Statutory Compliance Calendar for February 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of February 2023: Below mentioned are some important due dates under Income tax, GST, company law etc for the month of February 2023.
1. Income Tax
| Nature | Due Date |
| Due date for payment of TCS/TDS for the month of January 2023 | 7th February 2023 |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of December, 2022 | 14th February 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | January 2023 | 10th February 2023 |
| GSTR 1 | Turnover >5 crore | January 2023 | 11th February 2023 |
| GSTR 1 (Quarterly) (Optional) | Who opted for QRMP scheme | January 2023 | 13th February 2023 |
| GSTR 6 | ISD | January 2023 | 13th February 2023 |
| GSTR 5A | OIDAR | January 2023 | 20th February 2023 |
| GSTR 5 | Non-Resident taxable person | January 2023 | 20th February 2023 |
| GSTR 3B | Who opted for Monthly | January 2023 | 20th February 2023 |
| GSTR 3B | Who opted for QRMP scheme | January 2023 | 22nd January 2023*
24th January 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/ESIand Other laws
| Nature | Due Date |
| EPF- Payment of contribution for January Month | 15th February 2023 |
| ESI- Payment of contribution for January Month | 15th February 2023 |
| Due date for submitting Limited Review in case of Listed Entities | 15th February 2023 |