Tax and Statutory Compliance Calendar for December 2022

S. No.

Statue

Purpose

Timeline & Compliance Period

Due Date

Compliance Details

1

Income Tax

Tax deducted at  sources / Tax collected at source  Liability Deposit

November -2022

7-December-2022

Timeline of depositing Tax deducted at sources / Tax collected at source liabilities under the Income Tax Act, 1961 for the previous month.

2

Income Tax

Form 24G

November -22

15-December-2022

Timeline for furnishing of form 24G by an office of the government where Tax deducted at  sources / Tax collected at source  for the month  of November 2022 has been paid without the production  of a challan

3

Income Tax

Advance Tax

November -22

15-December-2022

​The third installment of advance tax for the AY 2023-24.

4

Income Tax

TDS Certificate

Nov-22

15-December-2022

Timelinefor issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of October 2022.

4

Income Tax

TDS Certificate

Nov-22

15-December-2022

Timelinefor issue of TDS Certificate for tax deducted under section 194S in the month of October 2022.

Note: Applicable in case of a specified person as mentioned under section 194S.

5

Income Tax

Income tax Form 3BB

November -22

15-December-2022

D​ue date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of November 2022.

6

Income Tax

Income tax return

FY 2021-22

31-December-2022

​Filing of revised/ belated  Income tax return for the AY 2022-2023 for all assessees (provided assessment has not been completed before December 31, 2022).

7

Income Tax

Tax deducted at  sources  Challan cum Statement

November 2022

30-December-2022

Timelinefor furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M,  in the month of November 2022.

8

Income Tax

Income Tax Form No. 3CEAD

FY 2021-22

30-December-2022

​Furnishing of the report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021, to December 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 under section 286(2) or the parent entity is a resident of a country with which India does not have an agreement for the exchange of the report, etc.

9

Income Tax

Tax deducted at  sources  Challan cum Statement

November -22

30-December-2022

​Timelinefor furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November 2022.

Note: Applicable in the case of the specified person as mentioned under section 194S.

10

Company Law

Board Meeting

FY 2022-23

31-December-2022

Quarter 3rd Board meeting for all companies on or before 31st Dec2022.

11

Labour Law

Provident Fund / ESI

November 2022

15-December-2022

Timeline for payment of Provident fund and ESI contribution for the previous month.

12

Goods and services Tax

GSTR - 3B

November -22

20-December-2022

1. Goods and services Tax Filing of returns by a registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year.

2. Registered person, with aggregate turnover of less than Rs 5 Crores during the preceding year, opted for monthly filing of returns under Quarterly Returns with Monthly Payment.

13

Goods and services Tax

GSTR -5

November -22

20-December-2022

GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.

14

Goods and services Tax

GSTR -5A

November -22

20-December-2022

GSTR-5A is to be filed by Online Information Database Access and Retrieval services Service Providers for the previous month.

15

Goods and services Tax

PMT-06 (Payment of Tax)

Nov-22

25-December-2022

Timelineof payment of Goods and services Tax liability by the registered person whose aggregate turnover was less than Rs 5 Crores during the preceding year and who has opted for quarterly filing of return.

16

Goods and services Tax

GSTR-9

2021-22

31-December-2022

GSTR-9 is the annual return required to be filed by every person whose aggregate turnover was more than Rs 2 Crores during the preceding year.

17

Goods and services Tax

GSTR-9C

2021-22

31-December-2022

GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than Rs 5 Crores during the preceding year.

18

Goods and services Tax

GSTR-7- TDS return under GST

November -2022

10-December-2022

GSTR 7 is a return to be filed by the persons who is required to deduct TDS under GST.

19

Goods and services Tax

GSTR-8- TCS return under GST

November -2022

10-December-2022

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS under GST.

20

Goods and services Tax

GSTR-1

November -2022

11-December-2022

"1. GST Filing of returns by a registered person with aggregate turnover exceeding Rs 5 Crores during the preceding year.

2. Registered person, with aggregate turnover of less than Rs 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Returns with Monthly Payment ".

21

Goods and services Tax

IFF (Invoice Furnishing Facility)

November -22

13-December-2022

GSTR-1 of a registered person with turnover less than Rs 5 Crores during the preceding year and who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment .

22

Goods and services Tax

GSTR -6

November -22

13-December-2022

Timelinefor filing return by Input Service Distributors.