October 3, 2022 / compliance calendar

Taxation & Statutory Compliance for October 2022

Table of Contents

Taxation & Statutory Compliance for October 2022

Company Law Compliance – DIR-3 Financial Year 2021-22 15-October -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.”
The Company Law Compliance – AOC-4 Financial Year 2021-22 29-October -22 Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC).
Company Law Compliance – Form-8 Financial Year 2021-22 29-October -22 Statement of Account & Solvency by all LLPs.
The Company Law Compliance -MSME Return Apr-Sep, 2022 30-October 22 Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.
Labour Law Employees’ State Insurance / Provident Fund Sep-22 15-October -22 Due Date for payment of Provident fund and ESI contribution for the previous month.

Goods and services Tax Compliance – ST GST CMP-08 Jul-Sep, 2022 18-October -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.
The Goods and services Tax Compliance – GSTR – 3B Sep-22 20-October 2022 “1. GST Filing of returns by a 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 Return Filing and Monthly Payment of Taxes(QRMP) scheme”
Goods and services Tax Compliance – GSTR-7- TDS return under GST Sep-22 10-October -22 GSTR 7 is a return to be filed by the persons who are required to deduct Tax deducted at source under GST.
The Goods and services Tax Compliance -GSTR -5 Sep-22 20-Oct-22 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
Goods and services Tax Compliance 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 Quarterly Return Filing and Monthly Payment of Taxes(QRMP) scheme.
The Goods and services Tax Compliance – GSTR -5A September 2022, 20-Oct-22 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
Goods and services Tax Compliance – GSTR-3B-State-A September -2022, 20-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 Quarterly Return Filing and Monthly Payment of Taxes(QRMP) scheme.
The Goods and services Tax Compliance – GSTR-8- Tax collected at source 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 Tax collected at source under GST.
Goods and services Tax Compliance – 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. GST Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Return Filing and Monthly Payment of Taxes(QRMP) scheme under Goods and Services Tax (GST)”
The Goods and services Tax Compliance – GSTR-1- Quarterly Return Filing and Monthly Payment of Taxes(QRMP) scheme September 2022, 13-Oct-22 GSTR-1 of a GST registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under Quarterly Return Filing and Monthly Payment of Taxes .
Goods and services Tax Compliance – GSTR -6 Sep-22 13-Oct-22 Due Date for filing return by Input Service Distributors.

The Income Tax compliance – 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.
Income Tax Audit Report U/s 44AB Financial Year 2021-22 31-Oct-22 Audit report U/s 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 U/s 92E.
The Income Tax compliance – FORM NO. 3CEB Financial Year 2021-22 31-Oct-22 Report to be furnished in Form 3CEB in respect of the international transactions and specified domestic transactions.
The Income Tax compliance – 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).
Income Tax Audit of accounts in case of Companies eligible for weighted Deduction Financial Year 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 U/s 35(2AB) [if the company does not have any international/specified domestic transaction].
The Income Tax compliance – Income tax return Financial Year 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 under section 5A applies”.
Income Tax Form No. 3CEB Financial Year 2021-22 31-Oct-22 Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEB for the accounting year 2021-22.

The Income Tax compliance – Form 24G Sep-22 15-Oct-22 The due date for furnishing form 24G by an office of the government where Tax Deducted at Source / Tax collected at source for the month of September 2022 has been paid without the production of a challan.
Income Tax – Tax Deducted at Source Certificate September -22 15-Oct-22 Due date for issue of Tax Deducted at Source Certificate for tax deducted U/s 194-IA, 194-IB, and 194M in the month of August 2022
Income Tax- Tax Deducted at Source Challan cum Statement Sep-22 30-Oct-22 Due date for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-M, 194-IB, in the month of September 2022.
The Income Tax compliance – Tax Deducted at Source return Jul-Sep, 2022 31-Oct-22 Quarterly statement of Tax Deducted at Source deposited for the quarter ending September 30, 2022.
Income Tax- Tax Deducted at Source / Tax collected at source liability deposit Sep-22 7-Oct-22 Due date of depositing Tax Deducted at Source / Tax collected at source liabilities under Income Tax Act, 1961 for the previous month.
The Income Tax compliance – Tax Deducted at Source Liability Deposit Jul-Sep, 2022 7-Oct-22 Due date for deposit of Tax Deducted at Source when Assessing Officer has permitted quarterly deposit of Tax Deducted at Source U/s 192, 194A, 194D, or 194H.
Income Tax – Tax collected at source Return Jul-Sep, 2022 15-Oct-22 Quarterly statement of TCS deposited for the quarter ending September 30, 2022.
Income Tax compliance – Tax collected at source Certificate July- September , 2022 30-Oct-22 Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2022.

