Statutory Compliance Chart for the Month of December 2023:
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of December 2023.
1. Income Tax
Nature | Due Date |
Due date for deposit of TCS/ TDS deducted for the month ending November 2023 | 7th December 2023 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M, and 194S in the month of October, 2023 | 15th December 2023 |
Third instalment of advance tax for the A.Y. 2024-25 | 15th December 2023 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of November 2023 | 30th December 2023 |
Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 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 under section 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. | 30th December 2023 |
Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023) | 31st December 2023 |
2. GST
Return | Turnover | Month/ Quarter ending | Due Date |
GSTR 7/8 | TDS/TCS | November 2023 | 10th December 2023 |
GSTR 1 | Turnover >5 crore | November 2023 | 11th December 2023 |
GSTR 1 (IFF) (Quarterly) | Who opted for QRMP scheme | November 2023 | 13th December 2023 |
GSTR 6 | ISD | November 2023 | 13th December 2023 |
GSTR 5 | Non-Resident taxable person | November 2023 | 13th December 2023 |
GSTR 5A | OIDAR | November 2023 | 20th December 2023 |
GSTR 3B | Who opted for Monthly | November 2023 | 20th December 2023 |
GSTR 3B | Who opted for QRMP scheme | November 2023 | 22nd December 2023*24th December 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. EPF/ESI and Other laws
Nature | Due Date |
EPF- Payment of contribution for November Month | 15th December 2023 |
ESI- Payment of contribution for November Month | 15th December 2023 |
FEMA- Filling of Form Annual Performance Report (APR) | 31st December 2023 |