Important Dates for Accountants & Professionals

Statutory Compliance Calendar 2022

November-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	Income Tax return	FY 2021-22(AY 2022-23)	07-Nov-22	“Due date for filing of return of income for AY 2022-23 of following assessees, not having any international or specified domestic transaction, a. corporate-assessee; or b. non-corporate assessee (whose books of account are required to be audited); or c. Partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies. The due date of filing such return was October 31, 2022, earlier and the same got extended vide Circular no. 20/2022, dated 26-10-2022.”
2	GST	GSTR-7- TDS return under GST	Oct-22	10-Nov-22	GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR-8- TCS return under GST	Oct-22	10-Nov-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR-1	Oct-22	11-Nov-22	“1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”
5	GST	IFF (Invoice Furnishing Facility)	Oct-22	13-Nov-22	GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Oct-22	13-Nov-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Oct-22	14-Nov-22	Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of August 2022.
8	Income Tax	TDS Certificate	Sep-22	14-Nov-22	Due date for issuing of TDS Certificate for tax deducted under section 194S in the month of September 2022. Under Section 194S. TDS is deducted on payment made for the transfer of Virtual Digital Assets..
9	Income Tax	TCS Certificate	Jul-Sep, 2022	15-Nov-22	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.
10	Income Tax	Form 24G	Oct-22	15-Nov-22	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October 2022 has been paid without the production of a challan.
11	Income Tax	Form 3BB	Oct-22	15-Nov-22	Due date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of October 2022.
12	Labour Law	Provident Fund / ESI	Oct-22	15-Nov-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
13	GST	GSTR – 3B	Oct-22	20-Nov-22	“1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
14	GST	GSTR -5	Oct-22	20-Nov-22	GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
15	GST	GSTR -5A	Oct-22	20-Nov-22	GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
16	GST	Due date of Payment of Tax	Oct-22	25-Nov-22	Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.
17	GST	Due date of Payment of Tax	Oct-22	25-Nov-22	Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.
18	Company Law	MGT07	FY 2021-22	29-Nov-22	Form MGT 7 Filing for Companies & OPC. MGT-7 is the annual return filed for every company on yearly basis containing information about shareholders, directors, etc. as on the last day of the relevant financial year, i.e. 31st March.
19	GST	Last date of claiming ITC of FY 2021-22	FY 2021-22	30-Nov-22	Last date of claiming ITC of FY 2021-22 as per Section 16(4) of CGST Act, 2017.
20	Income Tax	TDS Challan cum Statement	Oct-22	30-Nov-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of October 2022.
21	Income Tax	Income Tax return	FY 2021-22 (AY 2022-23)	30-Nov-22	Return of income for the assessment year 2022-23 of an assessee who is required to submit a report under section 92E pertaining to the international or specified domestic transaction(s).
22	Income Tax	Form No. 3CEAA	FY 2021-22	30-Nov-22	Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22.
23	Income Tax	Statement of Income Distribution (Form 64)	FY 2021-22	30-Nov-22	Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during the previous Year 2021-22.
24	Income Tax	Form 64D	FY 2021-22	30-Nov-22	Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during the previous year 2021-22) to unit holders.
25	Income Tax	Form 64A	FY 2021-22	30-Nov-22	Due date for filing of a statement of income distributed by business trust to unit holders during the financial year 2021-22.
26	Income Tax	TDS Challan cum Statement	Oct-22	30-Nov-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October 2022. TDS is deducted on payment made for the transfer of Virtual Digital Asset u/s 194S.
27	Income Tax	TDS Return	Jul-Sep, 2022	30-Nov-22	“Quarterly statement of TDS deposited for the quarter ending September 2022. The due date for furnishing of the TDS statement for the quarter ending September 2022 has been extended from October 31, 2022, to November 30, 2022, vide Circular no. 21/2022, dated 27-10-2022”.

