Compliance Calendar for Oct-22

 

INCOME TAX

▪️07th Oct 2022- Due date for TDS/TCS payment for Sept’22.

▪️07th Oct 2022- Extended due date for loading of Tax audit form for AY 2022-23

▪️15th Oct 2022-  Due date for filing of filling Q2 (July-Sept’22) 26Q for TCS return.

▪️ 31st Oct 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 Sept, 2022.

▪️ 31st Oct 2022-Due date for filing of Income tax return for AY 2022-23 for audited cases including partner of audited firm.

▪️ 31st Oct 2022-Due date for filing of filling TDS return for Q2 (July-Sept’22) 24Q for Salary and 26Q for non salary

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)

 GST

▪️1st Oct 2022- Generating E –invoice for B2B supply of goods or services or both or for export is mandatory whose turnover exceeds 10cr.

▪️11th Oct 2022-Due date of filling GSTR-1 for the month of Sept- 2022 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪️13th Oct 2022-Due date of filling of GSTR 1 (QRMP) who opted Scheme under GST.

▪️20th Oct 2022-Due date of filling GSTR-3B by registered person filling monthly return for the month of Sept, 2022 (for Maharashtra and Chattisgarh state)

▪️22th Oct 2022- Due date of filing GSTR-3B by registered person filling quarterly return for Q2

(for Maharashtra and Chattisgarh state)

ESI/PF

▪️15th Oct 2022- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for Sept -2022.

▪️25th Oct 2022- Due date of filing of return for month of Sept-2022.

PROFESSIONAL TAX

▪️31st Oct 2022- Due date for payment of PT for the month of Sept’22 where tax liability is more than Rs.100,000/-. (Monthly)

 ROC

▪️15th Oct 2022: Due date of filing of ADT-1 for Auditor appointment at AGM is AGM held on 30/09/2022, otherwise within 15days of AGM.

▪️15th Oct 2022- Extended due date for filing of DIR-3 KYC for updation  of KYC with ROC.

▪️29th Oct 2022: Due date of filling of AOC-4 (Details of Financial statement- Annual forms) for FY 21-22 with ROC.

▪️29th Oct 2022: Due date for regularisation of Additional director appointed before AGM of FY 21-22 to be regularise at AGM, filing of Form DIR-12.

▪️30th Oct 2022- Due date for Half yearly return (April- Sept’22) for outstanding dues for more than 45days of MSME.