Tax & Statutory Compliance Calendar for January 2022

S. No.

Statue under

Purpose

Under the Compliance Period

Due Date- Timeline  

Details of compliance

1

Goods and Services Tax

GSTR-1

Dec-21

11-Jan-22

"1. GST Filing of returns by GST registered person with aggregate turnover exceeding Rs. 5 Crores during preceeding year.
2. GST Registered person, with aggregate turnover of less then Rs. 5 Crores during preceding year, opted for monthly filing of return under QRMP".

2

Goods and Services Tax

GSTR-1-QRMP Scheme

Oct-Dec-21

13-Jan-22

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.

3

Goods and Services Tax

GSTR-7- TDS return under GST Act

Dec-21

10-Jan-22

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.

4

Goods and Services Tax

GSTR-8- TCS return under GST Act

Dec-21

10-Jan-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 GST.

5

Goods and Services Tax

GSTR-6

Dec-21

13-Jan-22

Deadline for filing return by Input Service DistributoRs.

4

Goods and Services Tax

GST CMP-08

Oct-Dec-21

18-Jan-22

Deadline of filing of GST CMP-08 for dealers opted for composition scheme.

5

Goods and Services Tax

GSTR - 3B

Dec-21

20-Jan-22

1. GST Filing of returns by registered person with aggregate turnover exceeding RS. 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then Rs. 5 Crores during preceeding year, opted for monthly filing of return under QRMP.

6

Goods and Services Tax

GSTR -5

Dec-21

20-Jan-22

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

7

Goods and Services Tax

GSTR -5A

Dec-21

20-Jan-22

GSTR-5A to be filed by OIDAR Service Providers for the previous month.

8

Goods and Services Tax

GSTR - 3B-QRMP under GST ACT

Oct-Dec-21

20-Jan-22

Deadline for filling GSTR - 3B return for the quarter of October to Dec, 2021 for the taxpayer with Aggregate turnover upto Rs. 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.

9

Goods and Services Tax

GST ITC-04

Oct-Dec-21

25-Jan-22

GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.

10

Income Tax

Form 24G

Dec-21

15-Jan-22

Deadline of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan.

11

Income Tax

Form 15CC

Oct-Dec-21

15-Jan-22

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending Dec, 2021.

12

Income Tax

Form 15H/15G

Oct-Dec-21

15-Jan-22

A self-declaration form for seeking non-deduction of TDS 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 Dec, 2021.

13

Income Tax

Audit Report u/s 44AB

2020-21

15-Jan-22

Deadline for filing of audit report U/s 44AB for the AY 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021).

The Deadline for filing of audit report for AY 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

14

Income Tax

TCS Statement

Oct-Dec-21

15-Jan-22

Quarterly statement of TCS deposited for the quarter ending Dec, 2021.

15

Income Tax

TDS Certificate

Dec-21

14-Jan-22

The Deadline for issue of TDS Certificate for tax deducted U/s 194-IA, 194-IB and 194M in the month of October 2021.

16

Income Tax

TDS Liability Deposit

Oct-Dec-21

7-Jan-22

Deadline for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS U/s 192, section 194A, section 194D or section 194H.

17

Income Tax

TCS/ TDS Liability Deposit

Dec-21

7-Jan-22

The Deadline of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.

18

Income Tax

TDS Challan cum Statement

Dec-21

30-Jan-22

Deadline for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-IM,  in the month of Dec, 2021.

19

Income Tax

TCS Certificate

Oct-Dec-21

30-Jan-22

Quarterly TCS certificate in respect of quarter ending December 31, 2021.

20

Income Tax

Quarterly return of Non Deduction of TDS Under Income Tax

Oct-Dec-21

31-Jan-22

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec 31, 2021.

21

Income Tax

TDS Statement

Oct-Dec-21

31-Jan-22

Quarterly statement of TDS deposited for the quarter ending December 31, 2021.

22

Income Tax

Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction

2020-21

31-Jan-22

Audit report U/s 44AB for the AY 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions U/s 92E.

Deadline for filing of audit report for AY 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

23

Labour Law

Providend Fund / ESI

Dec-21

15-Jan-22

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