1. Due dates for Compliances under GST
A. GSTR-3B – Monthly GST Return
| Turnover in the previous financial year | Return for the Month | Due Date |
| For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. | DEC -2022 | 20-JAN |
| For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I | DEC Quarter | 22- JAN |
| For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II | DEC Quarter | 24- JAN |
GSTR-1
| Turnover | Return for Month / Quarter | Due Date |
| ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. | DEC -2022 | 11-JAN |
| GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP | DEC -2022 | 13-JAN |
> 20-01-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for DEC month
> 20-01-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for DEC month
> 13-01-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for DEC month.
> 10-01-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for DEC month
> 10-01-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for DEC month.
> 18-01-2023- CMP-08 (OCT-DEC 2022) – The Due Date for filing Form CMP-08 for Composition Dealers
> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.
2. Due dates for Compliance under Income tax
> 07-01-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Dec.
> 14-01-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Nov
> 14-01-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Nov
> 14-01-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) and under section 194‐N (TDS on cash withdrawal in excess of Rs 1 crore) in m/o Nov
> 30-01-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of DEC
> 31-01-2023-Quarterly statement of Tax deducted at Source (TDS) deposited for the quarter ending Dec 2022
> 15-01-2023- Quarterly statement of Tax Collected at Source (TCS) deposited for the quarter ending Dec 31st, 2022
> 30-01-2023-Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending Dec 31st, 2022
3. Due dates Compliances under ESI, PF Acts
> 15-01-2023- ESIC Payment for m/o Dec 2022
> 15-01-2023-PF Payment for m/o Dec 2022
