Tax & Statutory Compliance Calendar for Sept. 2022

S. No.

Statue

Purpose

Compliance Period

Due Date

Compliance Details

1.

Goods and Services Tax.

GST Form No GSTR -7 Tax Deducted At Source return under GST

August-2022

10-Sep-22

GSTR-7 is a return to be filed by the persons who are required to deduct Tax Deducted at Source (TDS) under Goods and Services Tax.

2

Goods and Services Tax.

GST Form No GSTR-1- IFF

August-2022

13-Sep-22

GSTR-1 of a registered person with turnover less than Rs. 5 Cr during Last years & who has opted for quarterly filing of return under Quarterly Returns with Monthly Payment.

3

Goods and Services Tax.

GST Form No GSTR -1

August-2022

11-Sep-22

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

2. GST Registered person, with Total turnover of less than Rs. 5 Cr during Last years, opted for monthly filing of return under Quarterly Returns with Monthly Payment".

4

Goods and Services Tax.

GST Form No GSTR- 8 TCS return under GST

August-2022

10-Sep-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.

GST Form No GSTR -5

August-2022

20-Sep-22

GSTR-5 is to be filed by a Non-REmployees’ State Insurancedent Taxable Person for the previous month.

6

Goods and Services Tax.

GST Form No GSTR - 3B

August-2022

20-Sep-22

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

2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, not opted for monthly filing of return under Quarterly Returns with Monthly Payment.

7

Goods and Services Tax.

Payment of GST

August-2022

25-Sep-22

TimeLine date of payment of GST liability (after the setting of ITC) for a taxpayer with Aggregate turnover up to Rs. 5 Cr during the Last Year & who has opted for Quarterly filing of return under Quarterly Returns with Monthly Payment.

8

Goods and Services Tax.

GST Form No GSTR -6

August-2022

13-Sep-22

TimeLine Date for filing return by Input Service Distributors.

9

Goods and Services Tax.

GST Form No GSTR-5A

August-2022

20-Sep-22

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

10

Labour Law

PF / Employees’ State Insurance

August-2022

15-Sep-22

Timeline Date for payment of PF and Employees’ State Insurance contribution for the previous month.

11

Income Tax

Income Tax Return(Audit Report)

FY 2021-22

30-Sep-22

TimeLine date for filing of audit report u/s 44AB for the AY 2022-23 in the case of a corporate-assessee or non-corporate assessee (who is needed to submit his/its return of income on October 31, 2022).

12

Income Tax

Tax Deducted At Source / TCS liability deposit 

August-2022

7-Sep-22

Timeline date of depositing Tax Deducted at Source/TCS liabilities under Income Tax Act, 1961 for the previous month.

13

Income Tax

Tax Deducted At Source Challan cum Statement

August-2022

30-Sep-22

Timeline date for furnishing of challan-cum-statement in respect of tax deducted U/s 194-IA, 194-IB, 194-IM,  in the month of August 2022.

14

Income Tax

Tax Deducted at Source Certificate

August-2022

14-Sep-22

Timeline date for issue of Tax Deducted At Source Certificate for tax deducted U/s 194M 194-IA, and 194-IB in the month of July 2022.

15

Income Tax

Income Tax Form 3BB

August-2022

15-Sep-22

Timeline date for 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 August 2022.

16

Income Tax

Income Tax Advance Tax

FY 2022-23

15-Sep-22

Second installment of advance tax for the AY 2023-24.

17

Income Tax

Form 24G

August-2022

15-Sep-22

Timeline date for furnishing of form 24G by an office of the Govt. where Tax Deducted At Source/TCS for the month of August 2022 has been paid without the production of a challan.

18

Under The Company Law

Roc -AOC-4 (of One person Company)

FY 2021-22

27-Sep-22

In the case of One person Company, Annual Books of accounts are needed to be submit within 180 days from the close of the FY.

19

Under The Company Law

ROC -DIR-3

FY 2021-22

30-Sep-22

Every Director who has been allotted DIN on or before the end of the FY, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next FY.

20

Under The Company Law

AGM

FY 2021-22

30-Sep-22

AGM is needed to be held within Six months from the close of the FY.