Tax Compliance & Statutory Due dates for May 2023

Important due dates for the GST Returns in the Month of May 2023

Sr No. GST Returns Particulars Tax Period Due Dates
1 GSTR 7 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST April 2023 10th May 2023
2 GSTR 8 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST April 2023 10th May 2023
3 GSTR 1 Taxpayers having an aggregate turnover of more than Rs. 5 Crores or opted to file Monthly Return April 2023 11th May 2023
4 GSTR 1 IFF (QRMP) GST return for the taxpayers who opted for QRMP scheme (Optional) April 2023 13th May 2023
5 GSTR 6 Input Service Distributors April 2023 13th May 2023
6 GSTR 5 & 5A Non-Resident Taxpayers and ODIAR services provide April 2023 20th May 2023
7 GSTR 3B The due date for GSTR-3B having an Annual Turnover of more than 5 Crores April 2023 20th May 2023
8 GST Challan GST Challan Payment if no sufficient ITC for April (for all Quarterly Filers) April 2023 25th May 2023

Important due dates for the Income Tax Compliance / PF / ESI/Other Act in the Month of May 2023

Sr No. Form to be filed Particulars Tax Period Due Dates
1 Challan No. ITNS-281 Payment of TDS/TCS deducted /collected in April 2023. April 2023 7th May 2023
2 Electronic Challan cum Return (ECR) (PF) E-payment of Provident Fund April 2023 15th May 2023
3 ESI payment ESI Challan April 2023 15th May 2023
4 TDS Challan-cum-statement Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M April 2023 30th May 2023
5 LLP Form 11 An annual statement for submitting details of the business of the LLP and its partners for the FY 2022-23 FY 2022-23 30th May 2023
6 Form 24Q (TDS Return for Salary) Quarterly Statement for TDS on salaries January to March 2023 31st May 2023
7 Form 26Q (TDS Return other Than Salary) Quarterly Statement for payments made other than salary January to March 2023 31st May 2023
8 Form 27Q (TDS Return for Payment to Non Resident) Quarterly statement of TDS deposited (for the payment to non-resident not being a company, foreign company and persons who are not ordinarily resident) for the quarter ending March 31, 2023 January to March 2023 31st May 2023
9 Statement of Donation (10BD) Details of donations received by NGO/Trust during the year FY 2022-23 FY 2022-23 31st May 2023
10 Form No. 49C Submission of a statement by non-resident having a liaison office in India for the financial year 2022-23 FY 2022-23 30th May 2023
11 Form 10 Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2023) 31st May 2023
12 Form 9A Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2023)
13 Form 61A Due date for furnishing of statement of financial transaction as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23 FY 2022-23 31st May 2023

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