Important Dates for Accountants & Professionals
Statutory Compliance Calendar 2022-23-2024
May-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Apr-23 | 07-May-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. However, all sum deducted/collected 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 | Apr-23 | 10-May-23 | 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-23 | 10-May-23 | 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-23 | 11-May-23 | 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 | IFF (Invoice Furnishing Facility) | Apr-23 | 13-May-23 | IFF of 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-23 | 13-May-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | Form 24G | Apr-23 | 15-May-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of April, 2023 has been paid without the production of a challan |
| 8 | Income Tax | TDS Certificate | Mar-23 | 15-May-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of March, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 9 | Income Tax | TCS Deposit | Jan-March, 2023 | 15-May-23 | Quarterly statement of TCS deposited for the quarter ending March 31, 2023. |
| 10 | Income Tax | Form No. 3BB | Apr-23 | 15-May-23 | 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, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Apr-23 | 15-May-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GSTR – 3B | Apr-23 | 20-May-23 | 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. |
| 13 | GST | GSTR -5 | Apr-23 | 20-May-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | Apr-23 | 20-May-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Due date of Payment of Tax | Apr-23 | 25-May-23 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during preceeding year and who has opted for quarterly filing of return. |
| 16 | Company Law | LLP Form 11 | 2022-23 | 30-May-23 | Every limited liability partnership shall file an annual return, along with all the documents which are required to be or attached to such annual return, duly authenticated with the Registrar in LLP Form No. 11. |
| 17 | Company Law | PAS 6 | Oct-March, 23 | 30-May-23 | PAS 6 is filed by To be filed by unlisted public company for reconciliation of share capital audit report on half yearly. |
| 18 | Income Tax | Form No. 49C | 2022-23 | 30-May-23 | Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2022-23. |
| 19 | Income Tax | TDS Challan cum Statement | Apr-23 | 30-May-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of April, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 20 | Income Tax | TCS Certificate | Jan-March, 2023 | 30-May-23 | Issue of TCS certificates for the 4th Quarter of the Financial Year 2022-23. |
| 21 | Income Tax | TDS Return filing | Jan-March, 2023 | 31-May-23 | Quarterly statement of TDS deposited for the quarter ending March 31, 2023. |
| 22 | Income Tax | Form No. 61A | 2022-23 | 31-May-23 | Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2022-23. |
| 23 | Income Tax | Form No. 61B | 2022 | 31-May-23 | Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2022 by reporting financial institutions. |
| 24 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2022-23 and hasn’t been allotted any PAN. |
| 25 | Income Tax | Applcation for PAN Allotment | 2022-23 | 31-May-23 | 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 hasn’t allotted any PAN. |
| 26 | Income Tax | Form 9A | 2022-23 | 31-May-23 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2023). |
| 27 | Income Tax | Form no. 10 | 2022-23 | 31-May-23 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2023). |
April-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TCS Liability Deposit | Mar-23 | 07-Apr-23 | Due date of depositing TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | Income Tax | TDS Deposit | Mar-23 | 07-Apr-23 | Due date for deposit of Tax deducted by an office of the government for the month of March, 2023. 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. |
| 3 | GST | GSTR-7- TDS return under GST | Mar-23 | 10-Apr-23 | 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 | Mar-23 | 10-Apr-23 | 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 | Mar-23 | 11-Apr-23 | 1. GSTR-1 by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. GSTR-1 by 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 | Jan-Mar, 2023 | 13-Apr-23 | 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 | Mar-23 | 13-Apr-23 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | Feb-23 | 14-Apr-23 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2023. Note: Applicable in case of specified person as mentioned under section 194S. |
| 9 | Income Tax | Form No. 15CC | Jan-Mar, 2023 | 15-Apr-23 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023. |
| 10 | Income Tax | Form No. 3BB | Mar-23 | 15-Apr-23 | 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, 2023. |
| 11 | Labour Law | Providend Fund / ESI | Mar-23 | 15-Apr-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | GST | GST CMP-08 | Jan-Mar, 2023 | 18-Apr-23 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| 13 | GST | GSTR – 3B | Mar-23 | 20-Apr-23 | 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. |
| 14 | GST | GSTR -5 | Mar-23 | 20-Apr-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 15 | GST | GSTR -5A | Mar-23 | 20-Apr-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 16 | GST | GSTR-3B | Jan-Mar, 2023 | 22-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 17 | GST | GSTR-3B | Jan-Mar, 2023 | 24-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 18 | GST | GST ITC-04 | Oct-Mar, 2023 | 25-Apr-23 | GST ITC-04 is filed to report goods sent to job worker and goods received back from Job worker. Registered person having aggregate turnover of more than 5 crores during preceeding year is required to file the same on half yearly basis. |
| 19 | GST | GST ITC-04 | 2022-23 | 25-Apr-23 | Registered person having aggregate turnover of upto INR 5 crores during preceeding year is required to file GST ITC-04 on yearly basis. |
