 07.02.2023 1. Has allowed a further additional time of 15 days for filing of the below forms, without additional fee 2. For Form PAS-03 whose due dates for filing fall between 20.01.2023 and 06.02.2023, can also be filed without payment of additional fees for a period of 15 days.
S.No		Particulars of Compliance	Forms/ returns	Due Date
1		Particulars of appointment of directors and the key managerial personnel and the changes among them	DIR-12
2		Notice of resignation of a director to the Registrar	DIR-11
3		Application for allotment of Director Identification Number	DIR-3
4		Intimation of Director Identification Number by the company to the Registrar DIN services	DIR-3C
5		Application for surrender of Director Identification Number	DIR-5
6		Intimation of change in particulars of Director to be given to the Central Government	DIR-6
7		Application for grant of License to an existing company under section 8	INC-12
8		Application to Regional Director for conversion of section 8 company into any other kind of company	INC-18
9		Intimation to Registrar of revocation of license issued under section 8	INC-20
10		Declaration for commencement of business	INC-20A
11		Notice of situation or change of situation of registered office	INC-22
12		Application to the Regional Director for approval to shift the Registered Office from one State to another state or from jurisdiction of one Registrar to another Registrar within the State	INC-23
13		Application for approval of Central Government for change of name	INC-24
14		Conversion of public company into private company or private company into public company or Conversion of Unlimited Liability Company into Limited Liability Company	INC-27
15		Notice of Order of the Court or any other competent authority	INC-28
16		One Person Company - Change in Member/ Nominee	INC-4
17		One Person Company - Conversion form	INC-6
18		Filing of Resolutions and agreements to the Registrar under section 117	MGT-14
19		Return of appointment of managing director or whole time director or manager	MR-1
20		Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors	MR-2
21		Form for filing application for declaration as Nidhi Company or updation of status by Nidhis.	NDH-4
22		Return of Allotment	PAS-3
23		Notice to Registrar of any alteration of share capital	SH-7
24		Return in respect of buy-back of securities	SH-11
25		Letter of Offer	SH-8
26		Declaration of Solvency	SH-9
27		Return of Statutory Compliances	NDH-1
28		Application for extension of time	NDH-2
29		Return of Nidhi Company for the half year ended	NDH-3
30		Particulars of person(s) charged for the purpose of sub clause (iii) or (iv) of clause 60 of section 2	GNL-3
31		Reconciliation of Share Capital Audit Report (Half yearly)	PAS-6
32		Notice of situation or change of situation or discontinuation of situation, of place where foreign register shall be kept	MGT-3
33		Information Memorandum	PAS-2
34		Report by the company to Registrar for disqualification of Directors	DIR-9
35		Application for removal of Disqualification of Directors	DIR-10
36		Notice of address at which books of account are maintained	AOC-5
37		Information to be filed by foreign company	FC-1
38		Return of alteration in the documents filed for registration by foreign company	FC-2
39		Annual accounts along with the list of all principal places of business in India established by foreign company	FC-3
40		Annual Return of a Foreign company	FC-4
41		Form for submission of documents with the Registrar	GNL-2
42		Addendum to form	GNL-4
43		Application to ROC for obtaining the status of dormant company	MSC-1
44		Return of dormant companies	MSC-3
45		Application for seeking status of active company	MSC-4
46		Form for filing application to Regional Director	RD-1

Note: This Compliance Calendar has been prepared based on the information available as on 07^th February 2023. Members are requested to verify the subsequent changes, if any made to the due dates