June 1, 2022 / Corporate Updates

Statutory Compliance Calendar for June 2022

S. No.	Statue Under Which	Period Of Compliance	Filling Purpose	Timeline Date	Particular of Compliance Details
1	Goods and Services Tax	May-22	GSTR -7 Tax deducted at source return under Goods and Services Tax	11-Jun-22	GSTR -7 is a return to be filed by the persons who is required to deduct Tax deducted at source under Goods and services tax.
2	Income Tax	May-22	Tax Deducted at Source Challan cum Statement	30-Jun-22	Time line 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.
3	Goods and Services Tax	May-22	Goods and Services Tax Return -6	13-Jun-22	Timeline date for filing return by Input Service Distributors.
4	Goods and Services Tax	May-22	Goods and Services Tax Return -1	11-Jun-22	“1. Goods and services tax 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 Rs 5 Cr during preceding year, opted for monthly filing of return under Quarterly Returns Monthly Payment.”.
5	Goods and Services Tax	May-22	Goods and Services Tax Return -1-Invoice Furnishing Facility	13-Jun-22	Invoice Furnishing Facility for uploading Business 2 Business Invoices for registered person with turnover less than Rs. 5 Cr during the preceding year and who has opted for quarterly filing of return under Quarterly Returns Monthly Payment.
6	Goods and Services Tax	May-22	Goods and Services Tax Return – 3B -Tax Liability Payment	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 Quarterly Returns Monthly Payment.
7	Goods and Services Tax	May-22	GSTR – 3B	20-Jun-22	1. Goods and Services Tax. 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 Quarterly Returns Monthly Payment.
8	Goods and Services Tax	May-22	GSTR – 8 Tax Collected at Source return under Goods and Services Tax	11-Jun-22	GSTR -8 is a return to be filed by the e-commerce operators who are required to deduct Tax Collected at Source Tax collected at source under Good and services tax.
9	Goods and Services Tax	May-22	Goods and Services Tax Return -1	11-Jun-22	“1. Goods and services tax 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 Rs 5 Cr during preceding year, opted for monthly filing of return under Quarterly Returns Monthly Payment.”.
10	Goods and Services Tax	May-22	Goods and Services Tax Return -5A	20-Jun-22	Goods and Services Tax Return -5A to be filed by OIDAR Service Providers for the previous month.
11	Goods and Services Tax	May-22	GSTR -7 Tax deducted at source return under Goods and Services Tax	11-Jun-22	GSTR -7 is a return to be filed by the persons who is required to deduct Tax deducted at source under Goods and services tax.
12	Goods and Services Tax	May-22	Goods and Services Tax Return -5	20-Jun-22	Goods and Services Tax Return -5 to be filed by Non-Resident Taxable Person for the previous month.
13	Income Tax	May-22	Tax Deducted at Source Challan cum Statement	30-Jun-22	Time line 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.
14	Goods and Services Tax	May-22	Goods and Services Tax Return -1	11-Jun-22	“1. Goods and services tax 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 Rs 5 Cr during preceding year, opted for monthly filing of return under Quarterly Returns Monthly Payment.”.
15	Income Tax	Jan-Mar, 2022	Return for Non Deduction of Tax Deducted at Source on Interest	30-Jun-22	QTY 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.
16	Income Tax	Financial Year 2021-22	Equalisation Levy statement	30-Jun-22	Furnishing of Equalisation Levy statement for the FY 2021-22.
17	Income Tax	Apr-22	Tax deducted at source Certificate	14-Jun-22	Due date for issue of Tax deducted at source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
18	Income Tax	Jan – Mar 2022	Tax Deducted at Source Certificate	15-Jun-22	Quarterly Tax deducted at Services certificate in respect of tax deducted for payments other than salary for the quarter ending March 2022.
19	Income Tax	Jan-Mar, 2022	Return for Non Deduction of Tax Deducted at Source on Interest	30-Jun-22	QTY 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.
20	Income Tax	May-22	Form 24G	15-Jun-22	Due date of furnishing of Form 24G by an office of the Government where Tax deducted at source / Tax collected at source for the month of May 2022 has been paid without the production of a challan.
21	Income Tax	May-22	Tax Deducted at Source / Tax collected at source liability deposit	7-Jun-22	Due date of depositing Tax deducted at source / Tax collected at source liabilities under Income Tax Act, 1961 for the previous month.
22	Income Tax	Apr-22	Tax deducted at source Certificate	14-Jun-22	Due date for issue of Tax deducted at source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
23	Income Tax	Financial Year 2022-23	Advance Tax First Installment	15-Jun-22	Quarterly statement of Tax collected at sources deposited for the quarter ending March 31, 2022.
24	Income Tax	Financial Year 2021-22	Securities transaction tax Return	30-Jun-22	Return in respect of securities transaction tax for the financial year 2021-22.
25	Income Tax	Financial Year 2021-22	Tax Deducted at Source Certificate	15-Jun-22	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22.
26	Income Tax	Apr-22	Tax deducted at source Certificate	14-Jun-22	Due date for issue of Tax deducted at source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
27	Company Law	F.Y. 2021-22	DPT-3	30-Jun-22	Diphtheria-pertussis-tetanus -3 is annual return of Deposits to be filed by all the Companies.
28	Income Tax	May-22	Form 3BB	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.
29	Labour Law	May-22	Provident fund / Employees’ State Insurance Scheme	15-Jun-22	Timeline for payment of Provident fund & Employees’ State Insurance Scheme contribution for previous month.
30	Company Law	F.Y. 2021-22	DPT-3	30-Jun-22	DPT -3 is Annual return of Deposits to be filed by all the Companies under the Company Act

**********************************************************

If this article has helped you in any way, i would appreciate if you could share/like it or leave a comment. Thank you for visiting my blog.

Legal Disclaimer:
The information / articles & any relies to the comments on this blog are provided purely for informational and educational purposes only & are purely based on my understanding / knowledge. They do noy constitute legal advice or legal opinions. The information / articles and any replies to the comments are intended but not promised or guaranteed to be current, complete, or up-to-date and should in no way be taken as a legal advice or an indication of future results. Therefore, i can not take any responsibility for the results or consequences of any attempt to use or adopt any of the information presented on this blog. You are advised not to act or rely on any information / articles contained without first seeking the advice of a practicing professional.