| 20 | GST | GSTR-4 | 2022-23 | 30-Apr-23 | GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer. |
| 21 | Income Tax | Form 24G | Mar-23 | 30-Apr-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of March, 2023 has been paid without the production of a challan. |
| 22 | Income Tax | Form. 15G/15H | Mar-23 | 30-Apr-23 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023. |
| 23 | Income Tax | TDS Challan cum Statement | Mar-23 | 30-Apr-23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of March, 2023. Note: Applicable in case of specified person as mentioned under section 194S |
| 24 | Income Tax | TDS Deposit | Mar-23 | 30-Apr-23 | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023. |
| 25 | Income Tax | TDS Liability Deposit | Jan-Mar, 2023 | 30-Apr-23 | Due date for deposit of TDS for the period January 2023 to March 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 26 | Income Tax | Form No. 61 | Oct-Mar, 2023 | 30-Apr-23 | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023. |
March-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS challan cum statement | Jan-23 | 02-Mar-23 | 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 2023. |
| 2 | Income Tax | TDS/TCS Liability Deposit | Feb-23 | 07-Mar-23 | Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month. |
| 3 | GST | GSTR-7- TDS return under GST | Feb-23 | 10-Mar-23 | 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-23 | 10-Mar-23 | 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-23 | 11-Mar-23 | 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. |
| 6 | GST | IFF (Invoice Furnishing Facility) | Feb-23 | 13-Mar-23 | 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 | Feb-23 | 13-Mar-23 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | Advance Tax | FY 2022-23 | 15-Mar-23 | a. Fourth installment of advance tax for the assessment year 2023-24; and b. Due date for payment of the whole amount of advance tax in respect of the assessment year 2023-24 for assessee covered under presumptive scheme of section 44AD / 44ADA. |
| 9 | Income Tax | Form 24G | Feb-23 | 15-Mar-23 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February 2023 has been paid without the production of a Challan. |
| 10 | Labour Law | Provident Fund / ESI | Feb-23 | 15-Mar-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 11 | Income Tax | TDS Certificate | Jan-23 | 17-Mar-23 | Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB & 194-M in the month of January 2023. |
| 12 | GST | GSTR – 3B | Feb-23 | 20-Mar-23 | 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 | Feb-23 | 20-Mar-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | Feb-23 | 20-Mar-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Due date of Payment of Tax | Feb-23 | 25-Mar-23 | 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. |
| 16 | Income Tax | TDS challan cum statement | Feb-23 | 30-Mar-23 | 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 February 2023. |
| 17 | Income Tax | Form No. 3CEAD | FY 2021-22 | 31-Mar-23 | Country-By-Country Report in Form No. 3CEAD for the previous year 2021-22 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. |
| 18 | Income Tax | Form 67 | FY 2021-22 | 31-Mar-23 | Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in the previous year 2021-22, to claim foreign tax credit [if the return of income has been furnished within the time specified under section 139(1) or section 139(4). |
February-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Jan-23 | 07-Feb-23 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Jan-23 | 10-Feb-23 | 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-23 | 10-Feb-23 | 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-23 | 11-Feb-23 | 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. |
| 5 | GST | IFF (Invoice Furnishing Facility) | Jan-23 | 13-Feb-23 | IFF of 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 | Jan-23 | 13-Feb-23 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Jan-23 | 14-Feb-23 | Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of December 2022. |
| 8 | Income Tax | TDS Certificate | Oct-Dec, 2022 | 15-Feb-23 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022. |
| 9 | Income Tax | Form 24G | Jan-23 | 15-Feb-23 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January 2023 has been paid without the production of a challan. |
| 10 | Labour Law | Provident Fund / ESI | Jan-23 | 15-Feb-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 11 | GST | GSTR – 3B | Jan-23 | 20-Feb-23 | 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. |
| 12 | GST | GSTR -5 | Jan-23 | 20-Feb-23 | GSTR-5 is to be filed by Non-Resident Taxable Person for the previous month. |
| 13 | GST | GSTR -5A | Jan-23 | 20-Feb-23 | GSTR-5A is to be filed by OIDAR Service Providers for the previous month. |
| 14 | GST | Due date of Payment of Tax | Jan-23 | 25-Feb-23 | 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. |
January-2023 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Dec-22 | 07-Jan-23 | Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month. |
| 2 | Income Tax | TDS Liability Deposit | Oct-Dec, 2022 | 07-Jan-23 | Due date for deposit of TDS for the period October 2022 to December 2022 when the 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-22 | 10-Jan-23 | 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-22 | 10-Jan-23 | 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-22 | 11-Jan-23 | 1. 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 the preceding year, opted for monthly filing of return under QRMP |
| 6 | GST | GSTR-1-QRMP | Oct-Dec, 2022 | 13-Jan-23 | GSTR-1 of 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 | Dec-22 | 13-Jan-23 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | Nov-22 | 14-Jan-23 | Due date for issue of the TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of November 2022. |
