Statutory Compliance Calendar (F.Y. 2022-2023) GST/ Income/ Tax/ TDS/ TCS etc.

Statutory Compliance Calendar, All Important Dates

Important Dates for Accountants & Professionals

Statutory Compliance Calendar 2022

November-2022 Important Tax Dates Below

S. No.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxIncome Tax returnFY 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.”
2GSTGSTR-7- TDS return under GSTOct-2210-Nov-22GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR-8- TCS return under GSTOct-2210-Nov-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR-1Oct-2211-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”
5GSTIFF (Invoice Furnishing Facility)Oct-2213-Nov-22GSTR-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.
6GSTGSTR -6Oct-2213-Nov-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateOct-2214-Nov-22Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of August 2022.
8Income TaxTDS CertificateSep-2214-Nov-22Due 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..
9Income TaxTCS CertificateJul-Sep, 202215-Nov-22​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.
10Income TaxForm 24GOct-2215-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.
11Income TaxForm 3BBOct-2215-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.
12Labour LawProvident Fund / ESIOct-2215-Nov-22Due Date for payment of Provident fund and ESI contribution for the previous month.
13GSTGSTR – 3BOct-2220-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.”
14GSTGSTR -5Oct-2220-Nov-22GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
15GSTGSTR -5AOct-2220-Nov-22GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
16GSTDue date of Payment of TaxOct-2225-Nov-22Due 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.
17GSTDue date of Payment of TaxOct-2225-Nov-22Due 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.
18Company LawMGT07FY 2021-2229-Nov-22Form  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.
19GSTLast date of claiming ITC of FY 2021-22FY 2021-2230-Nov-22Last date of claiming ITC of FY 2021-22 as per Section 16(4) of CGST Act, 2017.
20Income TaxTDS Challan cum StatementOct-2230-Nov-22Due 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.
21Income TaxIncome Tax returnFY 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).
22Income TaxForm No. 3CEAAFY 2021-2230-Nov-22Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22.
23Income TaxStatement of Income Distribution (Form 64)FY 2021-2230-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.
24Income TaxForm 64DFY 2021-2230-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.
25Income TaxForm 64AFY 2021-2230-Nov-22​Due date for filing of a statement of income distributed by business trust to unit holders during the financial year 2021-22.
26Income TaxTDS Challan cum StatementOct-2230-Nov-22Due 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.
27Income TaxTDS ReturnJul-Sep, 202230-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.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositSep-2207-Oct-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2Income TaxTDS Liability DepositJul-Sep, 202207-Oct-22​Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D, or 194H.
3GSTGSTR-7- TDS return under GSTSep-2210-Oct-22GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4GSTGSTR-8- TCS return under GSTSep-2210-Oct-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5GSTGSTR-1Sep-2211-Oct-221. 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
6GSTGSTR-1-QRMPSep-2213-Oct-22GSTR-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.
7GSTGSTR -6Sep-2213-Oct-22Due Date for filing return by Input Service Distributors.
8Company LawDIR-3FY 2021-2215-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.”
9Income TaxForm 24GSep-2215-Oct-22The 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.
10Income TaxTDS CertificateSep-2215-Oct-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of August 2022.
11Income TaxTCS ReturnJul-Sep, 202215-Oct-22​Quarterly statement of TCS deposited for the quarter ending September 30, 2022.
12Income TaxForm No. 15G/HJul-Sep, 202215-Oct-22Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September 2022.
13Labour LawProvident Fund / ESISep-2215-Oct-22Due Date for payment of Provident fund and ESI contribution for the previous month.
14GSTGST CMP-08Jul-Sep, 202218-Oct-22Form 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.
15GSTGSTR – 3BSep-2220-Oct-221. 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.
16GSTGSTR -5Sep-2220-Oct-22GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
17GSTGSTR -5ASep-2220-Oct-22GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
18GSTGSTR-3B-State-ASep-2222-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.
19GSTGSTR-3B-State-BSep-2224-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.
