Key Compliance Calendar for the 2022

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Compliance Calendar for the month of January 2022

What is deadline dates in January 2022 for compliance ?

Important deadline due dates in January 2022 for compliance under various law includes Goods & Services Tax (GST).

Also, read this article:-

Compliance Calendar for the month of Feb 2022

S. No.	Statue of Law	Objective	Compliance for the Period	Timeline Date	Compliance particular
1	Income Tax- TDS	TDS/TCS Liability Deposit	January-2022	7-February-2022	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2	GST	GSTR-7- TDS return under GST	January-2022	10-February-2022	GSTR 7 is a GST return that must be filed by individuals who are required to deduct TDS
3	Under the GST	GSTR-8- TCS return under GST	January-2022	10-February-2022	GSTR-8 is a GST return that e-commerce businesses must file if they are required to deduct TCS
4	GST	GSTR-1	January-2022	11-February-2022	GST Returns filed by a registered person with an aggregate turnover of more than INR 5 crores in the previous year. A GST Registered person with an aggregate turnover of less than Rs 5 crores in the previous year opted to file their return monthly under the QRMP.”
5	Under the GST	GSTR-6	January-2022	13-February-2022	For GST registered persons having a turnover of less than Rs 5 crores during the previous year and who have opted for quarterly filing of returns under QRMP, an invoice furnishing facility for uploading B2B invoices is enabled.
6	GST	GSTR-6	January-2022	13-February-2022	Due Date for filing return by Input Service Distributors.
7	Income Tax- TDS	TDS Certificate	January-2022	14-February-2022	TDS Certificate under the Income Tax (January-22-14-February-22) In the month of January 2022, the TDS Certificate for taxes deducted under sections 194-IA, 194-IB, and 194M is due.
8	Under the Income tax	Audit Report u/s 44AB	2020-21	15-February-2022	Due date for filing an audit report under section 44AB for the assessment year 2021-22 in the case of a corporate or non-corporate assessee (who was due to file his or her return of income by October 31, 2021). Circular no. 17/2021, dated 09-09-2021, has extended the deadline for filing the audit report for Assessment Year 2021-22. Circular No. 01/2022, issued 11-01-2022, has extended the deadline for filing audit reports to Februaryruary 15, 2022.”
9	Under the Income Tax	Audit Report u/s 44AB	January-2022	15-February-2022	Due Date for payment of Provident fund and ESI contribution for the previous month.
10	Income Tax	Filling of Form 24G	January-2022	15-February-2022	Due date for a government office to submit Form 24G if TDS/TCS for the month of January 2022 was paid without the submission of a challan.
11	Under the Income Tax	TDS Certificate	Oct-Dec-21	15-February-2022	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.
12	Income Tax	TDS Challan cum Statement	January-22	15-February-2022	In the month of December 2021, the challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, and 194-IM is due.
13	Income Tax	Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction	2020-21	15-February-2022	In the case of an assessee who is also required to submit a report pertaining to foreign or specified domestic transactions under section 92E, an audit report under section 44AB for the assessment year 2021-22 is required. Circular no. 17/2021, dated 09-09-2021, has extended the deadline for filing the audit report for Assessment Year 2021-22. Circular No. 01/2022, issued 11-01-2022, has extended the deadline for filing audit reports to Februaryruary 15, 2022.”
14	Company Law	Filling of AOC-4	2020-21	15-February-2022	AOC-4 must be filed within 30 days after the AGM’s conclusion. The financial statements must be filed with the ROC by the specified companies.
15	Under the GST	GSTR – 3B	January-2021	20-February-2022	1. The Goods and Services Tax Returns filed by a registered person with an aggregate turnover of more than INR 5 crores in the previous year. 2. A registered individual who had an aggregate turnover of less than INR 5 crores in the previous year chose to file their report monthly under the QRMP.
16	GST	GSTR -5	January-2022	20-February-2022	Non-Resident Taxable Persons shall file GSTR-5 for the prior month.
17	Under the GST	GSTR -5A	January-2022	20-February-2022	OIDAR Service Providers shall file GSTR-5A for the prior month.
18	GST	GSTR – 3B-Tax Liability Payment	January-2022	25-february-2022	Due date for payment of tax liability for taxpayers having a previous year’s aggregate turnover of up to INR 5 crores and who have opted for quarterly filing of returns under the QRMP.
19	Under the Company Law	Filling of MGT-7	January-2022	28-february-2022	MGT-7 must be filed within 60 days after the AGM’s conclusion. Every business should file an annual return that includes information about the company.

