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 February 2023 |
GSTR-7 |
10.03.2023 |
2 |
The due date for furnishing statement by e-commerce companies for the
Month of February 2023 |
GSTR-8 |
10.03.2023 |
3 |
GST Filing of returns by registered person with aggregate turnover
exceeding INR 5 Crores during previous year. |
GSTR-1 |
11.03.2023 |
4 |
Return of Input Service Distributor (ISD) |
GSTR-6 |
13.03.2023 |
5 |
Taxpayers who Opted for quarterly filing as per QRMP Scheme |
GSTR-1 - IFF |
13.03.2023 |
6 |
Every Non-resident taxable person file Monthly GST Return Earlier of |
GSTR-5 |
20.03.2023 |
7 |
OIDARS providing service to other then registered person shall file a
monthly GST Return |
GSTR-5A |
20.03.2023 |
8 |
GSTR return for the month of February, 2023. |
GSTR-3B |
20.03.2023 |
9 |
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 |
25.03.2023 |
10 |
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 |
28.03.2023 |
|
|
||
S.No |
Compliance Calendar Under
ESI ,PF & Professional Tax |
Forms/returns |
Due Date |
1 |
Payment and filing of ESIC Return for the month of February 2023 |
ESI challan |
15.03.2023 |
2 |
Payment and filing of PF Return for the month of February 2023 |
ECR |
15.03.2023 |
|
|||
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 (7
Working days) |
FORM ECB 2 |
08.03.2023 |
|
|||
S.No |
Compliance Calendar Under
Income Tax |
Forms/returns |
Due Date |
1 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of January, 2023. |
Form 26QB |
02.03.2023 |
2 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IB in the month of January, 2023. |
Form 26QC |
02.03.2023 |
3 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194M in the month of January, 2023 |
Form 26QD |
02.03.2023 |
4 |
Securities Transaction Tax/Commodities Transaction Tax - Due date for
deposit of tax collected for the month of February, 2023 - Due date for deposit of tax collected for
the month of February, 2023 |
07.03.2023 |
|
5 |
Collection and recovery of equalisation levy on specified services in
the month of February, 2023 |
07.03.2023 |
|
6 |
Due date for deposit of Tax deducted/collected for the month of
February, 2023 |
07.03.2023 |
|
7 |
Due date for furnishing of Form 24G by an office of the Government
where TDS/TCS for the month of February, 2023. |
Form 24G |
15.03.2023 |
8 |
Fourth instalment of advance tax for the assessment year 2023. |
Advance-Tax Instalment due date |
15.03.2023 |
9 |
Instalment of Advance Tax for assessee covered under presumptive
income scheme of Section 44AD/44ADA. |
Advance-Tax Instalment due date |
15.03.2023 |
10 |
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 February, 2023. |
Form 3BB |
15.03.2023 |
11 |
Due date for furnishing statement in Form No. 3BC by a recognised
association in respect of transactions in which client codes have been
modified after registering in the system for the month of February, 2023. |
Form 3BC |
15.03.2023 |
12 |
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of January, 2023 |
Form 16B |
17.03.2023 |
13 |
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of Janaury, 2023 |
Form 16C |
17.03.2023 |
14 |
Due date for issue of TDS Certificate for tax deducted under Section
194M in the month of January, 2023 |
Form 16D |
17.03.2023 |
15 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of February, 2023. |
Form 26QB |
30.03.2023 |
16 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IB in the month of February, 2023. |
Form 26QC |
30.03.2023 |
17 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194M in the month of February, 2023. |
Form 26QD |
30.03.2023 |
18 |
Collection and recovery of equalisation levy on e-commerce supply or
services for the quarter ending March 31, 2023 |
Collection and recovery of equalisation levy on e-commerce supply or
services |
31.03.2023 |
19 |
Country By Country Report in Form No. 3CEAD for a reporting accounting
year (assuming reporting accounting year is April 1, 2021 to March 31, 2022 |
Form 3CEAD |
31.03.2023 |
20 |
Due date for linking of Aadhaar number with PAN with fine of INR
1,000. |
31.03.2023 |
|
|
|||
Compliance Calendar Under
Companies Act |
|||
S.No |
Particulars of Compliance |
Forms/returns |
Due Date |
1 |
For the financial year 2021-22, form CSR-2 shall be filed separately
on or before 31st March, 2023 after filing FORM AOC-4 or AOC-4 XBRL or AOC-4
NBFC (Ind As), as the case may be |
CSR-2 |
31.03.2023 |
1.General Circulars No.4 /2023
dated 21.02.2023 it has been decided to allow further additional time till
31.03.2023 for filing of the below mentioned 45 forms which are due for
filing between 07.02.2023 and 28.02.2023, without additional fees, to the
stakeholders.
|
|||
S.No |
Particulars of Compliance |
Forms/returns |
|
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 |
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 |
Notice to Registrar of any alteration of share capital |
SH-7 |
|
23 |
Return in respect of buy-back of securities |
SH-11 |
|
24 |
Letter of Offer |
SH-8 |
|
25 |
Declaration of Solvency |
SH-9 |
|
26 |
Return of Statutory Compliances |
NDH-1 |
|
27 |
Application for extension of time |
NDH-2 |
|
28 |
Return of Nidhi Company for the half year ended |
NDH-3 |
|
29 |
Particulars of person(s) charged for the purpose of sub |
GNL-3 |
|
30 |
Reconciliation of Share Capital Audit Report (Half yearly) |
PAS-6 |
|
31 |
Notice of situation or change of situation or discontinuation of
situation, of place where foreign register shall be kept |
MGT-3 |
|
32 |
Information Memorandum |
PAS-2 |
|
33 |
Report by the company to Registrar for disqualification of Directors |
DIR-9 |
|
34 |
Application for removal of Disqualification of Directors |
DIR-10 |
|
35 |
Notice of address at which books of account are maintained |
AOC-5 |
|
36 |
Information to be filed by foreign company |
FC-1 |
|
37 |
Return of alteration in the documents filed for registration by
foreign company |
FC-2 |
|
38 |
Annual accounts along with the list of all principal places of
business in India established by foreign company |
FC-3 |
|
39 |
Annual Return of a Foreign company |
FC-4 |
|
40 |
Form for submission of documents with the Registrar |
GNL-2 |
|
41 |
Addendum to form |
GNL-4 |
|
42 |
Application to ROC for obtaining the status of dormant company |
MSC-1 |
|
43 |
Return of dormant companies |
MSC-3 |
|
44 |
Application for seeking status of active company |
MSC-4 |
|
45 |
Form for filing application to Regional Director |
RD-1 |
|
Note: This Compliance Calendar has been prepared based on the
information available as on 02nd March 2023. Members are requested
to verify the subsequent changes, if any made to the due dates.
***
Because of geographical dispersion and differences in state regulations, how do you regulate whether businesses and shops are complying with the establishments and shops act compliance? Through our Establishment Compliance Services, our professionals help you with all of the shops act compliance and Establishment Compliance related duties that are relevant to all of your establishments scattered across various states.
ReplyDelete