20Company LawForm-8FY 2021-2229-Oct-22Statement of Account & Solvency by all LLPs.
21Company LawAOC-4FY 2021-2229-Oct-22Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC).
22Company LawMSME ReturnApr-Sep, 202230-Oct-22Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.
23Income TaxTDS Challan cum StatementSep-2230-Oct-22Due 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.
24Income TaxTCS CertificateJul-Sep, 202230-Oct-22​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2022.
25Income TaxForm No. 3CEABFY 2021-2231-Oct-22Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22.
26Income TaxTDS ReturnJul-Sep, 202231-Oct-22​Quarterly statement of TDS deposited for the quarter ending September 30, 2022.
27Income TaxAudit Report u/s 44ABFY 2021-2231-Oct-22Audit 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.
28Income TaxFORM NO. 3CEBFY 2021-2231-Oct-22Report to be furnished in Form 3CEB in respect of the international transactions and specified domestic transactions.
29Income TaxFORM NO. 3CEJFY 2021-2231-Oct-22Due 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).
30Income TaxAudit of accounts in case of Companies eligible for weighted DeductionFY 2021-2231-Oct-22Submit 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].
31Income TaxITRFY 2021-2231-Oct-22Due 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.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositAug-2207-Sep-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2GSTGSTR -7 TDS return under GSTAug-2210-Sep-22GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTAug-2210-Sep-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1Aug-2211-Sep-221. 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.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)Aug-2213-Sep-22GSTR-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.
6GSTGSTR -6Aug-2213-Sep-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateAug-2214-Sep-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of July 2022.
8Income TaxForm 24GAug-2215-Sep-22Due 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.
9Labour LawProvident fund / ESIAug-2215-Sep-22Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxForm 3BBAug-2215-Sep-22D​ue 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.
11Income TaxAdvance TaxFY 2022-2315-Sep-22The second installment of advance tax for the assessment year 2023-24.
12GSTGSTR – 3BAug-2220-Sep-221. 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.
13GSTGSTR -5Aug-2220-Sep-22GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
14GSTGSTR-5AAug-2220-Sep-22GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
15GSTPayment of GSTAug-2225-Sep-22Due 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.
16Company LawAOC-4 (OPC)FY 2021-2227-Sep-22In the case of OPC, Annual Accounts are required to be filed within 180 days from the close of the Financial year.
17Company LawDIR-3FY 2021-2230-Sep-22Every 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.
18Income TaxTDS Challan cum StatementAug-2230-Sep-22Due 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.
19Income TaxIncome Tax Return(Audit Report)FY 2021-2230-Sep-22Due 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).
20Company LawAnnual General MeetingFY 2021-2230-Sep-22Annual 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.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositJul-2207-Aug-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2GSTGSTR -7 TDS return under GSTJul-2210-Aug-22GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTJul-2210-Aug-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1Jul-2211-Aug-221. 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.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)Jul-2213-Aug-22IFF 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.
6GSTGSTR -6Jul-2213-Aug-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateJul-2214-Aug-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022.
8Income TaxForm 24GJul-2215-Aug-22Due 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.
9Labour LawProvident fund / ESIJul-2215-Aug-22Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxForm 3BBJul-2215-Aug-22D​ue 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.
11Income TaxTDS CertificateJul-2215-Aug-22​Quarterly TDS certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022.
12GSTGSTR – 3BJul-2220-Aug-221. 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.
13GSTGSTR -5Jul-2220-Aug-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14GSTGSTR-5AJul-2220-Aug-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15GSTPayment of GSTJul-2225-Aug-22Due 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.