Tax & Statutory Compliance Calendar for March 2022

S. No.	Statue	Purpose	Compliance Period	Timeline	Compliance Details
1	Labour Law	Providend Fund / ESI	Feb-22	15-Mar-22	Timeline for payment of PF & ESI contribution for the previous month.
2	Goods and Services Tax	GSTR – 3B	Feb-22	20-Mar-22	“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 Cr during preceding year, opted for monthly return filling under Quarterly Return Filing and Monthly Payment of Taxes”
3	Goods and Services Tax	GSTR -5A	Feb-22	20-Mar-22	GSTR-5A to be filed by Online Information Database Access and Retrieval services Providers for the previous month.
4	Goods and Services Tax	GSTR -5	Feb-22	20-Mar-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
5	Goods and Services Tax	GSTR – 3B-Tax Liability Payment	Feb-22	25-Mar-22	Timeline for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during P/Y & who has opted for Quarterly return filing under Quarterly Return Filing and Monthly Payment of Taxes.
6	Goods and Services Tax	GSTR-7- Tax collected at source return under Goods and Services Tax	Feb-22	10-Mar-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
7	Goods and Services Tax	GSTR-8- Tax collected at source return under Goods and Services Tax	Feb-22	10-Mar-22	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under Goods and Services Tax.
8	Goods and Services Tax	GSTR-1	Feb-22	11-Mar-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 than Rs. 5 Cr during preceding year, opted for monthly filing of return under QRMP”
9	Under Goods and Services Tax	GSTR -6	Feb-22	13^th -March -22	Timeline for filing return by Input Service Distributors.
10	Goods and Services Tax	GSTR-1-Invoice Furnishing Facility (IFF)	Feb-22	13^th -March -22	Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than Rs. 5 Cr during preceding year and who has opted for quarterly filing of return under QRMP.
11	Income Tax	Advance Tax	FY 2021-22	15^th -March -22	Timeline for payment of whole amount of advance tax in respect of FY 2021-22 for assessee covered under presumptive scheme of section 44AD / 44ADA.
12	Under Income Tax	Advance Tax	FY 2021-22	15^th -March -22	Timeline for payment of fourth installment of advance tax for FY 2021-22.
13	Income Tax	TDS Challan cum Statement	Feb-22	30^th -March-22	Timeline for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-IM, in the month of February, 2022
14	Income Tax	Revised/ Belated ITR	2020-21	31^st -March -22	Filing of revised or belated ITR for the A/Y 2021-22 for all assessee (provided assessment has not been completed before March 31, 2021). The Timeline for filing of revised or belated ITR for the A/Y 2021-22 has been extended to March 31, 2022, vide Circular no. 17/2021, dated 09-09-2021.
15	Under Income Tax	Country- By- Country Report	2020-21	31-Mar-22	Country-By-Country Report in Form No. 3CEAD for the P/Y 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 U/s 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.
16	Income Tax	Form 24G	Feb-22	15-Mar-22	Timeline of filling 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.
17	Under Income Tax	ITR	2020-21	15-Mar-22	ITR for the A/Y 2021-22 in the case of an assessee if he/it is required to submit a report U/s 92E pertaining to international or specified domestic transaction(s). Timeline for furnishing of ITR for A/Y 2021-22 has been extended to February 28, 2022, vide Circular no. 17/2021, dated 09-09-2021. Timeline for filing of ITR has been further extended to March 15, 2022, vide Circular No. 01/2022, dated 11-01-2022.
18	Income Tax	TDS Certificate	Feb-22	17-Mar-22	Timeline for issue of TDS Certificate for tax deducted U/s 194-IA, 194-IB, and 194M in the month of February 2021.
19	Under Income Tax	ITR	FY 2020-21	15-Mar-22	Timeline for filing of ITR for the A/Y 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 Timeline for furnishing of ITR for A/Y 2021-22 has been extended to February 28, 2022, vide Circular no. 17/2021, dated 09-09-2021. The Timeline for filing of ITR has been further extended to March 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.
20	Income Tax	Linking Permanent Account Number with AADHAR	2020-21	31-Mar-22	“Timeline for linking of Aadhaar No. with permanent account number” The Timeline for linking of Aadhaar No. with permanent account number has been extended to March 31, 2022, vide Notification S.O. 3814(E), dated 17-9-2021.
21	Under Income Tax	Tax Deducted at Source / Tax collected at source Liability Deposit	Feb-22	7-Mar-22	Timeline of depositing Tax Deducted at Source/ Tax collected at source liabilities under Income Tax Act, 1961 for previous month.
22	Income Tax	Tax Deducted at Source (TDS) Challan cum Statement	Jan-22	2-Mar-22	Timeline for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-IM, in the month of January 2022.