October-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	Sep-22	07-Oct-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	Income Tax	TDS Liability Deposit	Jul-Sep, 2022	07-Oct-22	Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D, or 194H.
3	GST	GSTR-7- TDS return under GST	Sep-22	10-Oct-22	GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4	GST	GSTR-8- TCS return under GST	Sep-22	10-Oct-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5	GST	GSTR-1	Sep-22	11-Oct-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP
6	GST	GSTR-1-QRMP	Sep-22	13-Oct-22	GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
7	GST	GSTR -6	Sep-22	13-Oct-22	Due Date for filing return by Input Service Distributors.
8	Company Law	DIR-3	FY 2021-22	15-Oct-22	“Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year. Such due date is further extended till 15th October 2022.”
9	Income Tax	Form 24G	Sep-22	15-Oct-22	The due date for furnishing form 24G by an office of the government where TDS/TCS for the month of September 2022 has been paid without the production of a challan.
10	Income Tax	TDS Certificate	Sep-22	15-Oct-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of August 2022.
11	Income Tax	TCS Return	Jul-Sep, 2022	15-Oct-22	Quarterly statement of TCS deposited for the quarter ending September 30, 2022.
12	Income Tax	Form No. 15G/H	Jul-Sep, 2022	15-Oct-22	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September 2022.
13	Labour Law	Provident Fund / ESI	Sep-22	15-Oct-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
14	GST	GST CMP-08	Jul-Sep, 2022	18-Oct-22	Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
15	GST	GSTR – 3B	Sep-22	20-Oct-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.
16	GST	GSTR -5	Sep-22	20-Oct-22	GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
17	GST	GSTR -5A	Sep-22	20-Oct-22	GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
18	GST	GSTR-3B-State-A	Sep-22	22-Oct-22	“Due Date of filing of GSTR-3B for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
19	GST	GSTR-3B-State-B	Sep-22	24-Oct-22	“Due Date of filing of GSTR-3B for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
20	Company Law	Form-8	FY 2021-22	29-Oct-22	Statement of Account & Solvency by all LLPs.
21	Company Law	AOC-4	FY 2021-22	29-Oct-22	Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC).
22	Company Law	MSME Return	Apr-Sep, 2022	30-Oct-22	Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.
23	Income Tax	TDS Challan cum Statement	Sep-22	30-Oct-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of September 2022.
24	Income Tax	TCS Certificate	Jul-Sep, 2022	30-Oct-22	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2022.
25	Income Tax	Form No. 3CEAB	FY 2021-22	31-Oct-22	Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22.
26	Income Tax	TDS Return	Jul-Sep, 2022	31-Oct-22	Quarterly statement of TDS deposited for the quarter ending September 30, 2022.
27	Income Tax	Audit Report u/s 44AB	FY 2021-22	31-Oct-22	Audit report under section 44AB for the assessment year 2022-23 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.
28	Income Tax	FORM NO. 3CEB	FY 2021-22	31-Oct-22	Report to be furnished in Form 3CEB in respect of the international transactions and specified domestic transactions.
29	Income Tax	FORM NO. 3CEJ	FY 2021-22	31-Oct-22	Due date for e-filing of the report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit a return of income on October 31, 2022).
30	Income Tax	Audit of accounts in case of Companies eligible for weighted Deduction	FY 2021-22	31-Oct-22	Submit a copy of the audit of accounts to the Secretary, Department of Scientific and Industrial Research in case the company is eligible for weighted deduction under section 35(2AB) [if the company does not have any international/specified domestic transaction].
31	Income Tax	ITR	FY 2021-22	31-Oct-22	Due date for filing of return of income for the assessment year 2022-23 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies.

September-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	Aug-22	07-Sep-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	GST	GSTR -7 TDS return under GST	Aug-22	10-Sep-22	GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR- 8 TCS return under GST	Aug-22	10-Sep-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR -1	Aug-22	11-Sep-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.
5	GST	GSTR-1-Invoice Furnishing Facility (IFF)	Aug-22	13-Sep-22	GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Aug-22	13-Sep-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Aug-22	14-Sep-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of July 2022.
8	Income Tax	Form 24G	Aug-22	15-Sep-22	Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of August 2022 has been paid without the production of a challan.
9	Labour Law	Provident fund / ESI	Aug-22	15-Sep-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
10	Income Tax	Form 3BB	Aug-22	15-Sep-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of August 2022.
11	Income Tax	Advance Tax	FY 2022-23	15-Sep-22	The second installment of advance tax for the assessment year 2023-24.
12	GST	GSTR – 3B	Aug-22	20-Sep-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, not opted for monthly filing of return under QRMP.
13	GST	GSTR -5	Aug-22	20-Sep-22	GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
14	GST	GSTR-5A	Aug-22	20-Sep-22	GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
15	GST	Payment of GST	Aug-22	25-Sep-22	Due Date of payment of GST liability (after the setting of ITC) for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
16	Company Law	AOC-4 (OPC)	FY 2021-22	27-Sep-22	In the case of OPC, Annual Accounts are required to be filed within 180 days from the close of the Financial year.
17	Company Law	DIR-3	FY 2021-22	30-Sep-22	Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year.
18	Income Tax	TDS Challan cum Statement	Aug-22	30-Sep-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of August 2022.
19	Income Tax	Income Tax Return(Audit Report)	FY 2021-22	30-Sep-22	Due date for filing of audit report under section 44AB for the Assessment year 2022-23 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2022).
20	Company Law	Annual General Meeting	FY 2021-22	30-Sep-22	Annual General Meeting is required to be held within 6 months from the close of the Financial year.

