Compliance Calendar for the Month of July 2023
Compliance Calendar for the Month of July 2023
S. No. | Statue | Purpose | Compliance Period | Due Date | Compliance Details |
1 | Income Tax | Tax Deducted at Source or Tax Collected at Source Liability Deposit | June-23 | 7- July-2023 | Deadline date of depositing Tax Deducted at Source or Tax Collected at Source liabilities under Income Tax Act, 1961 for previous month. |
2 | Income Tax | Tax Deducted at Source Deposit | April – June, 2023 | 7- July-2023 | Deadline date for deposit of Tax Deducted at Source for the period April 2023 to June 2023 when the Assessing Officer has permitted quarterly deposit of Tax Deducted at Source under section 192, 194A, 194D or 194H. |
3 | Goods and services Tax | GSTR-7- Tax Deducted at Source return under GST | Jun-23 | 10- July-2023 | GSTR 7 is a return to be filed by the persons who is required to deduct Tax Deducted at Source under GST. |
4 | Goods and services Tax | GSTR-8- Tax Collected at Source return under GST | Jun-23 | 10- July-2023 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct under GST. |
5 | Goods and services Tax | GSTR-1 | Jun-23 | 11- July-2023 | 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 with Monthly Payment. |
6 | Goods and services Tax | GSTR-1-QRMP | April – June, 2023 | 13- July-2023 | 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 Quarterly Returns with Monthly Payment. |
7 | Goods and services Tax | GSTR -6 | Jun-23 | 13- July-2023 | Deadline Date for filing return by Input Service Distributors. |
8 | Income Tax | TDS Certificate | May-23 | 15- July-2023 | Deadline date for issue of Tax Deducted at Source Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of May, 2023.
Note: Applicable in case of specified person mentioned under section 194S. |
9 | Income Tax | Form No. 15CC | Jun-23 | 15- July-2023 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June, 2023. |
10 | Income Tax | Upload Details of Form 15G/15H | April – June, 2023 | 15- July-2023 | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2023. |
11 | Income Tax | Form No. 3BB | Jun-23 | 15- July-2023 | Deadline 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, 2023. |
12 | Labour Law | Providend Fund / ESI | Jun-23 | 15- July-2023 | Deadline Date for payment of Provident fund and ESI contribution for the previous month. |
13 | Goods and services Tax | GST CMP-08 | April – June, 2023 | 18- July-2023 | 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. |
14 | Goods and services Tax | GSTR – 3B | Jun-23 | 20- July-2023 | 1. Goods and services Tax Filing of returns by registered person with aggregate turnover exceeding Rs. 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then Rs. 5 Crores during preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment. |
15 | Goods and services Tax | GSTR -5 | Jun-23 | 20- July-2023 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
16 | Goods and services Tax | GSTR -5A | Jun-23 | 20- July-2023 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
17 | Goods and services Tax | GSTR – 3B | April – June, 2023 | 22- July-2023 | 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 Quarterly Returns with Monthly Payment. |
18 | Goods and services Tax | GSTR – 3B | April – June, 2023 | 24- July-2023 | 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 Quarterly Returns with Monthly Payment . |
19 | Income Tax | TDS Challan cum Statement | Jun-23 | 30- July-2023 | Deadline 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 June, 2023.
Note: Applicable in case of specified person as mentioned under section 194S. |
20 | Income Tax | Income Tax return | FY 2022-23 | 31-July-2023 | Return of income for the assessment year 2023-24 for all assessee other than
(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 or (d) an assessee who is required to furnish a report under section 92E. |
21 | Income Tax | Non-deduction of Tax Deducted at Source by banking Company | April – June, 2023 | 31- July -2023 | 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, 2023. |
22 | Income Tax | Statement under Rule 5E/5D/5F | FY 2022-23 | 31-July-23 | Statement by scientific research association, university, college, or other association or Indian scientific research company as required by rules 5E, 5D and 5F (if due date of submission of return of income is July 31, 2023). |
23 | Income Tax | Form 10BBB | April – June, 2023 | 31-Jul-23 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2023. |
24 | Income Tax | Form II | April – June, 2023 | 31-Jul-23 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2023. |
25 | Income Tax | Tax Collected at Source Deposit | April – June, 2023 | 30-Sep-23 | Quarterly statement of Tax Collected at Source deposited for the quarter ending 30 June, 2023.
Note: The due date of furnishing Tax Collected at Source statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
26 | Income Tax | Tax Deducted at Source Deposit |
April – June, 2023 |
30-Sep-23 | Quarterly statement of Tax Deducted at Source deposited for the quarter ending June 30, 2023.
