To pursue MS in spring 2023 intake when should we start writing GRE and IELTS or TOEFL?

For spring 2023, you need to start preparing already since you only have less than a year left now. In my opinion, you can give your exams by this year-end.  By doing this, you will have ample of time left to attempt again if by any chance you score a little less.

If you need help for preparation, you can get FREE IELTS resources here. I am sure it will help you ace your IELTS test. 

All the best!