Due Dates of December Months

 7^th December, 2023

TDS and TCS Deposit

Depositing TDS and TCS liability for November 2023.

 

10^th December, 2023

GSTR-7 Monthly

Summary of Tax Deducted at Source (TDS) and Deposit 

GSTR-8 Monthly

 Summary of Tax Collected at Source (TCS) and deposit by e-commerce operators

 

11^th December, 2023

 GSTR-1 Monthly

Summary of outward supplies

 

13^th December, 2023

B2B Outward Supplies

Uploading of outward supplies by quarterly return filers opting for the invoice Furnishing Facility (IFF) Under the QRMP Scheme.

GSTR-5 Monthly

Summary of outward taxable supplies and tax payable by a non-resident taxable person

GSTR-6 monthly 

Details of ITC Received and distributed by an ISD

 

15^th December, 2023

PF/ESI

  Depositing contribution towards PF/ESI

3^rd advance tax installment

 Advance tax payment for FY 2023-24 – 75%

 

 

20^th December, 2023

GSTR-5A monthly

Summary of outward taxable supplies and tax payable by a person supplying OIDAR services

GSTR-3B Monthly

Summary of return for taxpayers

 

25^th December, 2023

PMT-06

Challan for depositing GST by taxpayers who have opted for the QRMP scheme

 

28^th December,2023

GSTR-11   

Statement of inward supplies by persons having unique identification number (UIN) for claiming a GST refund

 

31^st December, 2023

GSTR-9 and 9C

Annual GST Return Filing

Income Tax Return

Due date of ITR filing or revised return AY 2023-24.