August-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	Jul-22	07-Aug-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	GST	GSTR -7 TDS return under GST	Jul-22	10-Aug-22	GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR- 8 TCS return under GST	Jul-22	10-Aug-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR -1	Jul-22	11-Aug-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.
5	GST	GSTR-1-Invoice Furnishing Facility (IFF)	Jul-22	13-Aug-22	IFF contains details of B2B Supply of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Jul-22	13-Aug-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Jul-22	14-Aug-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022.
8	Income Tax	Form 24G	Jul-22	15-Aug-22	Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of July 2022 has been paid without the production of a challan.
9	Labour Law	Provident fund / ESI	Jul-22	15-Aug-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
10	Income Tax	Form 3BB	Jul-22	15-Aug-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of July 2022.
11	Income Tax	TDS Certificate	Jul-22	15-Aug-22	Quarterly TDS certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022.
12	GST	GSTR – 3B	Jul-22	20-Aug-22	1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.
13	GST	GSTR -5	Jul-22	20-Aug-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14	GST	GSTR-5A	Jul-22	20-Aug-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15	GST	Payment of GST	Jul-22	25-Aug-22	Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
16	Income Tax	TDS Challan cum Statement	Jul-22	30-Aug-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of July 2022.

July-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	Jun-22	07-Jul-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	Income Tax	TDS Liability Deposit	Apr-June, 2022	07-Jul-22	Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
3	GST	GSTR -7 TDS return under GST	Jun-22	10-Jul-22	GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4	GST	GSTR- 8 TCS return under GST	Jun-22	10-Jul-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5	GST	GSTR -1	Jun-22	11-Jul-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
5	GST	GSTR -1	Jun-22	11-Jul-22	2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
6	GST	GSTR-1-QRMP	Jun-22	13-Jul-22	GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
7	GST	GSTR -6	Jun-22	13-Jul-22	Due Date for filing return by Input Service Distributors.
8	Income Tax	TDS Certificate	May-22	15-Jul-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2022.
9	Income Tax	15CC	Apr-June, 22	15-Jul-22	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2022.
10	Income Tax	TCS Return	Apr-June, 22	15-Jul-22	Quarterly statement of TCS deposited for the quarter ending 30 June, 2022.
11	Labour Law	Provident fund / ESI	Jun-22	15-Jul-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
12	Income Tax	Form 3BB	Jun-22	15-Jul-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2022.
13	Company Law	Form 11	F.Y. 2021-22	15-Jul-22	Form-11 is an annual return to be filed all Limited Liability Partnership Firms.
14	GST	GSTR – 3B	Jun-22	20-Jul-22	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
14	GST	GSTR – 3B	Jun-22	20-Jul-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
15	GST	GSTR -5	Jun-22	20-Jul-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16	GST	GSTR-5A	Jun-22	20-Jul-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17	GST	GSTR – 3B	April to June 22	22-Jul-22	*Due Date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
18	GST	GSTR – 3B	April to June 22	24-Jul-22	**Due Date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
19	GST	GSTR-4	Apr-June, 22	28-Jul-22	GSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting.
20	Income Tax	TDS Challan cum Statement	Jun-22	30-Jul-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of June 2022.
21	Income Tax	TCS Certificate	Apr-June, 22	30-Jul-22	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022.
22	GST	GST CMP-08	Apr-June, 22	31-Jul-22	Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting.
23	Income Tax	TDS Return	Apr-June, 22	31-Jul-22	Quarterly statement of TDS deposited for the quarter ending June 30, 2022.
24	Income Tax	Income Tax Return	F.Y. 2021-22	31-Jul-22	“Return of income for the FY 2021-22 for all assessee other than:
					1. corporate-assessee
					2. non-corporate assessee (whose books of account are required to be audited) or
					3. partner of a firm whose accounts are required to be audited
					4. Assessee who is required to furnish a report under section 92E.”
25	Income Tax	Non-deduction of TDS by banking Company	Apr-June, 22	31-Jul-22	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2022.

