Categories: Gst Compliance

Key Compliance Calendar for the 2022

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 13th -March -22 Timeline for filing return by Input Service Distributors.
10 Goods and Services Tax GSTR-1-Invoice Furnishing Facility (IFF) Feb-22 13th -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 15th -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 15th -March -22 Timeline for payment of fourth installment of advance tax for FY 2021-22.
13 Income Tax TDS Challan cum Statement Feb-22 30th -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 31st -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.

Statutory Tax Compliance Calendar for the Month of May 2022

Statutory and Tax Compliance Calendar for June 2022

  

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