“To plant a garden is to believe in tomorrow.”
—Audrey Hepburn
Statutory and Tax Compliance Calendar for month of December 2023
This article compiles due-dates for GST, Income Tax, ESI, PF Acts, and Companies Act compliances with a primary focus on Individuals, Professionals, and SME Businesses.
These due-dates are subject to extensions based on stakeholder representations and circumstances. We will notify you as soon as any due-dates are extended.
In accordance with applicable laws and regulations, colour coding is employed for better understanding.
Total days – 31
No. of due dates- 9
News and updates
GST Amnesty: Condonation for delay in filing appeal (Not 53/2023-CT dated 02-11-2023):
In case of delay in filing appeal against order passed on/ before 31st March 2023 which resulted in demand, then, Appeal shall be admitted on (a) payment of pre-deposit tax of 12.50% of disputed tax (Minimum 2.50% using cash ledger) in addition to 100% of undisputed tax amount and (b) in case the appeal is rejected – appellant need to file fresh appeal before 31st Jan 2024. In case of excess payment of pre-deposit tax, refund under this notification is not eligible.
This calendar is prepared for the benefits of clients and well-wishers of M/s Kanhaiya Gautam and Associates, Chartered Accountants. This should not be used as substitute for professional advice. Best efforts are placed to compile these due dates, still we would appreciate if you draw our attention to any inaccuracy.