The GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, TDS/TCS Payment Deadlines, Advance Tax Payment Deadlines, and TDS/TCS Certificate Issuance Deadlines are just a few examples of the compliance dates linked to the GST, Income Tax, ESI, and PF Acts. The deadline for linking PANs and Aadhaar numbers, as well as for making PF/ESIC payments and filing PF returns (including pension and insurance schemes).
Calendar of Compliance Dates for October (Updated on 5th October 2022)
A. Due Dates for Various GSTR Forms to Comply with GST
Monthly GSTR-3B Form
If the taxpayer fails to submit the GSTR-3B return form for the given month, the GSTR-1 form filing for the subsequent month will not be accepted.
- The mandatory GSTR 5 form (which must be filed online by a non-resident taxable person) for September 2022 is due on October 20th, 2022.
- Due on October 20, 2022, the OIDAR must electronically file the GSTR-5A form for the month of September 2022.
- ISD electronically filed Form GSTR-6 for September 2022 on October 13th.
- The taxpayer who requests to deduct TDS for September 2022 must file GSTR 7 by the due date of 10 October 2022.
- The deadline for e-filing GSTR-8 by e-commerce companies who are required to withhold TDS for September 2022 is October 10, 2022.
- GST CMP-08 (quarter July-Sept 2022) for Composition Taxpayers is due on October 18th, 2022.
- GST RFD-10 – It should be filed 18 months after the end of the quarter for which a refund is requested.
B. Payment of income taxes Due dates
- Tax deducted by an assessee other than a government office for the month of SEP must be deposited by this date, which is the 7th of October 2022.
- 7th October 2022 – Extending the due date for corporate assessees and non-corporate assessees to file audit reports under Section 44AB (who were required to submit their income tax returns by October 31, 2022).
- The deadline to file an income tax return for the tax year 2022–2023 is October 31, 2022, if the taxpayer is not an international taxpayer or one who has any domestic specified transactions.
(a) Corporate taxpayers or
(b) A taxpayer who is not a corporation and whose books of accounts must be audited; or
(c) A spouse or partner of a business whose finances must be audited in accordance with section 5A.
- For assessees who are also obliged to file a report under section 92E involving international transactions, the deadline for submitting a report under section 44AB relating to international or specified domestic transactions for the assessment year 2022–23 is October 31, 2022.
- The deadline to submit Form 67 for the prior year 2021–2022 with a statement of foreign income deducted or paid on foreign income is October 31, 2022. (if the due date of submission of the return of income is October 31, 2022).
- 15th October 2022 – Tax Collected at Source (TCS) quarterly statement for the quarter ending September 30, 2022. 07th October 202 – Companies subject to MAT under Section 115JB of the Income-tax Act have until this date to file Form 29B.
- Tax Collected at Source (TCS) quarterly statement for the quarter ending September 30, 2022, due on October 15th, 2022.
- By this date—October 15, 2022—tax deducted under Section 194-IA (TDS on Immovable Property) must be issued.
- The deadline to issue a TDS Certificate for certain rent payments that were subject to section 194-IB (TDS on Certain Rent Payments) during the month of August is 15th October 2022.
- The tax deducted in accordance with sections 194-M (TDS on payments to resident contractors or resident professionals) and 194N (TDS on withdrawals over Rs. 1 crore) must be issued by this date in the month of August in 2022.
- The due date for the challan-cum-statement for taxes deducted under Sections 194-IA, 194-IB, 194M, and 194-N in September is 30th October 2022.
- Quarterly TCS certificate (pertaining to taxes collected by anyone) for the period ending September 30, 2022, due on October 30.
- Tax deducted at Source (TDS) statement for the quarter that ended in September 2022, submitted on October 31, 2022.
C. Due Dates for Companies Act Compliance
- The deadline for submitting Form ADT-1 for Auditor Appointment is October 15, 2022. Form ADT 1 must be submitted within 15 days of the auditor’s appointment. The Form must be submitted by the latest date possible of October 15th, if the Auditor is appointed during the AGM for FY 21-22.
- For the fiscal year 2021–2022, the deadline for completing Form DIR-3 KYC/web is October 15.
- The deadline to submit Form AOC-4 for the Company’s Annual Accounts is October 29, 2022. Form AOC 4 must be submitted within 30 days of the AGM. Since the AGM can be held up to 30 September, the Form for the upcoming fiscal year (FY) 21–22 must be submitted by no later than 29 October.
- Form MSME-1 filing deadline for April through September is October 31, 2022.
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D. Deadlines for ESI and PF Acts Compliance
- ESIC payment for the month of September 2022 is due on October 15th, 2022.
- PF Payment is due on October 15, 2022, for the month of September 2022.