Compliance Calendar for Sept-22
INCOME TAX
07th Sept 2022- Due date for TDS/TCS payment for August’22.
15th Sept 2022- Due date advance tax for AY 2023-24.
30th Sept 2022-Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB/194-IA/194-M in the month of August, 2022.
30th Sept 2022-Due date for filing of Tax audit report under Income tax Act for AY 2022-23.
Note: Due date for filing of ITR for audited cases (including partners of audited firm) is 31.10.22, For non audited cases due date was 31.07.22, still belated returns can be filed along with applicable late fees)
30th Sept 2022: Due date for Filing of Form 10 for setting aside income for maximum 5 years by charitable and religious trust under Income tax Act.
30th Sept 2022: Due date for filing of Form 29b for companies liable for MAT under 115JB of Income tax Act.
GST
11th Sept 2022-Due date of filling GSTR-1 for the month of August- 2022 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
13th Sept 2022-Due date of filling of GSTR 1 (QRMP) who opted QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
20th Sept 2022-Due date of filling GSTR-3B by registered person filling monthly return for the month of August, 2022 (for Maharashtra and Chattisgarh state)
25th Sept 2022- GST challan payment if no sufficient ITC for August’22, who opted QRMP.
30th Sept 2022: Due date for application and payment under Maharashtra Sales tax Amnesty scheme 2022
ESI/PF
15th Sept 2022- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for August 2022.
25th Sept 2022- Due date of filing of return for month of August 2022.
PROFESSIONAL TAX
30th Sept 2022- Due date for payment of PT for the month of August where tax liability is more than Rs.100,000/-. (Monthly)
Note: Govt. is also planning to open *Trans 1* window for necessary correction in GST return filed