16Income TaxTDS Challan cum StatementJul-2230-Aug-22Due 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.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositJun-2207-Jul-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2Income TaxTDS Liability DepositApr-June, 202207-Jul-22​Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
3GSTGSTR -7 TDS return under GSTJun-2210-Jul-22GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4GSTGSTR- 8 TCS return under GSTJun-2210-Jul-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5GSTGSTR -1Jun-2211-Jul-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”.
6GSTGSTR-1-QRMPJun-2213-Jul-22GSTR-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.
7GSTGSTR -6Jun-2213-Jul-22Due Date for filing return by Input Service Distributors.
8Income TaxTDS CertificateMay-2215-Jul-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2022.
9Income Tax15CCApr-June, 2215-Jul-22​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2022.
10Income TaxTCS ReturnApr-June, 2215-Jul-22​Quarterly statement of TCS deposited for the quarter ending 30 June, 2022.
11Labour LawProvident fund / ESIJun-2215-Jul-22Due Date for payment of Provident fund and ESI contribution for the previous month.
12Income TaxForm 3BBJun-2215-Jul-22D​ue 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.
13Company LawForm 11F.Y. 2021-2215-Jul-22Form-11 is an annual return to be filed all Limited Liability Partnership Firms.
14GSTGSTR – 3BJun-2220-Jul-221. 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 then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
15GSTGSTR -5Jun-2220-Jul-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16GSTGSTR-5AJun-2220-Jul-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17GSTGSTR – 3BApril to June 2222-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.
18GSTGSTR – 3BApril to June 2224-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.
19GSTGSTR-4Apr-June, 2228-Jul-22GSTR-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.
20Income TaxTDS Challan cum StatementJun-2230-Jul-22Due 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.
21Income TaxTCS CertificateApr-June, 2230-Jul-22​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022.
22GSTGST CMP-08Apr-June, 2231-Jul-22Form 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.
23Income TaxTDS ReturnApr-June, 2231-Jul-22​Quarterly statement of TDS deposited for the quarter ending June 30, 2022.
24Income TaxIncome Tax ReturnF.Y. 2021-2231-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.”
25Income TaxNon-deduction of TDS by banking CompanyApr-June, 2231-Jul-22Quarterly 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.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositMay-2207-Jun-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2GSTGSTR -7 TDS return under GSTMay-2211-Jun-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTMay-2211-Jun-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1May-2211-Jun-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 then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)May-2213-Jun-22Invoice 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.
6GSTGSTR -6May-2213-Jun-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateApr-2214-Jun-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
8Labour LawProvident fund / ESIMay-2215-Jun-22Due Date for payment of Provident fund and ESI contribution for the previous month.
9Income TaxForm 24GMay-2215-Jun-22Due 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.
10Income TaxTDS CertificateJan – Mar 202215-Jun-22Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 2022.
11Income TaxAdvance Tax First InstallmentF.Y. 2022-2315-Jun-22​Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
12Income TaxTDS CertificateFY 2021-2215-Jun-22Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22.
13Income TaxForm 3BBMay-2215-Jun-22Due 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.
14GSTGSTR – 3BMay-2220-Jun-221. GST Filing of returns by 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 preceding year, opted for monthly filing of return under QRMP.
15GSTGSTR -5May-2220-Jun-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16GSTGSTR-5AMay-2220-Jun-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17GSTGSTR – 3B -Tax Liability PaymentMay-2225-Jun-22Due 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.
18Income TaxTDS Challan cum StatementMay-2230-Jun-22Due 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.
19Company LawDPT-3F.Y. 2021-2230-Jun-22DPT-3 is annual return of Deposits to be filed by all the Companies.
20Income TaxSTT ReturnFY 2021-2230-Jun-22​Return in respect of securities transaction tax for the financial year 2021-22.
21Income TaxReturn for Non Deduction of TDS on InterestJan-Mar, 202230-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.
22Income TaxEqualisation Levy statementFY 2021-2230-Jun-22​Furnishing of Equalisation Levy statement for the Financial Year 2021-22.