June-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	May-22	07-Jun-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2	GST	GSTR -7 TDS return under GST	May-22	11-Jun-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR- 8 TCS return under GST	May-22	11-Jun-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR -1	May-22	11-Jun-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
4	GST	GSTR -1	May-22	11-Jun-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
5	GST	GSTR-1-Invoice Furnishing Facility (IFF)	May-22	13-Jun-22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	May-22	13-Jun-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Apr-22	14-Jun-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
8	Labour Law	Provident fund / ESI	May-22	15-Jun-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
9	Income Tax	Form 24G	May-22	15-Jun-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2022 has been paid without the production of a challan.
10	Income Tax	TDS Certificate	Jan – Mar 2022	15-Jun-22	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 2022.
11	Income Tax	Advance Tax First Installment	F.Y. 2022-23	15-Jun-22	Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
12	Income Tax	TDS Certificate	FY 2021-22	15-Jun-22	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22.
13	Income Tax	Form 3BB	May-22	15-Jun-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May 2022.
14	GST	GSTR – 3B	May-22	20-Jun-22	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
14	GST	GSTR – 3B	May-22	20-Jun-22	2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
15	GST	GSTR -5	May-22	20-Jun-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16	GST	GSTR-5A	May-22	20-Jun-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17	GST	GSTR – 3B -Tax Liability Payment	May-22	25-Jun-22	Due Date for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
18	Income Tax	TDS Challan cum Statement	May-22	30-Jun-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of May 2022.
19	Company Law	DPT-3	F.Y. 2021-22	30-Jun-22	DPT-3 is annual return of Deposits to be filed by all the Companies.
20	Income Tax	STT Return	FY 2021-22	30-Jun-22	Return in respect of securities transaction tax for the financial year 2021-22.
21	Income Tax	Return for Non Deduction of TDS on Interest	Jan-Mar, 2022	30-Jun-22	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.
22	Income Tax	Equalisation Levy statement	FY 2021-22	30-Jun-22	Furnishing of Equalisation Levy statement for the Financial Year 2021-22.

May-2022 Important Tax Dates Below

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS / TCS liability deposit	Apr-22	07-May-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2	GST	GSTR -7 TDS return under GST	Apr-22	11-May-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR- 8 TCS return under GST	Apr-22	11-May-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR -1	Apr-22	11-May-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
4	GST	GSTR -1	Apr-22	11-May-22	2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
5	GST	GSTR-1-Invoice Furnishing Facility (IFF)	Apr-22	13-May-22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Apr-22	13-May-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Apr-22	15-May-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
8	Income Tax	Form 3BB	Apr-22	15-May-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April 2022.
9	Labour Law	Provident fund / ESI	Apr-22	15-May-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
10	Income Tax	Form 24G	Apr-22	15-May-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2022 has been paid without the production of a challan.
11	Income Tax	TCS Statement	Jan – Mar 2022	15-May-22	Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
12	GST	GSTR-5A	Apr-22	20-May-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
13	GST	GSTR – 3B	Apr-22	20-May-22	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
13	GST	GSTR – 3B	Apr-22	20-May-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
14	GST	GSTR – 3B -Tax Liability Payment	Apr-22	25-May-22	Due Date for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
15	Income Tax	TDS Challan cum statement	Apr-22	30-May-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of December 2021.
16	Income Tax	TCS Certificate	Jan – Mar 2022	30-May-22	Due date of issuance of TCS certificates for the 4th Quarter of the Financial Year 2021-22.
17	Company Law	Form 11	2021 – 22	30-May-22	Form 11 is an Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year.
18	Company Law	PAS-6	Oct – Mar 2022	30-May-22	Form PAS-6 is a half-yearly ‘Reconciliation of Share Capital Audit Report’ form. It needs to be submitted by the unlisted public companies to the Registrar of Companies (ROC).
19	Company Law	FC-4	2021 – 22	30-May-22	FC-4 is an annual return of foreign companies.
20	Income Tax	TDS Statement	Jan – Mar 2022	31-May-22	Quarterly statement of TDS deposited for the quarter ending March 31, 2022.
21	Income Tax	Form 61A	2021 – 22	31-May-22	Due date for furnishing of statement of Specified financial transaction as per Section 285BA(1).
22	Income Tax	Form 61B	Calendar Year 2021	31-May-22	Due date for e-filing of annual statement of reportable accounts by reporting financial institution.
23	Income Tax	Allotment of PAN	Any Eligible Person	31-May-22	“1. Due date for filing Application for allotment of PAN of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2021-22 and has not been allotted any PAN.
23	Income Tax	Allotment of PAN	Any Eligible Person	31-May-22	2. Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who has not allotted any PAN”.

