Your Comprehensive Guide to Tax Compliance Deadlines in October 2023

Tax compliance is a crucial aspect of every business operation. It ensures that individuals and companies fulfill their financial obligations to the government. In India, the month of October 2023 brings with it a range of tax-related deadlines and responsibilities. To help you stay organized and avoid any penalties, here's a detailed guide to the tax compliance due dates for October 2023:

Due Date	Purpose	Month	Description
7th Oct	TDS & TCS deposit	Sep'23	TDS & TCS deposit for September 2023 under Income Tax laws
10th Oct	GSTR-7 (Monthly)	Sep'23	Summary of Tax Deducted at Source (TDS) and deposited under GST laws
10th Oct	GSTR-8 (Monthly)	Sep'23	Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11th Oct	GSTR-1 (Monthly)	Sep'23	Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for Jul-Sep'23
13th Oct	GSTR-1 (Quarterly)	Jul-Sep'23	Summary of outward supplies by taxpayers who have opted for the QRMP scheme
13th Oct	GSTR-5 (Monthly)	Sep'23	Summary of outward taxable supplies and tax payable by a non-resident taxable person
13th Oct	GSTR-6 (Monthly)	Sep'23	Details of ITC received and distributed by an ISD
14th Oct	Form ADT-1 (Auditor)	FY 2022-23	To be filed within 15 days from the conclusion of AGM
15th Oct	PF / ESI TCS return	Sep'23 & Jul-Sep '23	Depositing contribution towards PF / ESI and filing of Form 27EQ for the quarter ended September 2023 under Income Tax laws
18th Oct	CMP-08 (Quarterly)	Jul-Sep'23	Quarterly challan-cum-statement to be furnished by composition taxpayers
20th Oct	GSTR-5A (Monthly)	Sep'23	Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
20th Oct	GSTR-3B (Monthly)	Sep'23	Summary return for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for Jul-Sep'23
22nd Oct	GSTR-3B (Quarterly, Category X)	Jul-Sep '23	Summary return for taxpayers who have opted for the QRMP scheme and registered in category X states or UTs
24th Oct	GSTR-3B (Quarterly, Category Y)	Jul-Sep'23	Summary return for taxpayers who have opted for the QRMP scheme and are registered in category Y states or UTs
25th Oct	ITC-04 (Half-Yearly)	Apr-Sep 23	Half-yearly summary of goods sent to or received from a job-worker for those with a turnover more than Rs.5 crore in the last FY
28th Oct	GSTR-11 (Monthly)	Sep'23	Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming a GST refund
30th Oct	TCS Certificate (Quarter 2)	Jul-Sep '23	Issue of TCS certificate for Quarter 2 of FY 2023-24 under Income Tax laws
30th Oct	Form 8 (LLP)	FY 2022-23	To be filed annually with the ROC, also known as the statement of accounts and solvency
30th Oct	Form AOC-4 (Annual Accounts)	FY 2022-23	To be filed 30 days from the conclusion of AGM
31st Oct	TDS Returns (Salary and Non-Salary)	Jul-Sep '23	Filing of Quarterly TDS returns (Form 24Q or Form 26Q) under Income Tax laws
31st Oct	ITR Filing for Assessee Covered Under Tax Audit	FY 22-23	ITR filing for assessees requiring tax audit, other than TP cases
31st Oct	Transfer Pricing Audit Report	FY 22-23	Submission of the TP audit report for FY 2022-23
31st Oct	Form MSME (Outstanding Payments to MSMEs)	Apr 2023 - Sep 2023	Half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises

NOTE:

#Category X: 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 and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

It's essential to mark these dates on your calendar and ensure timely compliance with these tax-related obligations. Non-compliance can lead to penalties and legal consequences. Consult with tax professionals if you have any doubts about your specific requirements. Staying organized and meeting your tax deadlines is a key aspect of responsible financial management for individuals and businesses alike.

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