Taxation Due Dates in Feb – Mar | F.Y. 2022 – 2023 in India

Here is a list of due dates for different tax filing till March 31, 2023

7 February 2023 – 

• This is the 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

10 February 2023 –

• This is the due date for Professional Tax (PT) for employees.

14 February 2023 – 

• Due date for issue of TDS Certificate for tax deducted for Form 26QB in the month of December, 2022
• Due date for issue of TDS Certificate for tax deducted for Form 26QC in the month of December, 2022
• Due date for issue of TDS Certificate for tax deducted for Form 26QD in the month of December, 2022

15 February 2023 – 

• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2023 has been paid without the production of a challan
• Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022
• Due date for Provident Fund (PF), & ESI Payment

2 March 2023 – 

• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QB in the month of January, 2023
• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QC in the month of January, 2023
• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QD in the month of January, 2023

 7 March 2023 – 

• Due date for deposit of Tax deducted/collected for the month of February, 2023. However, all 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

15 March 2023 – 

• Fourth installment of advance tax for the assessment year 2023-24
• Due date for payment of whole amount of advance tax in respect of assessment year 2023-24 for assessee covered under presumptive scheme of section 44AD / 44ADA
• Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2023 has been paid without the production of a Challan

17 March 2023 – 

• Due date for issue of TDS Certificate for tax deducted for Form 26QB in the month of January, 2023
• Due date for issue of TDS Certificate for tax deducted for Form 26QC in the month of January, 2023
• Due date for issue of TDS Certificate for tax deducted for Form 26QD in the month of January, 2023

30 March 2023 – 

• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QB in the month of February, 2023
• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QC in the month of February, 2023
• Due date for furnishing of challan-cum-statement in respect of tax deducted for Form 26QD in the month of February, 2023

31 March 2023 – 

• Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group
• 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) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report for Form 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.
• Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2021-22, to claim foreign tax credit [if return of income has been furnished within the time specified for Form 139(1) or section 139(4)
• The due date for linking of Aadhaar number with PAN is 31st march 2023, as extended
• The deadline to file updated income tax returns (ITR-U) is March 31, 2023, for Assessment Year (AY) 2020-2021 (FY20)

GST Return Filing Due Dates for GSTR 1 3B to 9 and 9C  Till 31st March 2023

It is important for registered taxpayers to be aware of the GST return filing due dates in order to avoid any penalty or interest. To help with this, the government offers a GST due dates calendar which provides an up-to-date schedule of when returns must be filed. For February 2023, GSTR 1 and GSTR 3B must be filed every month, while for those on the composition scheme CMP 08 is required quarterly. Staying updated with the current GST due date filing calendar can help ensure compliance and avoid costs.

GSTR Form	Filing Period	Due Date in 2023
GSTR 07	Monthly (January 2023)	10th February
GSTR 08	Monthly (January 2023)	10th February
GSTR 01 (T.O. more than 1.5 Crore)	Monthly (January 2023)	11th February
IFF Optional	Monthly (January 2023)	13th February
GSTR 06	Monthly (January 2023)	13th February
GSTR 3B More than INR 5cr	Annual Turnover of more than INR 5cr in Previous FY – January 2023	20th February
GSTR 3B Up-to than INR 5cr	Annual Turnover of up to INR 5cr in Previous FY Monthly Filing – January 2023	20th February
GSTR 5	Monthly (January 2023)	13th February
GSTR 5A	Monthly (January 2023)	20th February
GSTR 9 & 9C	FY 2022-23	31st December 2023
GST RFD-10 Form	End of 18 Months	Taxpayers will be eligible to claim the GST refund at the end of 18 months of the particular quarter
GST RFD-11 Form	FY 2022-23	31st March 2023

GSTR 1
IFF Optional	January 2023 (Monthly)	13th Feb, 2023
More Than INR 1.5 Crore	January 2023 (Monthly)	11th Feb, 2023
Up to INR 1.5 Crore	Jan-March 2023 (Quarterly)	13th April, 2023
GSTR 3B
More Than INR 5 Crore (Previous FY)	January 2023	20th Feb, 2023
Up to INR 5 Crore (Previous FY)- opted monthly filing	January 2023 (Monthly)	20th Feb, 2023
Up to INR 5 Crore (Group-1)CT, MP, Guj, DD, DN, MH, KA, GA, LD, KL, TN, PY, AN, TG & AP	Jan.-March 2023 (Quarterly)	22nd April, 2023
Up to INR 5 Crore (Group-2)JK, Ladakh, HP, PB, CH, UT, HR, DL, RJ, UP,BR, SK, AR, NL, MN, MZ, TR, ML, AS, WB, JH & OR	Jan-March 2023 (Quarterly)	24th April, 2023
GSTR 4
Annual Return	2022-23 (Yearly)	30th April, 2023
GSTR 5
Non-Resident Foreign Taxpayers	January 2023 (Monthly)	20th Feb, 2023
NRI OIDAR Service Provider-GSTR5A	January 2023 (Monthly)	13th Feb, 2023
GSTR 6
Input Service Distributor	January 2023 (Monthly)	13th Feb, 2023
GSTR 7
TDS Deductor	January 2023 (Monthly)	10th Feb, 2023
GSTR 8
TCS Collector	January 2023 (Monthly)	10th Feb, 2023
GSTR 9
Annual Return (More than 2Cr.)	2022-23 (Yearly)	31st Dec, 2023
GSTR 9C
Audit Return (More than 5 Cr.)	2022-23 (Yearly)	31st Dec, 2023
GST CMP-08
Payment Deposit	Jan-Mar 2023 (Quarterly)	18th April, 2023

Note: The department may amend the above due dates if adjustments are necessary due to situations or recommendations.