April-2022 Important Tax Dates Below

S. No.	Type	Purpose	Period	Due date	Nature of Compliance in Detail
1	Income Tax	Form 24G	Mar-22	07-Apr-22	Due date for deposit of Tax deducted by an office of the government for the month of March, 2022. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.
2	GST	GSTR -7 TDS return under GST	Mar-22	10-Apr-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR- 8 TCS return under GST	Mar-22	10-Apr-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR -1	Mar-22	11-Apr-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
4	GST	GSTR -1	Mar-22	11-Apr-22	2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
5	GST	GSTR -1 QRMP	Jan – Mar 2022	13-Apr-22	Quarterly return for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Mar-22	13-Apr-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Mar-22	14-Apr-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.
8	Labour Law	Provident fund / ESI	Mar-22	15-Apr-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
9	Income Tax	Form 15CC	Jan – Mar 2022	15-Apr-22	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.
10	Income Tax	Form 3BB	Mar-22	15-Apr-22	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2022.
11	GST	GST CMP – 08	Jan – Mar 2022	18-Apr-22	Due date of filing of GST CMP-08 for dealers who opted for composition scheme.
12	GST	GSTR – 3B	Mar-22	20-Apr-22	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
12	GST	GSTR – 3B	Mar-22	20-Apr-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
13	GST	GSTR–5	Mar-22	20-Apr-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14	GST	GSTR–5A	Mar-22	20-Apr-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15	GST	GSTR -3B QRMP	Jan – Mar 2022	20-Apr-22	Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
16	GST	GST ITC -04	Jan – Mar 2022	25-Apr-22	GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
17	Income Tax	TDS Challan cum statement	Mar-22	30-Apr-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of March, 2022.
18	Income Tax	Quarterly return of Non-deduction of TDS	Jan – Mar 2022	30-Apr-22	Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.
19	Income Tax	TDS/TCS liability deposit	Mar-22	30-Apr-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
20	Income Tax	TDS liability deposit	Jan – Mar 2022	30-Apr-22	Due date for deposit of TDS for the period January 2022 to March 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
21	Income Tax	Form 15G/15H	Jan – Mar 2022	30-Apr-22	A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending March 2022.
22	Income Tax	Equalisation Levy Deposit	Mar-22	30-Apr-22	Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
23	Income Tax	Form No. 61	Mar-22	30-Apr-22	Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022

March-2022 Important Tax Dates Below

S. No.	Type	Purpose	Period	Due date	Nature of Compliance in Detail
1	Income Tax	TDS Challan cum Statement	Jan-22	02-Mar-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of January 2022.
2	Income Tax	TDS/TCS Liability Deposit	Feb-22	07-Mar-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
3	GST	GSTR-7- TDS return under GST	Feb-22	10-Mar-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4	GST	GSTR-8- TCS return under GST	Feb-22	10-Mar-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5	GST	GSTR-1	Feb-22	11-Mar-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

					2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”
6	GST	GSTR -6	Feb-22	13-Mar-22	Due Date for filing return by Input Service Distributors.
7	GST	GSTR-1-Invoice Furnishing Facility (IFF)	Feb-22	13-Mar-22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
8	Income Tax	Advance Tax	FY 2021-22	15-Mar-22	Due date for payment of fourth installment of advance tax for FY 2021-22.
9	Income Tax	Advance Tax	FY 2021-22	15-Mar-22	Due date for payment of whole amount of advance tax in respect of FY 2021-22 for assessee covered under presumptive scheme of section 44AD / 44ADA.
10	Income Tax	Income Tax Return	FY 2020-21	15-Mar-22	Due date for filing of return of income for the assessment year 2021-22 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply.