Taxation & Statutory Compliance for April 2022

S. No.	Statue	Purpose	Compliance Period	Timeline	Compliance Details
1	Labour Law Compliance	PF / ESI Return	March-2022	15- April-2022	Timeline for payment of PF & ESI contribution for the Last month.
2	Goods and services Tax Compliance	GSTR -7 TDS return under GST	March-2022	10- April-2022	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	Goods and services Tax Compliance	GSTR -1 QRMP Return	Jan – March-2022	13- April-2022	Quarterly return for registered person with turnover less than Rs. 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
4	Goods and services Tax Compliance	GSTR – 3B Return	March-2022	20- April-2022	1. GST 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 QRMP.
5	Goods and services Tax Compliance	GSTR- 8 TCS return under GST	March-2022	10- April-2022	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
6	Goods and services Tax Compliance	GSTR -6 Return	March-2022	13- April-2022	Timeline for filing return by Input Service Distributors.
7	Goods and services Tax Compliance	GSTR -1 Return	March-2022	11- April-2022	“1. GST Filing of returns by registered person with aggregate turnover exceeding Rs. 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less than RS. 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
8	Goods and services Tax Compliance	GSTR–5A Return	March-2022	20- April-2022	GSTR-5A to be filed by OIDAR Service Providers for the Last month.
9	Goods and services Tax Compliance	GST CMP – 08 Return	Jan – March-2022	18- April-2022	Timeline of filing of GST CMP-08 for dealers who opted for composition scheme.
10	Goods and services Tax Compliance	GSTR—5 Return	March-2022	20- April-2022	GSTR-5 to be filed by Non-Resident Taxable Person for the Last month.
11	Goods and services Tax Compliance	GST ITC -04 Return	Jan – March-2022	25- April-2022	GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
12	Goods and services Tax Compliance	GSTR -3B QRMP Return	Jan – March-2022	20- April-2022	Timeline for filling GSTR – 3B return for the quarter of Jany to Mar 2022 for the taxpayer with Aggregate turnover up to Rs. 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
13	Income Tax Compliance	Tax Deducted at Source Challan cum statement	March-2022	30- April-2022	Timeline for Filling of challan-cum-statement in respect of tax deducted under section 194-IM, 194-IB, 194-IA in the month of March, 2022.
14	Income Tax Compliance	Quarterly return of Non-deduction of Tax Deducted at Source	Jan – March-2022	30-April-2022	Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.
15	Income Tax Compliance	Tax Deducted at Source/TCS liability deposit	March-2022	30- April-22	Timeline of depositing Tax Deducted at Source /TCS liabilities under Income Tax Act, 1961 for the Last month.
16	Income Tax Compliance	TDS liability deposit	Jan – March-2022	30- April-22	Timeline 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.
17	Income Tax Compliance	Income Tax Form 15G/15H	Jan – March-2022	30- April-22	A self-declaration form for seeking non-deduction of Tax Deducted at Source 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.
18	Income Tax Compliance	Equalisation Levy Deposit	March-2022	30- April-22	Equalisation 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.
19	Income Tax Compliance	Income Tax Form No. 61	March-2022	30- April-22	Timeline 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
20	Income Tax Compliance	Income Tax Form 24G	March-2022	7- April-22	Timeline 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.
21	Income Tax Compliance	Income Tax Form 15CC	Jan – March-2022	15- April-22	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.
22	Income Tax Compliance	Income Tax Form 3BB	March-2022	15- April-22	Timeline for Filling 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.
23	Income Tax Compliance	Tax Deducted at Source Certificate	March-2022	14-April-22	Timeline for issue of Tax Deducted at Source Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.