Compliance Calendar for the month of April 2023

S.No	Compliance Calendar Under GST	Forms/returns	Due Date
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 March 2023	GSTR-7	10.04.2023
2	The due date for furnishing statement by e-commerce companies for the Month of March 2023	GSTR-8	10.04.2023
3	GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.   Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has  opted for monthly filing of return .	GSTR-1	11.04.2023
4	Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (Jan - Mar)	GSTR-1	13.04.2023
5	Return of Input Service Distributor (ISD)	GSTR-6	13.04.2023
6	Person registered under the composition scheme shall file quarterly return (Jan -Mar)	GST CMP-08	18.04.2023
7	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	20.04.2023
8	OIDARS providing service to other then registered person shall file a monthly GST Return	GSTR-5A	20.04.2023
9	GST return for the month of March 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	20.04.2023
10	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	22.04.2023
11	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	24.04.2023
12	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	28.04.2023
13	Annual Return of composition supplier	GSTR-4	30.04.2023
S.No	Compliance Calendar Under ESI & PF	Forms/returns	Due Date
1	Payment and filing of ESIC Return for the month of March 2023	ESI challan	15.04.2023
2	Payment and filing of PF Return for the month of March 2023	ECR	15.04.2023
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	11.04.2023
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 February, 2023.	Form 26QB	02.04.2023
2	​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	02.04.2023
3	Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of February, 2023	Form 26QD	02.04.2023
4	Securities Transaction Tax/Commodities Transaction Tax - Due date for deposit of tax collected for the month of March, 2023  - Due date for deposit of tax collected for the month of March, 2023		07.04.2023
5	Due date for deposit of Tax collected for the month of March, 2023		07.04.2023
6	Due date for deposit of Tax deposited for the month of March, 2023 for government companies		07.04.2023
7	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2023	Form 16B	14.04.2023
8	​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2023	Form 16C	14.04.2023
9	​​Due date for issue of TDS Certificate for tax deducted under section 194S in the month of February, 2023 Note: Applicable in case of specified person as mentioned under section 194S​		14.04.2023
10	Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2023	Form 16D	14.04.2023
11	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 March, 2023.	Form 3BB	15.04.2023
12	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending March, 2023​	Form 15CC	15.04.2023
13	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2023.	Form 26QB	30.04.2023
14	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2023.	Form 26QC	30.04.2023
15	Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of March, 2023.	Form 26QD	30.04.2023
16	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of March, 2023 Note: Applicable in case of specified person as mentioned under section 194S		30.04.2023
17	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2023.	Form 24G	30.04.2023
18	Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023		30.04.2023
19	Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023		30.04.2023
20	Due date for deposit of TDS for the period January 2023 to March 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H		30.04.2023
21	Due date for deposit of Tax deposited for the month of March, 2023 for non government companies		30.04.2023
Compliance Calendar Under Companies Act
The Ministry of Company Affairs (MCA) vide its notification dated March 24, 2021 and subsequent notification dated April 1, 2022, has made it mandatory for every company to fulfill the requirement of an audit trail feature in their accounting software from 1st April, 2023. So it is to inform to every company that from 1st April, 2023 onwards, the accounting software used by companies will have to comply with the provisions of the Companies (Accounts) Rules, 2014.