					The due date for furnishing of return of income for Assessment Year 2021-22 has been extended to February 28, 2022, vide Circular no. 17/2021, dated 09-09-2021.
					The due date for filing of return of income has been further extended to March 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.
11	Labour Law	Providend Fund / ESI	Feb-22	15-Mar-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
12	Income Tax	Form 24G	Feb-22	15-Mar-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February 2022, has been paid without the production of a challan.
13	Income Tax	Income Tax Return	2020-21	15-Mar-22	Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).
					The due date for furnishing of return of income for Assessment Year 2021-22 has been extended to February 28, 2022, vide Circular no. 17/2021, dated 09-09-2021.

					The due date for filing of return of income has been further extended to March 15, 2022, vide Circular No. 01/2022, dated 11-01-2022.
14	Income Tax	TDS Certificate	Feb-22	17-Mar-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of February 2021.
15	GST	GSTR – 3B	Feb-22	20-Mar-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
15	GST	GSTR – 3B	Feb-22	20-Mar-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
16	GST	GSTR -5A	Feb-22	20-Mar-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17	GST	GSTR -5	Feb-22	20-Mar-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18	GST	GSTR – 3B-Tax Liability Payment	Feb-22	25-Mar-22	Due Date for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
19	Income Tax	TDS Challan cum Statement	Feb-22	30-Mar-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of February, 2022
20	Income Tax	Country- By- Country Report	2020-21	31-Mar-22	Country-By-Country Report in Form No. 3CEAD for the previous year 2020-21 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.
20	Income Tax	Country- By- Country Report	2020-21	31-Mar-22	Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2020, to March 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for the exchange of the report, etc.
21	Income Tax	Belated / revised Income tax return	2020-21	31-Mar-22	Filing of belated/revised return of income for the assessment year 2021-22 for all assessee (provided assessment has not been completed before March 31, 2021).
21	Income Tax	Belated / revised Income tax return	2020-21	31-Mar-22	The due date for filing of belated/revised return of income for the assessment year 2021-22 has been extended to March 31, 2022, vide Circular no. 17/2021, dated 09-09-2021.
22	Income Tax	Linking PAN with AADHAR	2020-21	31-Mar-22	“Due date for linking of Aadhaar number with PAN”
22	Income Tax	Linking PAN with AADHAR	2020-21	31-Mar-22	The due date for linking of Aadhaar number with PAN has been extended to March 31, 2022, vide Notification S.O. 3814(E), dated 17-9-2021.

February-2022 Important Tax Dates Below

S. No.	Type	Purpose	Period	Due date	Nature of Compliance in Detail
1	Income Tax	TDS/TCS Liability Deposit	Jan-22	07-Feb-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2	GST	GSTR-7- TDS return under GST	Jan-22	10-Feb-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR-8- TCS return under GST	Jan-22	10-Feb-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	GST	GSTR-1	Jan-22	11-Feb-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
					2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”.
5	GST	GSTR-1-Invoice Furnishing Facility (IFF)	Jan-22	13-Feb-22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6	GST	GSTR -6	Jan-22	13-Feb-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	TDS Certificate	Jan-22	14-Feb-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of January, 2022.
8	Income Tax	Audit Report u/s 44AB	2020-21	15-Feb-22	“Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021).
					The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
					The due date for filing audit report has been further extended to February 15, 2022 vide Circular No. 01/2022, dated 11-01-2022″.
9	Labour Law	Providend Fund / ESI	Jan-21	15-Feb-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
10	Income Tax	Form 24G	Jan-22	15-Feb-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2022 has been paid without the production of a challan.
11	Income Tax	TDS Certificate	Oct-Dec-21	15-Feb-22	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.
12	Income Tax	TDS Challan cum Statement	Jan-22	15-Feb-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of December, 2021.
13	Income Tax	Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction	2020-21	15-Feb-22	“Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.
					The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
					The due date for filing audit report has been further extended to February 15, 2022 vide Circular No. 01/2022, dated 11-01-2022″.
14	Company Law	AOC-4	2020-21	15-Feb-22	AOC-4 is filed within 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.
15	GST	GSTR – 3B	Jan-22	20-Feb-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
					2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.”
16	GST	GSTR -5	Jan-22	20-Feb-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17	GST	GSTR -5A	Jan-22	20-Feb-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18	GST	GSTR – 3B-Tax Liability Payment	Jan-22	25-Feb-22	Due Date for payment of Tax Liability for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
19	Company Law	MGT-7	2020-21	28-Feb-22	MGT-7 is filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company.