Note: The due date of furnishing Tax Deducted at Source statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023. |
27 | Income Tax | Tax Collected at Source Certificate |
April – June, 2023 |
15-Oct-23 | Quarterly Tax Collected at Source certificate in respect of tax collected by any person for the quarter ending June 30, 2023. Note: Due to extension of due date of Tax Collected at Source statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing Tax Collected at Source certificate shall be October 15, 2023. |
Note 1: Opting for Quarterly Returns with Monthly Payment Scheme- Deadline Date for filling GSTR – 3B with Annual Turnover up to INR 5 Crore in State A Group (Gujarat, Maharashtra, Chhattisgarh, Madhya Pradesh, Kerala, Tamil Nadu, Telangana, Karnataka, Goa, Andhra Pradesh, Puducherry, Andaman, Daman & Diu, and Dadra & Nagar Haveli, and Lakshadweep, the Nicobar Islands).
**Note 2: Opting for Quarterly Returns with Monthly Payment Scheme- Deadline Date for filling GSTR – 3B with Annual Turnover up to INR 5 Cr in State B Group (Haryana, Rajasthan, Meghalaya, Assam, Uttar Pradesh, Himachal Pradesh, Punjab, Uttarakhand, Nagaland, Manipur, Mizoram, Bihar, Sikkim, Arunachal Pradesh, Tripura, West Bengal, Jharkhand, Odisha, Chandigarh, Jammu and Kashmir, Ladakh, Delhi)
Compliance Calendar for the Month of June 2023
Compliance Calendar for the Month of June 2023
Statutory and Tax Compliance Calendar for June 2023
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Extension of time period for filing Form DPT 3
Compliance Calendar for the Month of March 2023
Taxation Compliance Calendar for the Month of March 2023
Income Tax Related Compliance
DATE | FOR THE PERIOD | PARTICULAR |
02-03-2023 | Jan 2023 | Timeline for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/ 194-IB/ 194M |
07-03-2023 | Feb 2023 | Payment of Tax deduction at source / Tax collected at source by Govt. offices |
15-03-2023 | Financial Year 2022-23 | Fourth instalment of advance tax for the assessment year 2023-24 or Advance tax last date for assessee under section 44AD / 44ADA |
17-03-2023 | Jan 2023 | Timeline for issuance of Tax deduction at source / Tax collected at source certificate for tax deducted u/s 194-IA/ 194-IB/194M |
30-03-2023 | Feb 2023 | Timeline for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/ 194-IB/ 194M |
31-03-2023 | Financial Year 2021-22 | Nation By Nation Report in Form No. 3CEAD |
Goods and Services Tax Related Compliance
GST RETURN | FOR THE PERIOD | PARTICULAR | Due date of Filling |
GSTR-7 | Feb 2023 | Goods and Services Tax monthly return for Tax deduction at source Deductor . | 10-03-2023 |
GSTR-8 | Feb 2023 | Goods and Services Tax monthly return for Tax collected at source Collector. | 10-03-2023 |
GSTR-1 | Feb 2023 | GST (Goods and Services Tax) Monthly return for registered persons having turnover of more than INR 5 Cr. | 11-03-2023 |
GSTR-6 | Feb 2023 | GST (Goods and Services Tax) Return for Input Service Distributor | 13-03-2023 |
Invoice Furnishing Facility | Feb 2023 | Invoice Furnishing Facility for Quarterly return filers | 13-03-2023 |
GSTR-5 | Feb 2023 | GST (Goods and Services Tax) for Non-resident foreign taxpayers | 13-03-2023 |
GSTR-5A | Feb 2023 | Goods and Services Tax Return for Online Information Database Access and Retrieval services provider | 20-03-2023 |
GSTR-3B | Feb 2023 | Goods and Services Tax monthly return to Pay due tax till last day of month. | 20-03-2023 |
PMT-06 | Feb 2023 | Required to Monthly Tax Payment under Quarterly Returns with Monthly Payment | 25-03-2023 |
Letter of Undertaking | Financial Year 2023-24 | Due date to apply for export without payment of tax. | 31-03-2023 |
CMP-02 | Financial Year 2023-24 | Due date to opt for composition scheme under Goods and Services Tax | 31-03-2023 |
Tax & Statutory Compliance Calendar for January 2023
Tax & Statutory Compliance Calendar for January 2023
Income Tax
- Income Tax – Tax Deduction At Source/Tax Collection At Source Liability Deposit Dec-22, 7-Jan-23 Due date of depositing Tax Deduction At Source/Tax Collection At Source liabilities under the Income Tax Act, 1961 for the previous month.
