Corporate Compliance Calendar For The Month of February, 2023 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act, 2017 (GST), Other Statutory Laws, Foreign Exchange Management Act, 1999 (FEMA), External commercial Borrowings, SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015, , Companies Act, 2013 (MCA/ROC Compliance), Due dates of ROC
S. No Particulars of Compliance Forms/ returns Due Date Compliance Calendar Under GST 1 Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of January 2023 GSTR-7 10.02.2023 2 The due date for furnishing statement by e-commerce companies for the Month of January 2023 GSTR-8 10.02.2023 3 GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. GSTR-1 11.02.2023 4 Return of Input Service Distributor (ISD) GSTR-6 13.02.2023 5 Every Non-resident taxable person file Monthly GST Return Earlier of a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration GSTR-5 20.02.2023 6 OIDARS providing service to other then registered person shall file a monthly GST Return GSTR-5A 20.02.2023 7 GSTR return for the month of January, 2023. For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. GSTR-3B 20.02.2023 8 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep GSTR-3B 22.02.2023 9 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing. Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi GSTR-3B 24.02.2023 10 Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. GST – PMT-06 25.02.2023 11 Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return GSTR-11 28.02.2023 S. No Compliance Calendar Under ESI ,PF & Professional Tax Forms/returns Due Date 1 Payment and filing of ESIC Return for the month of January 2023 ESI challan 15.02.2023 2 Payment and filing of PF Return for the month of January 2023 ECR 15.02.2023 3 Payment of professional tax for the month of January 2023 PT challan 15.02.2023 S. No Compliance Calendar Under SEBI and ECB Forms/ returns Due Date 1 The borrower are required to report actual ECB transaction on monthly basis through AD category I bank FORM ECB 2 07.02.2023 2 Regulation 32 (1) – Statements of deviation(s) or variation(s). 14.02.2023 3 Regulation 33 (3) (a) – Financial Results along with Limited review report/Auditor’s report. 14.02.2023 S. No Compliance Calendar Under Income Tax Forms/returns Due Date 1 Due date for deposit of Tax deducted/collected for the month of January, 2023. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan 07.02.2023 2 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2022. FORM 16B 14.02.2023 3 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2022. FORM 16C 14.02.2023 4 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2022. FORM 16D 14.02.2023 5 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022 FORM 16A 15.02.2023 6 Due date for furnishing of payment of TDS/TCS for the month of January, 2023 without the production of a challan by an office of the Government FORM 24G 15.02.2023
S. No Particulars of Compliance Forms/ returns Due Date 1 Particulars of appointment of directors and the key managerial personnel and the changes among them DIR-12 2 Notice of resignation of a director to the Registrar DIR-11 3 Application for allotment of Director Identification Number DIR-3 4 Intimation of Director Identification Number by the company to the Registrar DIN services DIR-3C 5 Application for surrender of Director Identification Number DIR-5 6 Intimation of change in particulars of Director to be given to the Central Government DIR-6 7 Application for grant of License to an existing company under section 8 INC-12 8 Application to Regional Director for conversion of section 8 company into any other kind of company INC-18 9 Intimation to Registrar of revocation of license issued under section 8 INC-20 10 Declaration for commencement of business INC-20A 11 Notice of situation or change of situation of registered office INC-22 12 Application to the Regional Director for approval to shift the Registered Office from one State to another state or from jurisdiction of one Registrar to another Registrar within the State INC-23 13 Application for approval of Central Government for change of name INC-24 14 Conversion of public company into private company or private company into public company or Conversion of Unlimited Liability Company into Limited Liability Company INC-27 15 Notice of Order of the Court or any other competent authority INC-28 16 One Person Company – Change in Member/ Nominee INC-4 17 One Person Company – Conversion form INC-6 18 Filing of Resolutions and agreements to the Registrar under section 117 MGT-14 19 Return of appointment of managing director or whole time director or manager MR-1 20 Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors MR-2 21 Form for filing application for declaration as Nidhi Company or updation of status by Nidhis. NDH-4 22 Return of Allotment PAS-3 23 Notice to Registrar of any alteration of share capital SH-7 24 Return in respect of buy-back of securities SH-11 25 Letter of Offer SH-8 26 Declaration of Solvency SH-9 27 Return of Statutory Compliances NDH-1 28 Application for extension of time NDH-2 29 Return of Nidhi Company for the half year ended NDH-3
