Statutory and Tax Compliance Calendar for December 2022

1. Income Tax TDS/TCS Liability Deposit

Nov-22 7-Dec-22 Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month.

 

2. GST

GSTR-7- TDS return under GST Nov-22 10-Dec-22 GSTR 7 is a return to be filed by the persons who are required to deduct

 

3. GST

GSTR-8- TCS return under GST Nov-22 10-Dec-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.

 

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4. GST GSTR-1 Nov-22 11-Dec-22

” GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
A registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”.

 

5. GST

IFF (Invoice Furnishing Facility) Nov-22 13-Dec-22 GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.

 

6. GST

GSTR -6 Nov-22 13-Dec-22 Due Date for filing return by Input Service Distributors.

 

7. Income Tax

Form 24G Nov-22 15-Dec-22 Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of November 2022 has been paid without the production of a challan

 

8. Income Tax Advance Tax

Nov-22 15-Dec-22 The third installment of advance tax for the assessment year 2023-24.

 

9. Income Tax

TDS Certificate Nov-22 15-Dec-22 Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of October 2022.

 

complience calender
10. Income Tax

TDS Certificate Nov-22 15-Dec-22 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October 2022.
Note: Applicable in case of a specified person as mentioned under section 194S.

 

11. Income Tax

Form 3BB Nov-22 15-Dec-22 Due date for the 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 November 2022.

 

12. Labour Law Provident Fund / ESI

Nov-22 15-Dec-22 Due Date for payment of Provident fund and ESI contribution for the previous month.

 

13. GST GSTR – 3B Nov-22 20-Dec-22

GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
Registered persons, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP.

 

14. GST GSTR -5

Nov-22 20-Dec-22 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.

 

15. GST GSTR -5A

Nov-22 20-Dec-22 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.

 

16. GST PMT-06 (Payment of Tax)

Nov-22 25-Dec-22 Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.

 

17. Income Tax

TDS Challan cum Statement Nov-22 30-Dec-22 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of November 2022.

 

18. Income Tax

Form No. 3CEAD FY 2021-22 30-Dec-22 Furnishing of the report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021, to December 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file a report under section 286(2) or the parent entity is a resident of a country with which India does not have an agreement for the exchange of the report, etc.

 

19. Income Tax

TDS Challan cum Statement Nov-22 30-Dec-22 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November 2022.
Note: Applicable in the case of the specified person as mentioned under section 194S

 

20. Company Law Board Meeting

FY 2022-23 31-Dec-22 Quarter 3rd Board meeting for all companies on or before 31st December 2022.

 

21. GST

GSTR-9 2021-22 31-Dec-22 GSTR-9 is the annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during the preceding year.

 

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22. GST

GSTR-9C 2021-22 31-Dec-22 GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year.

 

23. Income Tax

ITR FY 2021-22 31-Dec-22 Filing of belated/revised return of income for the assessment year 2022-23 for all assessees (provided assessment has not been completed before December 31, 2022).