Statutory Compliance Calendar for August 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of August 2023
Below mentioned are some important due dates under Income tax, GST, company law etc for the month of August 2023.
1. Income Tax
| Nature | Due Date |
| Due date for deposit of TCS/ TDS deducted for the month ending July 2023 | 7th August 2023 |
| Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of July 2023 | 14th August 2023 |
| Due date for furnishing of Challan-cum-statement in respect of TDS deducted u/s 194-IA, 194-IB, and 194M for the month of July 2023 | 30th August 2023 |
| Application in Form 9A for exercising the option available u/s 11(1) to apply the income of P.Y. in the future years (if the assessee is required to submit ITR on 31st October 2023) | 31st August 2023 |
| Statement in Form 10 to be furnished to accumulate income for future application u/s 10(21) or 11(2). (If the assessee is required to submit ITR on 31st October 2023) | 31st August 2023 |
Note: Please note that the due date for filing TDS Return for Q1 of A.Y. 2024-25 has been extended up to 30th September 2023 except for Form 24Q.
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | July 2023 | 10th August 2023 |
| GSTR 1 | Turnover >5 crore | July 2023 | 11th August 2023 |
| IFF | Who opted for QRMP scheme | July 2023 | 13th August 2023 |
| GSTR 6 | ISD | July 2023 | 13th August 2023 |
| GSTR 5 | Non-Resident taxable person | July 2023 | 13th August 2023 |
| GSTR 5A | OIDAR | July 2023 | 20th August 2023 |
| GSTR 3B | Who opted for Monthly | July 2023 | 20th August 2023 |
| Payment in GSTR 3B | Who opted for QRMP scheme | July 2023 | 22nd August 2023*
24th August 2023** |
*States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
**States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
3. ESI/ EPF and other laws
| Nature | Due Date |
| EPF- Payment of contribution for July Month | 15th August 2023 |
| ESI- Payment of contribution for July Month | 15th August 2023# |
#Note: Since 15th August 2023 is a national holiday, therefore it is advisable to make the payment latest by 14th August 2023.