January-2022 Important Tax Dates Below

S. No.	Type	Purpose	Period	Due date	Nature of Compliance in Detail
1	Income Tax	TDS/TCS Liability Deposit	Dec-21	07-Jan-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2	Income Tax	TDS Liability Deposit	Oct-Dec-21	07-Jan-22	Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
3	GST	GSTR-7- TDS return under GST	Dec-21	10-Jan-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4	GST	GSTR-8- TCS return under GST	Dec-21	10-Jan-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5	GST	GSTR-1	Dec-21	11-Jan-22	“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
5	GST	GSTR-1	Dec-21	11-Jan-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”.
6	GST	GSTR-1-QRMP	Oct-Dec-21	13-Jan-22	Quarterly return for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
7	GST	GSTR-6	Dec-21	13-Jan-22	Due Date for filing return by Input Service Distributors.
8	Income Tax	TDS Certificate	Dec-21	14-Jan-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021.
9	Income Tax	Audit Report u/s 44AB	2020-21	15-Jan-22	Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021).
9	Income Tax	Audit Report u/s 44AB	2020-21	15-Jan-22	The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
10	Income Tax	TCS Statement	Oct-Dec-21	15-Jan-22	Quarterly statement of TCS deposited for the quarter ending December, 2021.
11	Labour Law	Providend Fund / ESI	Dec-21	15-Jan-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
12	Income Tax	Form 24G	Dec-21	15-Jan-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan.
13	Income Tax	Form 15CC	Oct-Dec-21	15-Jan-22	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.
14	Income Tax	Form 15G/15H	Oct-Dec-21	15-Jan-22	A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending December, 2021.
15	GST	GST CMP-08	Oct-Dec-21	18-Jan-22	Due date of filing of GST CMP-08 for dealers opted for composition scheme.
16	GST	GSTR – 3B	Dec-21	20-Jan-22	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
16	GST	GSTR – 3B	Dec-21	20-Jan-22	2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
17	GST	GSTR -5	Dec-21	20-Jan-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18	GST	GSTR -5A	Dec-21	20-Jan-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
19	GST	GSTR – 3B-QRMP	Oct-Dec-21	20-Jan-22	Due Date for filling GSTR – 3B return for the quarter of October to December, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
20	GST	GST ITC-04	Oct-Dec-21	25-Jan-22	GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
21	Income Tax	TCS Certificate	Oct-Dec-21	30-Jan-22	Quarterly TCS certificate in respect of quarter ending December 31, 2021.
22	Income Tax	TDS Challan cum Statement	Dec-21	30-Jan-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of December, 2021.
23	Income Tax	TDS Statement	Oct-Dec-21	31-Jan-22	Quarterly statement of TDS deposited for the quarter ending December 31, 2021.
24	Income Tax	Quarterly return of Non Deduction of TDS	Oct-Dec-21	31-Jan-22	Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.
25	Income Tax	Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction	2020-21	31-Jan-22	Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.
25	Income Tax		2020-21	31-Jan-22	The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

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3 thoughts on “Statutory Compliance Calendar (F.Y. 2022-2023) GST/ Income/ Tax/ TDS/ TCS etc.”

C P Bajpai
06/01/2021 at 10:11 pm
डिअर विकास जी कंहा है आजकल बिलकुल गायब हो गये है अपना नंबर दो खो गया है
C P Bajpai 7007027372 है Whatasapp 9453094094 mail bajpaicp@rediffmail.com
sanjeev kumar
21/01/2021 at 8:48 pm
Sir office stamp ko write krne ke lyi koi shortcut bataye
shahani
22/01/2021 at 4:04 pm
sir ya hum apny lian kese bana sakty hyn