Statutory Tax Compliance Tracker for February 2023 explains Compliance requirements under the Income Tax act, 1961 and Compliance Requirements under GST, 2017 for the Month of February 2023.
1. Compliance requirement under the Income Tax act, 1961
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2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in the preceding FY
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b). Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group A)
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Group A 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
c). Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)
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Group B 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 KashLadakh, Chandigarh, Delhi
B. Filing Form GSTR-1:
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C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
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D. GSTR – 1 QRMP monthly / Quarterly return
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E. GST Refund:
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F. Monthly Payment of GST – PMT-06:
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