Business Tax Compliance Calendar for the Month of January

Business Tax Compliance Calendar for the Month of January – 2022

4th January 2022

Business Tax Compliance Calendar for the Month of January – 2022

Income Tax Compliances Due Date for the Month of January – 2022

	Compliance Last Date		Nature of Compliance
	07-01-2022		Due date for payment of Tax deducted /collected (TDS / TCS) for the month of December, 2021. [However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.]
	07-01-2022		Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
	14-01-2022		Due date for issue of TDS Certificate for tax deducted under section 194-IA related to the month of November, 2021.
	14-01-2022		Due date for issue of TDS Certificate for tax deducted under section 194-IB related to the month of November, 2021.
	14-01-2022		Due date for issue of TDS Certificate for tax deducted under section 194M related to the month of November, 2021.
	15-01-2022		Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021) The due date for filing of audit report for Assessment Year 2021-22 was originally 30^th September 2021 which was extended to 15/01/2022 vide Circular no. 17/2021, dated 09-09-2021.
	15-01-2022		Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan.
	15-01-2022		Quarterly statement of TCS for the quarter ending December 31, 2021. [It may be noted that TCS Quarterly due date is different from the TDS quarterly due date]
	15-01-2022		Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.
	15-01-2022		Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.
	30-01-2022		Quarterly TCS certificate in respect of quarter ending December 31, 2021.
	30-01-2022		Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2021.
	30-01-2022		Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2021.
	30-01-2022		Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2021.
	31-01-2022		Quarterly statement of TDS for the quarter ending December 31, 2021.
	31-01-2022		Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.
	31-01-2022		Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.
	31-01-2022		Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E. The due date for furnishing the audit report for Assessment Year 2021-22 has been extended from 31/10/2021 to 30/1/2021 dated 20-05-2021. [It may be recalled that the due date for furnishing the audit report for AY 2021-22 has been further extended from 30/11/2021 to 31/01/2022 vide Circular no. 17/2021, dated 09-09-2021.

GST Compliances Due Date for the Month of January – 2022

Compliance Last Date	Form for Compliance	Nature of Compliance
10-01-2022	GSTR-7	Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of December 2021.
10-01-2022	GSTR-8	The due date for furnishing statement by e-commerce companies for the Month of December 2021.
11-01-2022	GSTR -1	Return of outward supplies of taxable goods and/or services for the Month of December 2021 – Monthly Return. Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible.
13-01-2022	GSTR -1 (Quarterly)	Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
13-01-2022	GSTR – 6	Return for Input Service Distributor.
18-01-2022	CMP-08 (Quarterly)	Quarterly challan-cum-statement to be furnished by composition taxpayers. Oct-Dec’21.
20-01-2022	GSTR-5 & GSTR – 5A	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.
20-01-2022	GSTR 3B	GSTR return for the month of December, 2021. For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.
22-01-2022	GSTR 3B	Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
24-01-2022	GSTR 3B	Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi or Union Territory.
28-02-2022	GSTR-9 & GSTR-9C	GST Annual Return & Reconciliation Statement for the FY 2020-21.

Companies Act-2013 Compliances Due Date for the Month of January – 2022

Compliance Last Date

Form for Compliance

Nature of Compliance

15-02-2022

Forms AOC-4, AOC-4 CFS, AOC-4 and AOC-4 XBRL

MCA vide Circular dated 29^th December, 2021 has favorably extended the deadline for filing of the

Forms AOC-4, AOC-4 CFS, AOC-4 and

AOC-4 XBRL (Filing of Financial Statements)

for the Financial Year 2020-21 without paying additional fees upto 15^th February, 2022. [G.C 22/2021].

Labour Laws Compliances Due Date for the Month of January – 2022

Compliance Last Date	Form for Compliance	Nature of Compliance
15-01-2022	ECR	PF Payment for December 2021
15-01-2022	ESI Challan	ESIC Payment for December 2021

Companies Act-2013 Compliances Due Date for the Month of February – 2022

Compliance Last Date	Form for Compliance	Nature of Compliance
28-02-2022	Form MGT-7/ 7A	MCA vide Circular dated 29^th December, 2021 has extended the timeline for filing Form MGT-7/ 7A (Filing of Annual Return) for the Financial Year 2020-21 without paying additional fees upto 28^th February, 2022. [G.C 22/2021].

4th January 2022

Business Tax Compliance Calendar for the Month of January – 2022

Business Tax Compliance Calendar for the Month of January – 2022

Income Tax Compliances Due Date for the Month of January – 2022

Compliance Last Date

Nature of Compliance

07-01-2022

Due date for payment of Tax deducted /collected (TDS / TCS) for the month of December, 2021.

[However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.]

07-01-2022

Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194-IA related to the month of November, 2021.

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194-IB related to the month of November, 2021.

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194M related to the month of November, 2021.

15-01-2022

Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)

The due date for filing of audit report for Assessment Year 2021-22 was originally 30th September 2021 which was extended to 15/01/2022 vide Circular no. 17/2021, dated 09-09-2021.

15-01-2022

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan.

15-01-2022

Quarterly statement of TCS for the quarter ending December 31, 2021.

[It may be noted that TCS Quarterly due date is different from the TDS quarterly due date]

15-01-2022

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.

15-01-2022

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.

30-01-2022

Quarterly TCS certificate in respect of quarter ending December 31, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2021.

31-01-2022

Quarterly statement of TDS for the quarter ending December 31, 2021.

31-01-2022

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.

31-01-2022

Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.

31-01-2022

Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.

The due date for furnishing the audit report for Assessment Year 2021-22 has been extended from 31/10/2021 to 30/1/2021 dated 20-05-2021.

[It may be recalled that the due date for furnishing the audit report for AY 2021-22 has been further extended from 30/11/2021 to 31/01/2022 vide Circular no. 17/2021, dated 09-09-2021.

GST Compliances Due Date for the Month of January – 2022

Compliance Last Date

Form for Compliance

Nature of Compliance

10-01-2022

GSTR-7

Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of December 2021.

10-01-2022

GSTR-8

The due date for furnishing statement by e-commerce companies for the Month of December 2021.

11-01-2022

GSTR -1

Return of outward supplies of taxable goods and/or services for the Month of December 2021 – Monthly Return.

Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible.

13-01-2022

GSTR -1

(Quarterly)

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13-01-2022

GSTR – 6

Return for Input Service Distributor.

18-01-2022

CMP-08

(Quarterly)

Quarterly challan-cum-statement to be furnished by composition taxpayers. Oct-Dec’21.

20-01-2022

GSTR-5 &

GSTR – 5A

Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.

20-01-2022

GSTR 3B

GSTR return for the month of December, 2021.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

22-01-2022

The due date for filing of audit report for Assessment Year 2021-22 was originally 30^th September 2021 which was extended to 15/01/2022 vide Circular no. 17/2021, dated 09-09-2021.

MCA vide Circular dated 29^th December, 2021 has favorably extended the deadline for filing of the

for the Financial Year 2020-21 without paying additional fees upto 15^th February, 2022. [G.C 22/2021].

MCA vide Circular dated 29^th December, 2021 has extended the timeline for filing Form MGT-7/ 7A (Filing of Annual Return) for the Financial Year 2020-21 without paying additional fees upto 28^th February, 2022. [G.C 22/2021].