Business Tax Compliance Calendar for the Month of January – 2022

Business Tax Compliance Calendar for the Month of January - 2022

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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
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 29th 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 15th 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 29th 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 28th February, 2022. [G.C 22/2021].
 

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