COMPANY LAW Tax and Statutory Compliance Calendar for December 2022

Tax and Statutory Compliance Calendar for December 2022

Tax and Statutory Compliance Calendar for December 2022

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.

*Note 1: Opting for Quarterly Returns with Monthly Payment Scheme- Timeline for filling GSTR - 3B with Annual Turnover up to INR 5 Crore in State A Group (Chhattisgarh, Maharashtra, Karnataka, Goa, Kerala, ,Madhya Pradesh, Gujarat,  Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands,Tamil Nadu, Telangana, Andhra Pradesh, Lakshadweep).

**Note 2: Opting for Quarterly Returns with Monthly Payment Scheme- Timeline for filling GSTR - 3B with Annual Turnover up to INR 5 Crore in State B Group (Himachal Pradesh, Punjab,  Bihar, Sikkim, Arunachal Pradesh, Nagaland, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).

Disclaimer: The content of this post isn't considered to be professional or legal advice, We aren't responsible for any damages arising from your access to the location content & must not be relied on or used as a substitute for legal advice from a lawyer professional in your jurisdiction. CARajput is among India's big digital compliance services platform which committed to helping people have started & developed their businesses. We had started with the goal of creating it easier for start-ups to start out their business. Our main aim is to assist the businessman with applicable laws & regulations compliance and providing support at each & every level to make sure the business stays compliant and growing continuously. For any query, help or feedback you may in touch on singh@carajput.com or Call or what’s-up on 9-555-555-480

Share This Post

Related Articles

Related Videos


CSR Committee: Corporate Social Responsibility Committe | CSR | CSR - An Overview

CSR Committee: Corporate Social Responsibility Committe | CSR  | CSR - An Overview

 

Published On: Nov 19, 2021 | By: RJA


Corporate Governance: What is Corporate Governance ? | Benefits of Corporate Governance

Corporate Governance: What is Corporate Governance? | Benefits of Corporate Governance (Corporate Governance) 

 

Published On: Nov 23, 2021 | By: RJA


Winding Up of Company | Procedure for Winding up | Difference between winding up & Dissolution.

Winding Up of Company | Winding Up Procedure | Types of Winding up | Voluntary Winding up | Compulsary Winding Up.

 

Published On: Jan 08, 2022 | By: RJA


Meaning of Auditors| Appointment of Auditors| procedure for appointment of auditor | Resignation

Meaning of Auditors| Appointment of Auditors| procedure for appointment of auditor | Resignation

Published On: Jan 03, 2022 | By: RJA

Need help?

Request a call
from a RJA
Business Advisor.

LET'S TALK

Private Limited Company

Popular Categories

Browse Blogs

Recent Posts

CBDT: 11.5 Cr PAN cards were deactivated for failing to be linked with Aadhaar cards

CBDT: 11.5 Cr PAN cards were deactivated for failing to be linked with Aadhaar cards

Supreme Court upholds validity of Personal Guarantors’ IP of IBC Code

Supreme Court upholds validity of Personal Guarantors’ IP of IBC Code

GST apply to corporate guarantees between Subsidiaries, Parent & parties

GST apply to corporate guarantees between Subsidiaries, Parent & parties

Basic Conditions of Condonation in filing of Income Tax Form 10-IC

Basic Conditions of Condonation in filing of Income Tax Form 10-IC

Mode of operation in financial fraud & tax avoidance made by contractor

Mode of operation in financial fraud & tax avoidance made by contractor

Connect with a RJA Advisor

Fields marked with an * are required

Enquire Us

Please send us your query and we feel very happy helping you

Testimonials

  • Thank you very much for all your help in setting up my new company and clearing up all outstanding business in my sole trader accounts. For the first time in years I have peace of mind regards my business accounts. Your workforce are a credit to you, the girls at reception are so helpful and Chris has been brilliant. It is very much appreciated.

    A US consultancy group

  • Rajput Jain & Associates. are a tremendous value added to me as an executive and a busy parent. It just makes sense to delegate my tax file to them -- they are proactive, extremely service oriented, and most importantly, I am completely confident they are finding every dollar of tax savings available to me.

    A Leading Service Provider

  • We use Rajput Jain & Associates for all our accounting, Corporation tax, VAT and other compliance needs. The service is professional, courteous and prompt. I would recommend Rajput Jain & Associates to any company requiring a comprehensive accounting and tax service.

    A Leading Consultancy Firm in Dubai

Money Back Guarantee

Not happy with the service? You can request a refund at anytime within 30 days!

24/7 Support

Get support through phone, email, mobile app or live chat - 24/7, 365 days.

EMI Payment

Easily pay online with EMI payments, credit or debit card, net banking, PayPal and more.

Get In Touch--

Rajput Jain & Associates

Add: P-60, Connaught Circus, Connaught Place, New Delhi-110001

Email: singh@carajput.com

Phone: 9555555480

Legal Disclaimer--

The information contained on this website merely provides details of our firm to persons who have shown interest in knowing more about us and is not intended to solicit work or advertise our capabilities in any manner. The information provided on this website is general in nature and should not be used as a basis of decision-making without further professional advice. The third party site links are only provided for ready reference of the users and CA Rajput Jain & Associates neither controls their content nor undertakes any responsibility regarding them.

© 2016 Rajput Jain & Associates. All Rights Reserved | Sitemap

Call Email