Tax Compliance Calendar For The Month of December – 2022
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Tax Compliance Calendar For The Month of December – 2022 |
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| Event Date | Act | Applicable Form | Obligation |
| 01-10-2022 | GST | – | E-invoicing applicable to taxpayers having turnover from 10-20 cr in any year from 17-18 onwards. |
| 07-10-2022 | FEMA | ECB-2 | Monthly Return of External Commercial Borrowings for September. |
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07-10-2022 |
Income Tax |
Challan No. ITNS-281 |
Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the
same day on which tax is deducted or collected. |
| 07-10-2022 | Income Tax | Form 3CD, 3CA/3CB | Obtaining Tax Audit Report, MA T Audit Report etc.(Extended from 30 September) |
| 10-10-2022 | GST | GSTR-7 | Monthly Return by Tax Deductors for September. |
| 10-10-2022 | GST | GSTR-8 | Monthly Return by e-commerce operators for September. |
| 11-10-2022 | GST | GSTR-1 | Monthly Return of Outward Supplies for September. |
| 13-10-2022 | GST | GSTR-1 | Quarterly Return of Outward Supplies for Jul-Sep (QRMP) |
| 13-10-2022 | GST | GSTR-6 | Monthly Return of Input Service Distributor for September. |
| 14-10-2022 | Companies Act | Form ADT-1 | Notice for the appointment of Auditor (within 15 days of AGM) |
| 15-10-2022 | Companies Act | DIR-3/KYC | KYC of All Directors (individuals) who hold DIN on 31st March, 2022(Extended from 30 September) |
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15-10-2022 |
ESI |
ESI Challan |
ESI payment for September. |
| 15-10-2022 | Income Tax | Form 24G | Details of Deposit of TDS/TCS by book entry by an office of the Government for September. |
| 15-10-2022 | Income Tax | Form 27EQ | TCS Statement for Sep Quarter. |
| 15-10-2022 | Income Tax | Form No.15CC | Statement by Banks etc. in respect of foreign remittances in Sep Quarter. |
| 15-10-2022 | Income Tax | Form No.15G/H | E-filing of form 15G/H for Sep Quarter. |
| 15-10-2022 | Income Tax | Form 16B | Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August. |
| 15-10-2022 | Income Tax | Form 16C | Issue of TDS Certificate for tax deducted u/s 194IB in August. |
| 15-10-2022 | Income Tax | Form 16D | Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August. |
| 15-10-2022 | Income Tax | Form 16E | Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August. |
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15-10-2022 |
Provident Fund |
Electronic Challan cum
Return (ECR) |
E-Payment of PF for September. |
| 18-10-2022 | GST | CMP-08 | Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme. |
| 20-10-2022 | GST | GSTR-5 & 5A | Monthly Return by Non-resident taxable person for September. |
| 20-10-2022 | GST | GSTR-3B | Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP). |
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22-10-2022 |
GST |
GSTR-3B |
Summary Return of Jul-Sep quarter by Quarterly filers 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 or Lakshadweep. |
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24-10-2022 |
GST |
GSTR-3B |
Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi. |
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25-10-2022 |
GST |
ITC-04 |
For turnover above 5cr, file Details of goods/capital goods sent to & from job worker from Apr-Sep. For turnover upto Rs 5 cr file
annually by 25 April. |
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25-10-2022 |
Income Tax |
Form 61-A |
Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for September quarter. |
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28-10-2022 |
GST |
GSTR-11 |
Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services
purchased by them in September . |
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29-10-2022 |
Companies Act |
Form AOC-4/AOC-4 XBRL |
To be filed in 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. |
| 30-10-2022 | Income Tax | Form 26QB | Deposit of TDS u/s 194-IA on payment made for purchase of property in September. |
| 30-10-2022 | Income Tax | Form 26QD | Deposit of TDS on certain payments made by individual/HUF u/s 194M for September. |
| 30-10-2022 | Income Tax | Form 26QE | Deposit of TDS on Virtual Digital Assets u/s 194S for September. |
| 30-10-2022 | Income Tax | Form 27D | Issue of TCS certificate by All Collectors for September quarter. |
| 30-10-2022 | LLP Act | Form 8 | Statement of Accounts and Solvency for 2021-22 to be filed by every LLP. |
| 31-10-2022 | Income Tax | ITR 1 to 5 & 7 | Filing of Income Tax returns where Audit is applicable. |
| 31-10-2022 | Income Tax | ITR 6 | Filing of Income Tax returns by all Cos. |
| 31-10-2022 | Income Tax | 10-IC | Companies to file this form for availing concessional Rate of tax of 22% for the first time. |
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31-10-2022 |
Income Tax |
Form 67 |
Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due
date of ITR is October 31). |
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31-10-2022 |
Income Tax |
Form 10 |
Statement to be furnished to accumulate income for future application u/s 10(21) or 11(1) (if due date of ITR is October 31). |
| 31-10-2022 | Income Tax | Form 3CEB | Filing of Report u/s 92E for international transactions and specified domestic transactions. |
| 31-10-2022 | Income Tax | 26QAA | Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter. |
| 31-10-2022 | Income Tax | Form 24Q, 26Q, 27Q | TDS Statements for September quarter. |
| 31-10-2022 | Income Tax | Form 61 | E-filing of information of declarations in Form 60 received upto 30 Sep. |
| 31-10-2022 | Income Tax | – | Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA). |
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31-10-2022 |
MSMED, 2006 |
MSME Form I |
Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep. |