- Income Tax: Tax Deduction At Source Liability Deposit Oct-Dec, 2022, 7-Jan-23 Due date for deposit of Tax Deduction At Source for the period October 2022 to Dec 2022 when the Assessing Officer has permitted quarterly deposit of Tax Deduction At Source under section 192, section 194A, section 194D or section 194H.
- Income Tax : Tax Deduction At Source Certificate Nov-22, 14-Jan-23 Due date for issue of the Tax Deduction At Source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of November 2022.
- Income Tax : Form 24G Dec-22, 15-Jan-23 Due date for furnishing of form 24G by an office of the government where Tax Deduction At Source/Tax Collection At Source for the month of Dec 2022 has been paid without the production of a challan.
- Income Tax: Tax Collection At Source Return Oct-Dec, 2022,15-Jan-23 Quarterly statement of Tax Collection At Source for the quarter ending Dec 31, 2022.
- 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 Dec 2022.
- 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 Dec 2022.
- Income Tax: Tax Collection At Source Certificate Oct-Dec, 2022, 30-Jan-23 Quarterly Tax Collection At Source certificate in respect of the quarter ending Dec 31, 2022.
- Income Tax : Tax Deduction At Source 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 Dec 2022.
- Income Tax : Tax Deduction At Source Return Oct-Dec, 2022, 31-Jan-23 Quarterly statement of Tax Deduction At Source for the quarter ending Dec 31, 2022.
- 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 Dec 31, 2022.
- 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.
Goods and Services Tax
- Goods and Services Tax : GSTR-7- Tax Deduction At Source return under GST Dec-22, 10-Jan-23 GSTR 7, is a return to be filed by the person who is required to deduct Tax deducted at source under GST.
- Goods and Services Tax : GSTR-8- Tax Collection At Source 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 Tax Collection at source (Tax collected at source) under GST.
- Goods and Services Tax GSTR-1 Dec-22 11-Jan-23 ” Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment “
- Goods and Services Tax : 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 Quarterly Returns with Monthly Payment.
- Goods and Services Tax : GSTR -6 Dec-22, 13-Jan-23 Due Date for filing return by Input Service Distributors.
- Goods and Services Tax : 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 have opted for composition levy.
- Goods and Services Tax : GSTR – 3B Dec-22, 20-Jan-23 “Goods and Services Tax Filing of returns by registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year. Registered person, with aggregate turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment .”
- Goods and Services Tax : GSTR -5 Dec-22, 20-Jan-23 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
- Goods and Services Tax : GSTR -5A Dec-22, 20-Jan-23 GSTR-5A is to be filed by Online Information Database Access and Retrieval services Providers for the previous month.
- Goods and Services Tax : GSTR-3B Oct-Dec, 2022 22-Jan-23 “GSTR-3B of registered persons with turnover less than Rs 5 Crores during the preceding year and who have opted for quarterly filing of return under Quarterly Returns with Monthly Payment. *Note 1
- Goods and Services Tax : 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 Quarterly Returns with Monthly Payment. **Note 2
- Labour Law Provident Fund / Employees’ State Insurance: Dec-22, 15-Jan-23 Due Date for payment of Provident fund and Employees’ State Insurance contribution for the previous month.
Update about The Late Fee, Additional Tax u/s 140B & last date to File updated Return
Timelines for statutory compliance calendar Dec 2022
Due date of statutory Compliance Calendar Dec 2022 – Income Tax
Dates | Act | Nature of Due date |
7th Dec 22 | Under Income Tax | Deposit of Tax Deducted at Source / Tax collected at Source for the month of Nov 2022. But all sum deducted by an office of Govt shall be paid to credit of the Central Govt on the same day where tax is paid without production of an Income-tax Challan. |
7th Dec 22 | Under Income Tax | Eqalisation levy payment Timeline for the month of Nov 22 in respect of equalisation levy on “Specified services” |
15th Dec 22 | Under Income Tax | Timeline for issue Tax Deducted at Source certification for Income tax deduction U/s 194I-A for the month of Oct 22. |
15th Dec 22 | Under Income Tax | Timeline for issue Tax Deducted at Source certification for Income tax deduction U/s 194I-B for the month of Oct 2022. |
15th Dec 22 | Under Income Tax | Due date for issue Tax Deducted at Source certification for Income tax deduction U/s 194M for the month of Oct 2022. |
15th Dec 22 | Under Income Tax | Timeline for issue Tax Deducted at Source certification for Income tax deduction U/s 194S for the month of Oct 2022. |