 

May-2022 Important Tax Dates Below

S. No.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability depositApr-2207-May-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2GSTGSTR -7 TDS return under GSTApr-2211-May-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTApr-2211-May-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1Apr-2211-May-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”.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)Apr-2213-May-22Invoice 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.
6GSTGSTR -6Apr-2213-May-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateApr-2215-May-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
8Income TaxForm 3BBApr-2215-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.
9Labour LawProvident fund / ESIApr-2215-May-22Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxForm 24GApr-2215-May-22Due 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.
11Income TaxTCS StatementJan – Mar 202215-May-22​Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
12GSTGSTR-5AApr-2220-May-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
13GSTGSTR – 3BApr-2220-May-221. 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 then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
14GSTGSTR – 3B -Tax Liability PaymentApr-2225-May-22Due 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.
15Income TaxTDS Challan cum statementApr-2230-May-22Due 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.
16Income TaxTCS CertificateJan – Mar 202230-May-22Due date of issuance of TCS certificates for the 4th Quarter of the Financial Year 2021-22.
17Company LawForm 112021 – 2230-May-22Form 11 is an Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year.
18Company LawPAS-6Oct – Mar 202230-May-22Form 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).
19Company LawFC-42021 – 2230-May-22FC-4 is an annual return of foreign companies.
20Income TaxTDS StatementJan – Mar 202231-May-22​Quarterly statement of TDS deposited for the quarter ending March 31, 2022.
21Income TaxForm 61A2021 – 2231-May-22Due date for furnishing of statement of Specified financial transaction as per Section 285BA(1).
22Income TaxForm 61BCalendar Year 202131-May-22Due date for e-filing of annual statement of reportable accounts by reporting financial institution.
23Income TaxAllotment of PANAny Eligible Person31-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.
​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.TypePurposePeriodDue dateNature of Compliance in Detail
1Income TaxForm 24GMar-2207-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.
2GSTGSTR -7 TDS return under GSTMar-2210-Apr-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTMar-2210-Apr-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1Mar-2211-Apr-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”.
5GSTGSTR -1 QRMPJan – Mar 202213-Apr-22Quarterly 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.
6GSTGSTR -6Mar-2213-Apr-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateMar-2214-Apr-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.
8Labour LawProvident fund / ESIMar-2215-Apr-22Due Date for payment of Provident fund and ESI contribution for the previous month.
9Income TaxForm 15CCJan – Mar 202215-Apr-22Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.
10Income TaxForm 3BBMar-2215-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.
11GSTGST CMP – 08Jan – Mar 202218-Apr-22Due date of filing of GST CMP-08 for dealers who opted for composition scheme.
12GSTGSTR – 3BMar-2220-Apr-221. 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 then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
13GSTGSTR–5Mar-2220-Apr-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14GSTGSTR–5AMar-2220-Apr-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15GSTGSTR -3B QRMPJan – Mar 202220-Apr-22Due 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.
16GSTGST ITC -04Jan – Mar 202225-Apr-22GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
17Income TaxTDS Challan cum statementMar-2230-Apr-22Due 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.
18Income TaxQuarterly return of Non-deduction of TDSJan – Mar 202230-Apr-22Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.
19Income TaxTDS/TCS liability depositMar-2230-Apr-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
20Income TaxTDS liability depositJan – Mar 202230-Apr-22Due 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.
21Income TaxForm 15G/15HJan – Mar 202230-Apr-22A 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.
22Income TaxEqualisation Levy DepositMar-2230-Apr-22Equalisation 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.
23Income TaxForm  No. 61Mar-2230-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.TypePurposePeriodDue dateNature of Compliance in Detail
1Income TaxTDS Challan cum StatementJan-2202-Mar-22Due 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.
2Income TaxTDS/TCS Liability DepositFeb-2207-Mar-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
3GSTGSTR-7- TDS return under GSTFeb-2210-Mar-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4GSTGSTR-8- TCS return under GSTFeb-2210-Mar-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5GSTGSTR-1Feb-2211-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”
6GSTGSTR -6Feb-2213-Mar-22Due Date for filing return by Input Service Distributors.
7GSTGSTR-1-Invoice Furnishing Facility (IFF)Feb-2213-Mar-22Invoice 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.
8Income TaxAdvance TaxFY 2021-2215-Mar-22Due date for payment of  fourth installment of advance tax for FY 2021-22.
9Income TaxAdvance TaxFY 2021-2215-Mar-22Due 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.
10Income TaxIncome Tax ReturnFY 2020-2115-Mar-22Due 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.
11Labour LawProvidend Fund / ESIFeb-2215-Mar-22Due Date for payment of Provident fund and ESI contribution for the previous month.
