{"id":22557,"date":"2022-07-04T14:55:52","date_gmt":"2022-07-04T09:25:52","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22557"},"modified":"2022-09-15T18:03:04","modified_gmt":"2022-09-15T12:33:04","slug":"tax-statutory-compliance-calendar-for-july-2022","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-statutory-compliance-calendar-for-july-2022\/","title":{"rendered":"Tax & Statutory Compliance Calendar for July 2022"},"content":{"rendered":"

\"compliance-calendar-july-2022.\"<\/p>\n

Tax<\/a> & Statutory Compliance Calendar for July 2022<\/span><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S. No.<\/strong><\/td>\nStatue\/ Law <\/strong><\/td>\nPurpose of Tax Compli<\/strong>ance<\/strong><\/td>\nStatutory Due Date<\/strong><\/td>\nStatutory Compliance Period<\/strong><\/td>\nStatutory Compliance Details<\/strong><\/td>\n<\/tr>\n
1<\/td>\nLabour Law<\/td>\nProvident fund \/ ESI<\/td>\n15-Jul-22<\/td>\nJun-22<\/td>\n\u200bTimeline\/Due date for payment of Provident fund and ESI contribution for the previous month.<\/td>\n<\/tr>\n
2<\/td>\nCompany Law<\/td>\nForm 11<\/td>\n15-Jul-22<\/td>\nF.Y. 2021-22<\/td>\nForm-11 is an annual return to be filed all Limited Liability Partnership Firms.<\/td>\n<\/tr>\n
3<\/td>\nGoods and Services Tax \u00a0Act<\/td>\nGSTR -1<\/td>\n11-Jul-22<\/td>\nJun-22<\/td>\n“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.<\/p>\n

 <\/p>\n

2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.<\/td>\n<\/tr>\n

4<\/td>\nGoods and Services Tax<\/span><\/a> Act<\/td>\nGSTR -7 TDS return under GST<\/td>\n10-Jul-22<\/td>\nJun-22<\/td>\nGSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.<\/td>\n<\/tr>\n
5<\/td>\nGoods and Services Tax<\/span><\/a> Act<\/td>\nGSTR- 8 TCS return under GST<\/td>\n10-Jul-22<\/td>\nJun-22<\/td>\nGSTR-8 is a return to be filed by the e-commerce operators who are required to deduct\u00a0TCS\u00a0(Tax collected at source) under GST.<\/td>\n<\/tr>\n
6<\/td>\nGoods and Services Tax Act<\/td>\nGSTR – 3B<\/td>\n20-Jul-22<\/td>\nJun-22<\/td>\n1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.<\/p>\n

2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.<\/td>\n<\/tr>\n

7<\/td>\nGoods and Services Tax Act<\/td>\nGSTR-1-QRMP<\/td>\n13-Jul-22<\/td>\nJun-22<\/td>\nGSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.<\/td>\n<\/tr>\n
8<\/td>\nGoods and Services Tax Act<\/td>\nGSTR -6<\/td>\n13-Jul-22<\/td>\nJun-22<\/td>\n\u200bTimeline\/Due date for filing return by Input Service Distributors.<\/td>\n<\/tr>\n
9<\/td>\nGoods and Services Tax Act<\/td>\nGSTR – 3B<\/td>\n22-Jul-22<\/td>\nApril to June 22<\/td>\n*\u200bTimeline\/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.<\/td>\n<\/tr>\n
10<\/td>\nGoods and Services Tax Act<\/td>\nGSTR -5<\/td>\n20-Jul-22<\/td>\nJun-22<\/td>\nGSTR-5 to be filed by Non-Resident Taxable Person for the previous month.<\/td>\n<\/tr>\n
11<\/td>\nGoods and Services Tax Act<\/td>\nGSTR-5A<\/td>\n20-Jul-22<\/td>\nJun-22<\/td>\nGSTR-5A to be filed by OIDAR Service Providers for the previous month.<\/td>\n<\/tr>\n
12<\/td>\nGoods and Services Tax Act<\/td>\nGSTR-4<\/td>\n28-Jul-22<\/td>\nApr-June 22<\/td>\nGSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting.<\/td>\n<\/tr>\n
13<\/td>\nGoods and Services Tax Act<\/td>\nGSTR – 3B<\/td>\n24-Jul-22<\/td>\nApril to June 22<\/td>\n**\u200bTimeline\/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.<\/td>\n<\/tr>\n
14<\/td>\nGoods and Services Tax Act<\/td>\nGST CMP-08<\/td>\n31-Jul-22<\/td>\nApr-June, 22<\/td>\nForm GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting.<\/td>\n<\/tr>\n
15<\/td>\nIncome Tax<\/td>\nTDS Challan cum Statement<\/td>\n30-Jul-22<\/td>\nJun-22<\/td>\n\u200bTimeline\/Due date for furnishing of challan-cum-statement in respect of Tax Deducted at Source U\/S 194-IA, 194-IB, 194-IM, in the month of June 2022.<\/td>\n<\/tr>\n
16<\/td>\nIncome Tax<\/td>\nTCS Certificate<\/td>\n30-Jul-22<\/td>\nApr-June, 22<\/td>\n\u200bQuarterly tax collected at source certificate in respect of tax collected by any person for the quarter ending June 30, 2022.<\/td>\n<\/tr>\n
17<\/td>\nIncome Tax<\/td>\nNon-deduction of Tax Deducted at Source by banking Company<\/td>\n31-Jul-22<\/td>\nApr-June, 22<\/td>\nQuarterly 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, 2022.<\/td>\n<\/tr>\n
18<\/td>\nIncome Tax<\/td>\n <\/p>\n