15th Dec 22 | Under Income Tax | Tax Deducted at Source Certificate for Tax Deducted at Source deduction other than salary for the quarter July 22 to Sept 2022. |
15th Dec 22 | Under Income Tax | Form 24G by Govt officer where Tax Deducted at Source / Tax collected at Source for Nov 22 has been deposited without production of challan. |
15th Dec 22 | Under Income Tax | 3rd Installment payment of Advance Tax for Assessment year 2023-24. |
15th Dec 22 | Under Income Tax | Form No 3BB by a stock exchange for the month of Nov 2022. The said form to be furnished by stock exchange in respect of transactions in which client code has been modified after registering in the system. |
30th Dec 22 | Under Income Tax | Deposits of Tax Deducted at Source U/s 194-IA for the month of Nov 2022. |
30th Dec 22 | Under Income Tax | Tax Deposits of Tax Deducted at Source U/s 194-IB for the month of Nov 2022. |
30th Dec 22 | Under Income Tax | Deposits of Tax Deducted at Source U/s 194M for the month of Nov 2022. |
30th Dec 22 | Under Income Tax | Tax Deposits of Tax Deducted at Source U/s 194S for the month of Nov 2022. |
30th Dec 22 | Under Income Tax | Income tax Form no 3CEAD for a reporting year 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 U/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of report etc. |
31st Dec 22 | Under Income Tax | Filing of belated or revised ITR for Assessment year 2022-23 for all Assessee (provided assessment has not been completed before 31st Dec) |
Timeline Compliance Calendar Dec 2022 – Goods and Services Tax
Dates | Act | Nature of Timelines |
10th Dec 22 | Goods and Services Tax | GSTR–7 (Tax Deducted at Source Deducted) for the month of Nov 2022. |
10th Dec 22 | Goods and Services Tax | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of Nov 2022. |
11th Dec 22 | Goods and Services Tax | GSTR – 1 for the month of Nov 22 for taxpayer who does not opt Quarterly Returns with Monthly Payment Scheme under Goods and Services Tax. |
13th Dec 22 | Goods and Services Tax | Invoice furnishing facility for taxpayer who opt Quarterly Returns with Monthly Payment Scheme under Goods and Services Tax. |
13th Dec 22 | Goods and Services Tax | GSTR-6 (Return by Input Service distributor for the month of Nov 2022. |
13th Dec 22 | Goods and Services Tax | GSTR– 5 by non-resident taxpayers for the month of Nov 2022. |
13th Dec 22 | Goods and Services Tax | GSTR-5A by Online Information Database Access and Retrieval services service providers for the month of Nov 22. |
20th Dec 22 | Goods and Services Tax | GSTR 3B for the month of Nov 22 for the taxpayer having turnover more than INR 5 Cr in previous year. |
25th Dec 22 | Goods and Services Tax | Goods and Services Tax Nov 22 monthly payment for taxpayers who opt for Quarterly Returns with Monthly Payment Scheme under Goods and Services Tax Act . |
31st Dec 22 | Goods and Services Tax | Due date for GSTR 9 for Financial Year 2021-22. |
31st Dec 22 | Goods and Services Tax | Timeline for GSTR 9C for Financial Year 2021-22. |
Timeline Compliance Calendar Dec 2022 – Others
Dates | Act | Nature of Timelines |
15th Dec 22 | Provident Fund and Employee State Insurance | Provident Fund and Employee State Insurance payment for the month of Nov 2022. |
Tax and Statutory Compliance Calendar for Nov 2022
Tax and Statutory Compliance Calendar for Nov 2022
- The compliance deadline must be fulfilled, which needs careful planning. So We have created a complete compliance calendar that includes all the important Timeline dates so that you may stay up to date on the statutory & compliance requirements.
- Here is the prepared tax and Registrar of company & income tax with GST compliance calendar for the deadlines occurring in Nov 2022. It covers the requirements for filing with the registrar of companies (ROC), the OPC annual report, the filing of GST returns, and the filing of taxes.
Goods and Services Tax
- Goods and Services Tax : GSTR-1 Oct-22 11-Nov-22 ” GST Filing of returns by a registered person with aggregate turnover exceeding Rs. 5 Cr during the preceding year. Registered person, with aggregate turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment”
- Goods and Services Tax : IFF (Invoice Furnishing Facility) Oct-22 13-Nov-22 GSTR-1 of a 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 with Monthly Payment.
- Goods and Services Tax : GSTR -6 Oct-22 13-Nov-22 Due Date for filing return by Input Service Distributors.
- Goods and Services Tax : GSTR-7- Tax Deduction At Source return under GST Oct-22 10-Nov-22 GSTR 7 is a return to be filed by the persons who are required to deduct Tax Deduction At Source (Tax deducted at source) under Goods and Services Tax.
