Event Date	Act	Applicable Form	Obligation
	01/04/2023	Goods and Services Tax	-	E-invoice to become Mandatory if turnover exceeds exceeds Rs. 10 cr in FY 2022-23. (applicable if e-invoice not applicable till now)
	01/04/2023	Companies Act	-	Wef FY 23-24, Accounting software with Audit Trail Mandatory for ALL Companies. (For FY 22-23, auditor can report in Audit Report that this requirement is applicable wef FY 23-24 onwards).
	01/04/2023	Goods and Services Tax	-	Concessional Maximum late fee for GSTR-4, GSTR-9 & GSTR-10 upto FY 21-22 if returns filed between 1st April to 30th June, 2023.
	07/04/2023	Income Tax	Challan No. ITNS-281	Payment of TCS collected in March. In case of government offices where :(a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
	07/04/2023	FEMA	ECB-2	Return of External Commercial Borrowings for March.
	10/04/2023	Goods and Service Tax	GSTR-7	Monthly Return by Tax Deductors for March.
	10/04/2023	Goods and Service Tax	GSTR-8	Monthly Return by e-commerce operators for March.
	11/04/2023	Goods and Service Tax	GSTR-1	Monthly Return of Outward Supplies for March.
	13/04/2023	Goods and Service Tax	GSTR-1	Quarterly Return of Outward Supplies for January-March.
	13/04/2023	Goods and Service Tax	GSTR-5	Monthly Return by Non-resident taxable person for March.
	13/04/2023	Goods and Service Tax	GSTR-6	Monthly Return of Input Service Distributor for March.
	14/04/2023	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in February.
	14/04/2023	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.
	14/04/2023	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.
	15/04/2023	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for March.
	15/04/2023	ESI	ESI Challan	Payment of ESI for March (Register new employees in 10 days of joining)
	15/04/2023	Income Tax	Form 15CC	Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.
	18/04/2023	Goods and Service Tax	CMP-08	Payment of GST by Composition taxpayers for January-March .
	20/04/2023	Goods and Service Tax	GSTR-5A	Monthly Return by persons outside India providing online information and data base access or retrieval services, for March.
	20/04/2023	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).
	22/04/2023	Goods and Service Tax	GSTR-3B	Summary Return of January-March quarter by Quarterly filers in 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.
	24/04/2023	Goods and Service Tax	GSTR-3B	Summary Return of January-March quarter by Quarterly filers in 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.
	25/04/2023	Goods and Service Tax	ITC-04	Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
	25/04/2023	Goods and Service Tax	ITC-04	Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
	25/04/2023	Income Tax	Form 61-A	Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for January-March.
	28/04/2023	Goods and Service Tax	GSTR-11	Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
	30/04/2023	Goods and Service Tax	GSTR-4	Yearly Details of Invoice wise Outward supplies & Consolidated inward supplies for FY 22-23 by Composition taxpayer.
	30/04/2023	Goods and Service Tax	-	Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for April-June quarter.
	30/04/2023	Income Tax	Challan No. ITNS-281	Payment of TDS Deducted in March (both Salary & non-salary)
	30/04/2023	Income Tax	Form 24G	Details of Deposit of TDS/TCS of March by book entry by an office of the Government.
	30/04/2023	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in March
	30/04/2023	Income Tax	Form 26QC	Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during last FY. (In case of termination of lease during the year, TDS is to be deposited by last day of the next month).
	30/04/2023	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.
	30/04/2023	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for March.
	30/04/2023	Income Tax	Online form	Uploading declarations received in Form 15G/15H for Mar quarter.
	30/04/2023	Income Tax	Form 61	e-filing of declarations containing particulars of Form 60 received during October - March.
	30/04/2023	Companies Act	MSME Form I	Disclosure of dues of more than 45 days to MSME Suppliers by companies from October to March of previous financial year.
	30/04/2023	Companies Act	-	Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable)
	30/04/2023	Companies Act	MSC-3	Annual Return of Dormant Company for FY 2022-23.
	30/04/2023	Companies Act	NDH-3	Half-yearly return by Nidhi Companies for October to March.