12Income TaxForm 24GFeb-2215-Mar-22Due 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.
13Income TaxIncome Tax Return2020-2115-Mar-22Return 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.
14Income TaxTDS CertificateFeb-2217-Mar-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of February 2021.
15GSTGSTR – 3BFeb-2220-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 then INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
16GSTGSTR -5AFeb-2220-Mar-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17GSTGSTR -5Feb-2220-Mar-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18GSTGSTR – 3B-Tax Liability PaymentFeb-2225-Mar-22Due 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.
19Income TaxTDS Challan cum StatementFeb-2230-Mar-22Due 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
20Income TaxCountry- By- Country Report2020-2131-Mar-22Country-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.
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.
21Income TaxBelated / revised Income tax return2020-2131-Mar-22Filing 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).
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.
22Income TaxLinking PAN with AADHAR2020-2131-Mar-22“Due date for linking of Aadhaar number with PAN”
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.TypePurposePeriodDue dateNature of Compliance in Detail
1Income TaxTDS/TCS Liability DepositJan-2207-Feb-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2GSTGSTR-7- TDS return under GSTJan-2210-Feb-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR-8- TCS return under GSTJan-2210-Feb-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR-1Jan-2211-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”.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)Jan-2213-Feb-22Invoice 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.
6GSTGSTR -6Jan-2213-Feb-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateJan-2214-Feb-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of January, 2022.
8Income TaxAudit Report u/s 44AB2020-2115-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″.
9Labour LawProvidend Fund / ESIJan-2115-Feb-22Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxForm 24GJan-2215-Feb-22Due 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.
11Income TaxTDS CertificateOct-Dec-2115-Feb-22Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.
12Income TaxTDS Challan cum StatementJan-2215-Feb-22Due 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.
13Income TaxAudit Report u/s 44AB in respect of assessee having an International or specified domestic transaction2020-2115-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″.
14Company LawAOC-42020-2115-Feb-22AOC-4 is filed within 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.
15GSTGSTR – 3BJan-2220-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.”
16GSTGSTR -5Jan-2220-Feb-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17GSTGSTR -5AJan-2220-Feb-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18GSTGSTR – 3B-Tax Liability PaymentJan-2225-Feb-22Due 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.
19Company LawMGT-72020-2128-Feb-22MGT-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.TypePurposePeriodDue dateNature of Compliance in Detail
1Income TaxTDS/TCS Liability DepositDec-2107-Jan-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2Income TaxTDS Liability DepositOct-Dec-2107-Jan-22Due 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.
3GSTGSTR-7- TDS return under GSTDec-2110-Jan-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4GSTGSTR-8- TCS return under GSTDec-2110-Jan-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5GSTGSTR-1Dec-2111-Jan-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”.
6GSTGSTR-1-QRMPOct-Dec-2113-Jan-22Quarterly 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.
7GSTGSTR-6Dec-2113-Jan-22Due Date for filing return by Input Service Distributors.
8Income TaxTDS CertificateDec-2114-Jan-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021.
9Income TaxAudit Report u/s 44AB2020-2115-Jan-22Due 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.
10Income TaxTCS StatementOct-Dec-2115-Jan-22Quarterly statement of TCS deposited for the quarter ending December, 2021.
11Labour LawProvidend Fund / ESIDec-2115-Jan-22Due Date for payment of Provident fund and ESI contribution for the previous month.
12Income TaxForm 24GDec-2115-Jan-22Due 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.
13Income TaxForm 15CCOct-Dec-2115-Jan-22Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.
14Income TaxForm 15G/15HOct-Dec-2115-Jan-22A 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.
15GSTGST CMP-08Oct-Dec-2118-Jan-22Due date of filing of GST CMP-08 for dealers opted for composition scheme.
16GSTGSTR – 3BDec-2120-Jan-221. 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.
17GSTGSTR -5Dec-2120-Jan-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18GSTGSTR -5ADec-2120-Jan-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
19GSTGSTR – 3B-QRMPOct-Dec-2120-Jan-22Due 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.
20GSTGST ITC-04Oct-Dec-2125-Jan-22GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
21Income TaxTCS CertificateOct-Dec-2130-Jan-22Quarterly TCS certificate in respect of quarter ending December 31, 2021.
22Income TaxTDS Challan cum StatementDec-2130-Jan-22Due 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.
23Income TaxTDS StatementOct-Dec-2131-Jan-22Quarterly statement of TDS deposited for the quarter ending December 31, 2021.
24Income TaxQuarterly return of Non Deduction of TDSOct-Dec-2131-Jan-22Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.
25Income TaxAudit Report u/s 44AB in respect of assessee having an International or specified domestic transaction2020-2131-Jan-22Audit 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.

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

  1. 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

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