- Goods and Services Tax : GSTR-8- Tax collection at source 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 Tax collection at source under Goods and Services Tax.
- Goods and Services Tax : 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.
- Goods and Services Tax : 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.
- Goods and Services Tax : GSTR – 3B Oct-22 20-Nov-22 “1. GST Filing of returns by a registered person with aggregate turnover exceeding Rs. 5 Crores during the preceding year. Registered person, with aggregate turnover of less than Rs. 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
- Goods and Services Tax : GSTR -5 Oct-22 20-Nov-22 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
- Goods and Services Tax : GSTR -5A Oct-22 20-Nov-22 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
- Company Law MGT07 FY 2021-22 29-Nov-22 Form MGT 7 Filing for Companies & One Person Company. MGT-7 is the annual return filed for every company on a yearly basis containing information about shareholders, directors, etc. as on the last day of the relevant financial year, i.e. 31st March.
- Goods and Services Tax: 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 Central Goods and Services Tax Act, 2017
Income Tax
- Income Tax: Tax Deduction at Source Certificate Oct-22 14-Nov-22 Due date for issue of Tax Deduction At Source Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of August 2022.
- Income Tax : Tax Deduction at Source Certificate Sep-22 14-Nov-22 Due date for issuing of Tax Deduction at Source Certificate for tax deducted under section 194S in the month of September 2022. Under Section 194S. Tax deduction at source is deducted on payment made for the transfer of Virtual Digital Assets..
- Income Tax: Tax collection at source Certificate Jul-Sep, 2022 15-Nov-22 Quarterly Tax deduction at source certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.
- Income Tax : Form 24G Oct-22 15-Nov-22 Due date for furnishing of Form 24G by an office of the Government where Tax Deduction at Source/ Tax collection at source for the month of Oct 2022 has been paid without the production of a challan.
- 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 Oct 2022.
- Income Tax Income Tax return Financial Year 2021-22(Assessment Year 2022-23) 7-Nov-22 “Due date for filing of return of income for Assessment Year 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 Oct 31, 2022, earlier and the same got extended vide Circular no. 20/2022, dated 26-10-2022.” - Income Tax : Tax Deduction At Source 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 Oct 2022.
- Income Tax: Income Tax return Financial Year 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).
- Income Tax : Form No. 3CEA Financial Year 2021-22 30-Nov-22 Report in Income tax Form No. 3CEA by a constituent entity of an international group for the accounting year 2021-22.
- Income Tax: Statement of Income Distribution (Income tax Form 64) Financial Year 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.
- Income Tax : Form 64D Financial Year 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.
- Income Tax : Form 64A Financial Year 2021-22 30-Nov-22 Due date for filing of a statement of income distributed by business trust to unit holders during the FY 2021-22.
- Income Tax : Tax deduction at source 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 Oct 2022. Tax deduction at source is deducted on payment made for the transfer of Virtual Digital Asset u/s 194S.
- Income Tax : Tax deduction at source Return Jul-Sep, 2022 30-Nov-22 “Quarterly statement of Tax deduction at source deposited for the quarter ending September 2022. The due date for furnishing of the Tax deduction at source statement for the quarter ending September 2022 has been extended from Oct 31, 2022, to Nov 30, 2022, vide Circular no. 21/2022, dated 27-10-2022”.
Labour Law :
- Labour Law Provident Fund / Employees’ State Insurance Scheme Oct-22 15-Nov-22 Due Date for payment of Provident fund and Employees’ State Insurance Scheme contribution for the previous month.
For taxpayers, the month of November 2022 is important since it has timelines for a lot of compliances with the Goods and Services Act, Income Tax Act, Companies Act, and LLP Act. You avoid costly fines, make sure to submit the aforementioned forms within the deadlines. As a result, we encourage you to plan ahead of time and finish all necessary filings before the time allotted and due date expire.
Statutory Compliance Calendar for June 2022
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 |
GST COMPLIANCE CALENDAR FOR THE FY 2022-23
GST COMPLIANCE CALENDAR 2022-23
To comply with the different compliances, here is the GST compliance calendar for Financial Year 2022-23. Just keep track of everything and you’ll never miss a deadline. Always maintain your composure.
Statutory Compliance calendar for March 2022
Statutory Compliance for March 2022
Note 2: Not Opting for Quarterly Return Filing and Monthly Payment of Taxes Scheme- Timeline for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group ( Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Meghalaya, Assam, Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, West Bengal, Jharkhand, Odisha , Manipur, Mizoram, Tripura, Chandigarh, Delhi).