Statutory Compliance Calendar for March 2023 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of March 2023
Below mentioned are some important due dates under Income tax, GST, company law etc for the month of March 2023.
1. Income Tax
| Nature | Due Date |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of January, 2023 | 2nd March 2023 |
| Due date for payment of TCS/TDS for the month of February 2023 | 7th March 2023 |
| Fourth Instalment of Advance Tax for AY 2023-24 | 15th March 2023 |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of December, 2022 | 17th March 2023 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of February, 2023 | 30th March 2023 |
| Country-By-Country Report in Form No. 3CEAD for a reporting accounting year | 31st March 2023 |
| Uploading Form 67 for claiming Foreign Tax credit for AY 2022-23 | 31st March 2023 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | February 2023 | 10th March 2023 |
| GSTR 1 | Turnover >5 crore | February 2023 | 11th March 2023 |
| GSTR 1 (Quarterly) (Optional) | Who opted for QRMP scheme | February 2023 | 13th March 2023 |
| GSTR 6 | ISD | February 2023 | 13th March 2023 |
| GSTR 5A | OIDAR | February 2023 | 20th March 2023 |
| GSTR 5 | Non-Resident taxable person | February 2023 | 20th March 2023 |
| GSTR 3B | Who opted for Monthly | February 2023 | 20th March 2023 |
| GSTR 3B | Who opted for QRMP scheme | February 2023 | 22nd March 2023*
24th March 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 February Month | 15th March 2023 |
| ESI- Payment of contribution for February Month | 15th March 2023 |