Tax Deducted at Source (TDS) Return<\/td>\n

31-Jul-22<\/td>\nApr-June, 22<\/td>\n\u200bQuarterly statement of deduction of tax at source deposited for the quarter ending June 30, 2022.<\/td>\n<\/tr>\n
19<\/td>\nIncome Tax<\/td>\nIncome Tax Return<\/td>\n31-Jul-22<\/td>\nFinancial Year 2021-22<\/td>\n“\u200bReturn of income for the Financial Year 2021-22 for all assesses other than:<\/p>\n

1. corporate-assesses
\n2. non-corporate assesses (whose books of account are required to be audited) or
\n3. partner of a firm whose accounts are required to be audited
\n4. Assesses who is required to furnish a report U\/s 92E.”<\/td>\n<\/tr>\n

20<\/td>\nIncome Tax<\/td>\nTax collected at source Return<\/td>\n15-Jul-22<\/td>\nApr-June, 22<\/td>\n\u200bQuarterly statement of tax collected at source deposited for the quarter ending 30 June 2022.<\/td>\n<\/tr>\n
21<\/td>\nIncome Tax<\/td>\nTax Deducted at Source (TDS) Certificate<\/td>\n15-Jul-22<\/td>\nMay-22<\/td>\nDue date for issue of Tax Deducted at Source Certificate for tax deducted U\/s 194-IA, 194-IB, and 194M in the month of April 2022.<\/td>\n<\/tr>\n
22<\/td>\nIncome Tax<\/td>\n15CC<\/td>\n15-Jul-22<\/td>\nApr-June, 22<\/td>\n\u200bQuarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June 2022.<\/td>\n<\/tr>\n
23<\/td>\nIncome Tax<\/td>\nForm 3BB<\/td>\n15-Jul-22<\/td>\nJun-22<\/td>\n\u200bTimeline\/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 June 2022.<\/td>\n<\/tr>\n
24<\/td>\nIncome Tax<\/td>\nTax Deducted at Source (TDS) Liability Deposit<\/td>\n7-Jul-22<\/td>\nApr-June 2022<\/td>\n\u200bTimeline\/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.<\/td>\n<\/tr>\n
25<\/td>\nIncome Tax<\/td>\nTax Deducted at Source \/ Tax collected at source liability deposit<\/td>\n7-Jul-22<\/td>\nJun-22<\/td>\n\u200bTimeline\/Due date of depositing Tax Deducted at Source \/ Tax collected at source liabilities under Income Tax Act, 1961 for the previous month.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Karnataka, Goa, Kerala, Tamil Nadu, Madhya Pradesh, Gujarat, Maharashtra, Telangana, Andhra Pradesh, Puducherry, Andaman, Nicobar Islands, Daman & Diu, and Dadra & Nagar Haveli, Lakshadweep).<\/p>\n

**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Meghalaya, Assam, West Bengal, Manipur, Mizoram, Tripura, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).\"Tax<\/a><\/p>\n

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