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.

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