Event DateActApplicable FormObligation
01/10/2023 Goods and Services Tax - Mandatory to use atleast 6 digit HSN code in e-Invoices and e-Waybills for Aggregate Annual Turnover above Rs 5 Cr & 4 digit for others.
01/10/2023 Income Tax - "TCS on Foreign Remittances Upto 7 lacs, TCS @ 5% for purchase of overseas tour programme & @ nil rate in other cases. (No change) Beyond 7 lacs, TCS rates as under : 1. Education financed by a Loan : 0.50% (no change) 2. Medical Treatment/ Education (Other than financed by a Loan) : 5.00% (no change) 3. Overseas tour program : 20.00% (5% upto 30 Sep) 4. Other purposes : 20.00% (5% upto 30 Sep) Note : No TCS applicable on Credit Cards spends outside India."
01/10/2023 Goods and Services Tax - Services provided by OIDAR service providers like Google, Facebook etc like advertising, cloud services, music online education and other subscription based services to government, individuals etc. shall also be taxable @ 18%. Same were already taxable for B2B.
07/10/2023 Income Tax Challan No. ITNS-281 "Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
07/10/2023 FEMA ECB-2 Return of External Commercial Borrowings for September.
10/10/2023 Goods and Services Tax GSTR-7 Monthly Return by Tax Deductors for September.
10/10/2023 Goods and Services Tax GSTR-8 Monthly Return by e-commerce operators for September.
11/10/2023 Goods and Services Tax GSTR-1 Monthly Return of Outward Supplies for September.
13/10/2023 Goods and Services Tax GSTR-5 Monthly Return by Non-resident taxable person for September.
13/10/2023 Goods and Services Tax GSTR-6 Monthly Return of Input Service Distributor for September.
13/10/2023 Goods and Services Tax GSTR-1 Quarterly Return of Outward Supplies for Jul-Sep (QRMP)
14/10/2023 Companies Act Form ADT-1 Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM)
15/10/2023 Income Tax Form 16B Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
15/10/2023 Income Tax Form 16D Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.
15/10/2023 Income Tax Form 16E Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.
15/10/2023 Income Tax Form 27D Issue of TCS certificate for April-June.
15/10/2023 Income Tax Form 16A Issue of TDS Certificates for April-June.
15/10/2023 Income Tax Form 24G Details of Deposit of TDS/TCS of September by book entry by an office of the Government.
15/10/2023 Provident Fund Electronic Challan cum Return (ECR) E-Payment of PF for September.
15/10/2023 ESI ESI Challan Payment of ESI for September
15/10/2023 Income Tax 27EQ TCS Statement for Sep Quarter.
15/10/2023 Income Tax Form No.15CC Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
15/10/2023 Income Tax Form No.15G/H E-filing of form 15G/H for Sep Quarter.
18/10/2023 Goods and Services Tax CMP-08 Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
20/10/2023 Goods and Services Tax GSTR-5A Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.
20/10/2023 Goods and Services Tax GSTR-3B Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).
22/10/2023 Goods and Services Tax GSTR-3B Summary Return of Jul-Sep 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.
24/10/2023 Goods and Services Tax GSTR-3B Summary Return of Jul-Sep 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.
25/10/2023 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 July-Sep
25/10/2023 Goods and Services Tax ITC-04 Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.
28/10/2023 Goods and Services Tax GSTR-11 Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29/10/2023 Companies Act Form AOC-4/AOC-4 XBRL Filing of financial statements by Cos (Other than OPCs) for FY 2022-23 with the ROC. (30 days from AGM.)
30/10/2023 Income Tax Form 26QB Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
30/10/2023 Income Tax Form 26QD Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.
30/10/2023 Income Tax Form 26QE Deposit of TDS on Virtual Digital Assets u/s 194S for September.
30/10/2023 Income Tax Form 27D Issue of TCS certificate by All Collectors for September quarter.
30/10/2023 LLP Act Form 8 Statement of Accounts and Solvency for 2022-23 to be filed by every LLP.
30/10/2023 Companies Act NDH-3 Half-yearly return by Nidhi Companies for April to September.
31/10/2023 MSMED, 2006 MSME Form I Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep.
31/10/2023 Goods and Services Tax - Avail QRMP for Oct-Dec onwards.
31/10/2023 Income Tax Form 24Q, 26Q, 27Q TDS Statements for September quarter.
31/10/2023 Income Tax Form 26QF Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.
31/10/2023 Income Tax 26QAA Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.
31/10/2023 Income Tax Form 61 E-filing of information of declarations in Form 60 received upto 30 Sep.
31/10/2023 Income Tax - Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).
31/10/2023 Income Tax Form 67 Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).
31/10/2023 Income Tax 10-IC Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)
31/10/2023 Income Tax 10-ID Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
31/10/2023 Income Tax 10-IE Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAD, where due date of ITR is 31 Oct.
31/10/2023 Income Tax 10-IF Online Application by resident co-operative society, for exercise of option u/s 115BAD where due date of ITR is 31 Oct.
31/10/2023 Income Tax Form 3CEB Filing of Report u/s 92E for international transactions and specified domestic transactions.
31/10/2023 Income Tax Form 3CD, 3CA/3CB Obtaining Tax Audit Report where due date of ITR is 30 Nov.
31/10/2023 Income Tax Form 29B, 29C Obtaining MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.
31/10/2023 Income Tax Form 10DA Obtaining Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.
31/10/2023 Income Tax - Obtaining other Audit Reports where due date of ITR is 30 Nov.
31/10/2023 Income Tax Form 10B/10BB Obtaining Audit Reports in Form 10B/10BB.
31/10/2023 Income Tax ITR 1 to 6 Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)