Tax & Statutory Compliance Calendar for Nov 2022

S. No.

Statue

Purpose

Compliance Period

Deadline

Compliance Details

1

Income Tax

tax deducted at source Certificate

October -22

14- November -22

Deadline for issue of tax deducted at source Certificate for tax deducted U/s  194-IB, 194-IA, & 194M in the month of August 2022.

2

Income Tax

ITR return

Financial Year 2021-22(Assessment Year 2022-23)

7-November -22

"Deadline for filing of ITR for Assessment Year 2022-23 of following assessees, not having any specified domestic transaction or international,
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 applies.

The Deadline of filing such ITR was Oct 31, 2022, earlier and the same got extended vide Circular no. 20/2022, dated 26-10-2022."

3

Income Tax

Tax collected at source Certificate

July September, 2022

15- November -22

​Quarterly tax deducted at source certificate (in respect of tax deducted for payments other than salary) for the quarter ending Sept 30, 2022.

4

Income Tax

tax deducted at source Certificate

Sep-22

14- November -22

Deadline for issuing of tax deducted at source Certificate for tax deducted U/s  194S in the month of Sept 2022. U/s  194S. tax deducted at source is deducted on payment made for the transfer of Virtual Digital Assets..

5

Income Tax

Form 3BB

October -22

15- November -22

​Deadline for the furnishing statement in Income tax 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 Oct 2022.

6

Income Tax

Form 24G

October -22

15- November -22

​Deadline for furnishing of Form 24G by an office of the Government where Tax Deducted at Source / Tax collected at source for the month of Oct 2022 has been paid without the production of a challan.

7

Income Tax

Income Tax return

Financial Year 2021-22 (Assessment Year 2022-23)

30- November -22

​Return of income for the assessment year 2022-23 of an assessee who is required to submit a report U/s  92E pertaining to the international or specified domestic transaction(s).

8

Income Tax

Form No. 3CEAA

Financial Year  2021-22

30- November -22

Report in Income tax Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22.

9

Income Tax

TAX DEDUCTED AT SOURCE Challan cum Statement

October -22

30- November -22

Deadline for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-M,  in the month of Oct 2022.

10

Income Tax

Form 64D

Financial Year 2021-22

30- November -22

​Statement to be furnished in Income tax Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during the previous year 2021-22) to unit holders.

11

Income Tax

Form 64A

Financial Year 2021-22

30- November -22

​Deadline for filing of a statement of income distributed by business trust to unit holders during the financial year 2021-22. 

12

Income Tax

Statement of Income Distribution (Form 64)

Financial Year  2021-22

30- November -22

​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during the previous Year 2021-22.

13

Income Tax

tax deducted at source Return

July September, 2022

30- November -22

"Quarterly statement of tax deducted at source deposited for the quarter ending Sept 2022.

The Deadline for furnishing of the tax deducted at source statement for the quarter ending Sept 2022 has been extended from Oct 31, 2022, to November 30, 2022, vide Circular no. 21/2022, dated 27-10-2022".

14

Income Tax

Tax Deducted at Source  Challan cum Statement

October -22

30- November -22

Deadline for furnishing of challan-cum-statement in respect of tax deducted U/s  194S in the month of Oct 2022.  tax deducted at source is deducted on payment made for the transfer of Virtual Digital Asset u/s 194S.

15

Goods and services tax Law

Last date of claiming ITC of FY 2021-22

Financial Year 2021-22

30- November -22

Last date of claiming Input Tax Credit  of Financial Year 2021-22 as per Section 16(4) of central goods and services tax act, 2017

16

Goods and services tax Law

GSTR-7- tax deducted at source return under GST

October -22

10- November 22

GSTR 7 is a return to be submit by the persons who are required to deduct tax deducted at source (Tax deducted at source) under Goods and services tax.

17

Goods and services tax Law

GSTR-8- Tax collected at source return under GST

October -22

10- November -22

GSTR-8 is a return to be submit by the e-commerce operators who are required to deduct Tax collected at source under GST.

18

Goods and services tax Law

GSTR-1

October -22

11- November -22

"1. Goods and services tax submit 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 Scheme"

19

Goods and services tax Law

IFF (Invoice Furnishing Facility)

October -22

13- November -22

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 Scheme.

20

Goods and services tax Law

GSTR -6

October -22

13- November -22

Deadline for filing return by Input Service Distributors.

21

Goods and services tax Law

GSTR - 3B

October -22

20- November -22

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

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

22

Goods and services tax Law

GSTR -5

October -22

20- November -22

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

23

Goods and services tax Law

GSTR -5A

October -22

20- November -22

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

24

Goods and services tax Law

Deadline of Payment of Tax

October -22

25- November -22

Deadline of 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.

25

Goods and services tax Law

Deadline of Payment of Tax

October -22

25- November -22

Deadline of 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.

26

Company Law

ROC MGT07

Financial Year 2021-22

29- November -22

MCA Form MGT 7 submission for Companies & one person company. MGT-7 is the annual return filed for every company on Annual basis containing information about shareholders, directors, etc. as on the last day of the relevant financial year, i.e. 31st March.

27

Labour Law

Provident Fund / Employees' State Insurance Scheme ESI

October -22

15- November -22

Deadline for payment of Provident fund and Employees' State Insurance Scheme contribution for the previous month.