Tax & Statutory Compliance Calendar for the Month of August 2022

S. No.

Statue

Purpose

Compliance Period

Month Compliance particular

Timeline

1

Goods and services Tax Compliance

GSTR - 3B

July-22

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 then Rs. 5 Crores during the preceding year, opted for monthly filing of return under Quarterly Return Filing and Monthly Payment of Taxes scheme.

20-Aug-22

2

Goods and services Tax Compliance

GSTR -7 TDS return under GST

July-22

GSTR-7 is a return to be filed by the persons who are required to deduct Tax Deducted at Source under GST.

10-Aug-22

3

Goods and services Tax Compliance

GSTR- 8 TCS return under GST

July-22

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct Tax Collected at Source  under Goods and services Tax .

10-Aug-22

4

Goods and services Tax Compliance

GSTR-1-Invoice Furnishing Facility (IFF)

July-22

IFF contains details of B2B Supply 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 Return Filing and Monthly Payment of Taxes scheme

13-Aug-22

5

Goods and services Tax Compliance  

Payment of Goods and services Tax

Jul-22

Timeline of payment of Goods and services Tax  for a taxpayer with Total turnover up to RS. 5 crores during the previous year and who has opted for Quarterly filing of return under Quarterly Return Filing and Monthly Payment of Taxes scheme.

25-Aug-22

6

Goods and services Tax Compliance

GSTR-5A

July-22

GSTR-5A to be filed by Online Information Database Access and Retrieval services. (hereinafter referred to as OIDAR) Providers for the previous month.

20-Aug-22

7

Goods and services Tax Compliance

GSTR -5

July-22

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

20-Aug-22

6

Goods and services Tax Compliance

GSTR -6

Jully -22

Timeline for filing return by Input Service Distributors.

13-Aug-22

7

Goods and services Tax Compliance

GSTR -1

July-22

"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 return under Quarterly Return Filing and Monthly Payment of Taxes scheme".

11-Aug-22

8

Income Tax Compliance

Tax Deducted at Source  Challan cum Statement

July-22

Timeline for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of July 2022.

30-Aug-22

9

Income Tax Compliance

Tax Deducted at Source / Tax Collected at Source  liability deposit 

July-22

Timeline of depositing Tax Deducted at Source 

/ Tax Collected at Source  liabilities under Income Tax Act, 1961 for the previous month.

7-Aug-22

10

Income Tax Compliance

Form 3BB

July-22

Duedate 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 July 2022.

15-Aug-22

11

Income Tax Compliance

Tax Deducted at Source 

Certificate

July-22

​Quarterly Tax Deducted at Source certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022.

15-Aug-22

12

Income Tax Compliance

Form 24G

July-22

Timeline for furnishing of form 24G by an office of the government where Tax Deducted at Source 

/ Tax Collected at Source for the month of July 2022 has been paid without the production of a challan.

15-Aug-22

13

Income Tax Compliance

TDS Certificate

July-22

Timeline for issue of Tax Deducted at Source  Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022.

14-Aug-22

14

Labour Law Compliance

Provident fund / Employees' State Insurance

July-22

Timeline for payment of Provident fund and Employees State Insurance contribution for the previous month.

15-Aug-22