Statutory Compliance Calendar for June 2022 (All Tax Last Dates) (F.Y. 2022-2023)

Statutory Compliance Calendar, All Important Dates

Important Dates for Accountants & Professionals

Statutory Compliance Calendar 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 for June 2022 (All Tax Last Dates) (F.Y. 2022-2023)”

  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

    Reply

Leave a Comment