| 9 | Income Tax | Form 24G | Dec-22 | 15-Jan-23 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of December 2022 has been paid without the production of a challan. |
| 10 | Income Tax | TCS Return | Oct-Dec, 2022 | 15-Jan-23 | Quarterly statement of TCS for the quarter ending December 31, 2022. |
| 11 | Income Tax | Form No. 15CC | Oct-Dec, 2022 | 15-Jan-23 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending December 2022. |
| 12 | Income Tax | Form No. 15G/H | Oct-Dec, 2022 | 15-Jan-23 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December 2022. |
| 13 | Labour Law | Provident Fund / ESI | Dec-22 | 15-Jan-23 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 14 | GST | GST CMP-08 | Oct-Dec, 2022 | 18-Jan-23 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy. |
| 15 | GST | GSTR – 3B | Dec-22 | 20-Jan-23 | 1. 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 the preceding year, opted for monthly filing of return under QRMP. |
| 16 | GST | GSTR -5 | Dec-22 | 20-Jan-23 | GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month. |
| 17 | GST | GSTR -5A | Dec-22 | 20-Jan-23 | GSTR-5A is to be filed by OIDAR Service Providers for the previous month. |
| 18 | GST | GSTR-3B | Oct-Dec, 2022 | 22-Jan-23 | “GSTR-3B of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. *Note 1 |
| 19 | GST | GSTR-3B | Oct-Dec, 2022 | 24-Jan-23 | “GSTR-3B of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. **Note 2 |
| 20 | Income Tax | TCS Certificate | Oct-Dec, 2022 | 30-Jan-23 | Quarterly TCS certificate in respect of the quarter ending December 31, 2022. |
| 21 | Income Tax | TDS Challan cum Statement | Dec-22 | 30-Jan-23 | 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 December 2022. |
| 22 | Income Tax | TDS Return | Oct-Dec, 2022 | 31-Jan-23 | Quarterly statement of TDS for the quarter ending December 31, 2022. |
| 23 | Income Tax | Quarterly return of non-deduction at source by a banking company | Oct-Dec, 2022 | 31-Jan-23 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2022. |
| 24 | Income Tax | Form No. 3CEAC | 31-Jan-23 | Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is a non-resident. |
December-2022 Important Tax Dates Below
| S.No. | Type | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Nov-22 | 07-Dec-22 | Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Nov-22 | 10-Dec-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 | Nov-22 | 10-Dec-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 | Nov-22 | 11-Dec-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) | Nov-22 | 13-Dec-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 | Nov-22 | 13-Dec-22 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | Form 24G | Nov-22 | 15-Dec-22 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of November 2022 has been paid without the production of a challan |
| 8 | Income Tax | Advance Tax | Nov-22 | 15-Dec-22 | The third installment of advance tax for the assessment year 2023-24. |
| 9 | Income Tax | TDS Certificate | Nov-22 | 15-Dec-22 | Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of October 2022. |
| 10 | Income Tax | TDS Certificate | Nov-22 | 15-Dec-22 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October 2022. Note: Applicable in case of a specified person as mentioned under section 194S. |
| 11 | Income Tax | Form 3BB | Nov-22 | 15-Dec-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 November 2022. |
| 12 | Labour Law | Provident Fund / ESI | Nov-22 | 15-Dec-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 13 | GST | GSTR – 3B | Nov-22 | 20-Dec-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 returns under QRMP. |
| 14 | GST | GSTR -5 | Nov-22 | 20-Dec-22 | GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month. |
| 15 | GST | GSTR -5A | Nov-22 | 20-Dec-22 | GSTR-5A is to be filed by OIDAR Service Providers for the previous month. |
| 16 | GST | PMT-06 (Payment of Tax) | Nov-22 | 25-Dec-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 | Income Tax | TDS Challan cum Statement | Nov-22 | 30-Dec-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 November 2022. |
| 18 | Income Tax | Form No. 3CEAD | FY 2021-22 | 30-Dec-22 | Furnishing of the report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021, to December 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 a resident of a country with which India does not have an agreement for the exchange of the report, etc. |
| 19 | Income Tax | TDS Challan cum Statement | Nov-22 | 30-Dec-22 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November 2022. Note: Applicable in the case of the specified person as mentioned under section 194S. |
| 20 | Company Law | Board Meeting | FY 2022-23 | 31-Dec-22 | Quarter 3rd Board meeting for all companies on or before 31st December 2022. |
| 21 | GST | GSTR-9 | 2021-22 | 31-Dec-22 | GSTR-9 is the annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during the preceding year. |
| 22 | GST | GSTR-9C | 2021-22 | 31-Dec-22 | GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year. |
| 23 | Income Tax | ITR | FY 2021-22 | 31-Dec-22 | Filing of belated/revised return of income for the assessment year 2022-23 for all assessees (provided assessment has not been completed before December 31, 2022). |
November-2022 Important Tax Dates Below
| S. No. | Type | 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. | Type | 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. | Type | 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. | Type | 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. | Type | 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. |
| 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. |
| 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. | Type | 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. |
| 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. |
| 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. | Type | 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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 |
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