Income Tax and GST Return filing is coming back again. Know all about the important dates and relevant provisions via this Tax and GST compliance calendar for July 2023 learn more!

1. July 2023 Tax and GST compliance calendar
important dates and requirements
July 2023 Compliance Calendar of Income Tax
Due Date Description Section
07-07-2023
“"Date by which tax deductions and collections for the
month of June 2023 must be deposited. However, on
the same day that tax is paid, any funds deducted or
collected by a government office must be deposited to
the credit of the Central Government by producing a
Challan”
TDS/TCS
07-07-2023
” When the Assessing Officer approves a quarterly
TDS deposit under Sections 192, 194A, 194D, or 194H,
it is due on April 1st of the following year.”
192, 194A, 194D or
194H
15-07-2023
“the last day to submit TDS Certificates in accordance
with Sections 194-IA, 194-IB, 194M, and 194S for taxes
withheld in May 2023.Note: relevant to a specific
individual as defined in section 194S”.
194-IA, 194-IB, 194M
and 194S
15-07-2023
“For the quarter ending June 2023, authorized dealers
must file a quarterly declaration on foreign
remittances in Form No. 15CC.”
Form No. 15CC
15-07-2023
“the quarterly report from TCS for the period ending
June 30, 2023.
Taking note of Circular No. 9/2023, dated 28-06-2023,
it should be noted that "The due date for furnishing
TCS statement has been extended from June 30, 2023
to September 30, 2023."
TCS Deposit

2. 15-07-2023
“The receivers' declarations received in Form No.
15G/15H during the quarter ending in June 2023
should be uploaded.”
Form 15G/15H
15-07-2023
“Due date for a stock exchange to submit a Form 3BB
statement about transactions where client codes were
changed after registering in the system for the month
of June 2023.”
Form no. 3BB
30-07-2023
Quarterly TCS certificate for taxes that were paid for
the period ending June 30, 2023
Note: As a result of the Circular No. 9/2023, dated 28-
06-2023, which extended the deadline for TCS
statements, the new deadline for submitting TCS
certificates is October 15, 2023. “″
TCS certificate
30-07-2023
“the deadline for submitting challan-cum-statements
for taxes deducted under sections 194-IA, 194-IB,
section 194M, and section 194S in the month of June
2023. "Note: Applies to a certain individual as
described in section 194S."
194-IA, 194-IB, 194M
and 194S
31-07-2023
Statement of TDS for the quarter ended June 30, 2023
The deadline for submitting TDS statements has been
delayed from June 30, 2023, to September 30, 2023, per
Circular No. 9/2023, dated 28-06-2023.
TDS deposited
31-07-2023
“Quarterly report of a banking company's failure to
deduct tax at source from interest on a time deposit for
the quarter ending June 30, 2023.”
Non-deduction of
Tax
31-07-2023
“If the deadline for submitting a return of income is
July 31, 2023, a statement pursuant to regulations 5D,
5E, and 5F must be provided by a scientific research
college, association, university or other organization,
or an Indian scientific research firm.”
Rules 5D, 5E and 5F

3. 31-07-2023
“A pension fund's notification in Form 10BBB of each
investment made in India for the quarter ending June
2023.”
Form 10BBB
31-07-2023
“Sovereign Wealth Fund's notification on Form II
regarding an investment made in India for the quarter
ending June 2023”
Sovereign Wealth
Fund
GST Compliance Calendar of July 2023
Due
Dates
Compliance Particulars Forms/(Filing Mode)
11.07.2023
For taxpayers with a yearly aggregate turnover of more
than INR 1.5 crore or those who have chosen to file
monthly returns, the deadline to submit the GSTR-1
form is July 11, 2023.
GSTR 1
13.07.2023
For taxpayers with an annual aggregate turnover of up
to INR 1.5 crore or those who have chosen to file
monthly returns, the deadline to submit the GSTR-1
form is July 13, 2023.
GSTR 1
13.07.2023 Monthly (June 2023) IIF
20.07.2023
More than INR 5 Crore in annual revenue in the last
fiscal year | June 2023
GSTR 3B
20.07.2023
Up to INR 5 Crore in annual revenue in the last fiscal
year | June 2023
GSTR 3B
22.07.2023 Quarterly (April-June) GSTR 3B (G1)
24.07.2023 Quarterly (April-June) GSTR 3B (G2)
20.07.2023 For the month of June 2023, all non-resident ODIAR
service providers must file their monthly return GSTR-
GSTR 5A

4. 5A on or before the specified due date of July 20, 2023.
13.07.2023
All non-residents are required to complete Form GSTR-
5 and pay GST by the specified deadline of July 13,
2023, for the month of June 2023.
GSTR 5
13.07.2023
Every Input Service Distributor (ISD) is required to
submit Form GSTR-6 by the deadline of July 13 for the
period ending in June 2023.
GSTR 6
10.07.2023
The 10th of July is the deadline for submitting GSTR 7
for the month of June 2023.
GSTR-7
10.07.2023
For registered Indian e-commerce taxpayers who are
required to pay TCS, the deadline for submitting GSTR
8 for the month of June 2023 is on or before July 10th.
GSTR 8
18.07.2023 Quarterly (April-June) CMP-08