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Taxation & Statutory Compliance for October 2022

The Company Law Compliance – AOC-4 Financial Year 2021-22 29-October -22 Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC).

Company Law Compliance – Form-8 Financial Year 2021-22 29-October -22 Statement of Account & Solvency by all LLPs.

The Company Law Compliance -MSME Return Apr-Sep, 2022 30-October 22 Half-yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise.

Labour Law Employees’ State Insurance / Provident Fund Sep-22 15-October -22 Due Date for payment of Provident fund and ESI contribution for the previous month.

Goods and services Tax Compliance – ST GST CMP-08 Jul-Sep, 2022 18-October -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.

The Goods and services Tax Compliance – GSTR – 3B Sep-22 20-October 2022 “1. GST Filing of returns by a 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 Return Filing and Monthly Payment of Taxes(QRMP) scheme”

Goods and services Tax Compliance – GSTR-7- TDS return under GST Sep-22 10-October -22 GSTR 7 is a return to be filed by the persons who are required to deduct Tax deducted at source under GST.

The Goods and services Tax Compliance -GSTR -5 Sep-22 20-Oct-22 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.

The Goods and services Tax Compliance – GSTR -5A September 2022, 20-Oct-22 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.

The Goods and services Tax Compliance – GSTR-8- Tax collected at source 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 Tax collected at source under GST.

Goods and services Tax Compliance – GSTR -6 Sep-22 13-Oct-22 Due Date for filing return by Input Service Distributors.

The Income Tax compliance – 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.

Income Tax Audit Report U/s 44AB Financial Year 2021-22 31-Oct-22 Audit report U/s 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 U/s 92E.

The Income Tax compliance – FORM NO. 3CEB Financial Year 2021-22 31-Oct-22 Report to be furnished in Form 3CEB in respect of the international transactions and specified domestic transactions.

The Income Tax compliance – Income tax return Financial Year 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 under section 5A applies”.

Income Tax Form No. 3CEB Financial Year 2021-22 31-Oct-22 Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEB for the accounting year 2021-22.

The Income Tax compliance – Form 24G Sep-22 15-Oct-22 The due date for furnishing form 24G by an office of the government where Tax Deducted at Source / Tax collected at source for the month of September 2022 has been paid without the production of a challan.

Income Tax – Tax Deducted at Source Certificate September -22 15-Oct-22 Due date for issue of Tax Deducted at Source Certificate for tax deducted U/s 194-IA, 194-IB, and 194M in the month of August 2022

Income Tax- Tax Deducted at Source Challan cum Statement Sep-22 30-Oct-22 Due date for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-M, 194-IB, in the month of September 2022.

The Income Tax compliance – Tax Deducted at Source return Jul-Sep, 2022 31-Oct-22 Quarterly statement of Tax Deducted at Source deposited for the quarter ending September 30, 2022.

Income Tax- Tax Deducted at Source / Tax collected at source liability deposit Sep-22 7-Oct-22 Due date of depositing Tax Deducted at Source / Tax collected at source liabilities under Income Tax Act, 1961 for the previous month.

The Income Tax compliance – Tax Deducted at Source Liability Deposit Jul-Sep, 2022 7-Oct-22 Due date for deposit of Tax Deducted at Source when Assessing Officer has permitted quarterly deposit of Tax Deducted at Source U/s 192, 194A, 194D, or 194H.

Income Tax – Tax collected at source Return Jul-Sep, 2022 15-Oct-22 Quarterly statement of TCS deposited for the quarter ending September 30, 2022.

Income Tax compliance – Tax collected at source Certificate July- September , 2022 30-Oct-22 Quarterly TCS certificate in respect of tax collected by any person for the quarter ending September 30, 2022.