Compliance Calendar

Compliance Calendar for the month November 2023

Date	Act	Particular
1	GST Act	1. Date of applicability for imposing time limit of 30 days on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.
6	Excise Act	1. Excise Payment
7	Wages Act and Income Tax	1.      Payment of Salary / Wages If employees <1000
		2.      Due date for deposit of Tax deducted/collected for the month of October,2023.
10	Excise and GST Act	1.      Payment of Salary / Wages If employees > 1000
		2.      ER-1 / ER-2 Returns (w.r.t. products not covered under GST)
		3.      GSTR-7 by the person who is required to deduct TDS under GST for the month of Oct 2023.
		4.      GSTR-8 (to be filed by e-commerce operators required to deduct TDS under GST) for the month of October 2023.
11	GST Act	Monthly GSTR 1 for October 2023
13	GST Act	1.      IFF filing for GSTR-1 (for QRMP).
		2.      GSTR 5(Due date for people registered as Non- Resident Taxpayers (NRTP) for Oct 2023.
		3.      GSTR-6 (ISD) for Oct 2023.
14	GST Act	1.      Due date for issue of TDS Certificate for tax deducted under section 194-IA/ 194-IB/194M & 194S in the month of September 2023
		2.      Note: Applicable in case of specified person as mentioned under section 194S
15	Provident Fund; ESIC and Income Tax Act	1.      Deposit of PF & ESI
		2.      Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023
		3.      Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October 2023 has been paid without the production of a challan.
		4.      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 October, 2023
20	GST Act	1.      Filing of GSTR-3B (monthly) for October 2023
		2.      GSTR-5A (OIDAR) for the month of October 2023
30	Income Tax	1.      Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M & 194S in the month of October 2023
		Note: Applicable in case of specified person as mentioned under section 194S
		2.      Return of income for the assessment year 2023-24 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
		3.      Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23
		4.      Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Form No. 64)
		5.      Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders.
		6.      Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.
		7.      Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB.
		8.      Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.
		9.      Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction].
		10.  Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2023).
		11.  Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2023).
		12.  The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 202324 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1).
		Note: The due date has been extended from October 31, 2023, to November 30, 2023, vide Circular no. 16/2023, dated 18-09-2023