Statutory Compliance Calendar for January 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of January 2023: Below mentioned are some important due dates under Income tax, GST, company law etc for the month of January 2023
1. Income Tax
| Nature | Due Date |
| Due date for payment of TCS/TDS for the month of December 2022 | 7th January 2023 |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of November, 2022 | 14th January 2023 |
| Quarterly statement of TCS for the quarter ending December 2022 | 15th January 2023 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S for the month of December, 2022 | 30th January 2023 |
| Quarterly statement of TDS for the quarter ending December 2022 | 31st January 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | November 2022 | 10th December 2022 |
| GSTR 1 | Turnover >5 crore | December 2022 | 11th January 2023 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | December 2022 | 13th January 2023 |
| GSTR 6 | ISD | November 2022 | 13th December 2022 |
| GSTR 5A | OIDAR | November 2022 | 20th December 2022 |
| GSTR 5 | Non-Resident taxable person | November 2022 | 20th December 2022 |
| GSTR 3B | Who opted for Monthly | December 2022 | 20th January 2023 |
| GSTR 3B | Who opted for QRMP scheme | December 2022 | 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/ESI and Other laws
| Nature | Due Date |
| EPF- Payment of contribution for December Month | 15th January 2023 |
| ESI- Payment of contribution for December month | 15th January 2023 |