Statutory and Tax Compliance Calendar for November 2022

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Statutory and Tax Compliance Calendar for November 2022

1. Income Tax Income Tax return FY 2021-22(AY 2022-23) 7-Nov-22 “Due date for filing of return of income for AY 2022-23 of following assessees, not having any international or specified domestic transaction,
a. corporate-assessee; or
b. non-corporate assessee (whose books of account are required to be audited); or
c. Partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies.
The due date of filing such return was October 31, 2022, earlier and the same got extended vide Circular no. 20/2022, dated 26-10-2022.”

2. GST GSTR-7- TDS return under GST Oct-22 10-Nov-22 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.

3. GST GSTR-8- TCS return under GST Oct-22 10-Nov-22 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

4. GST GSTR-1 Oct-22 11-Nov-22 “1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”

5. GST IFF (Invoice Furnishing Facility) Oct-22 13-Nov-22 GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.

6. GST GSTR -6 Oct-22 13-Nov-22 Due Date for filing return by Input Service Distributors.

7. Income Tax TDS Certificate Oct-22 14-Nov-22 Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of August 2022.

8. Income Tax TDS Certificate Sep-22 14-Nov-22 Due date for issuing of TDS Certificate for tax deducted under section 194S in the month of September 2022. Under Section 194S. TDS is deducted on payment made for the transfer of Virtual Digital Assets..

9. Income Tax TCS Certificate Jul-Sep, 2022 15-Nov-22 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.

10. Income Tax Form 24G Oct-22 15-Nov-22Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October 2022 has been paid without the production of a challan.

11. Income Tax Form 3BB Oct-22 15-Nov-22Due date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of October 2022.

12. Labour Law Provident Fund / ESI Oct-22 15-Nov-22 Due Date for payment of Provident fund and ESI contribution for the previous month.

13. GST GSTR – 3B Oct-22 20-Nov-22 “1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”

14. GST GSTR -5 Oct-22 20-Nov-22 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.

15. GST GSTR -5A Oct-22 20-Nov-22 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.

16. GST Due date of Payment of Tax Oct-22 25-Nov-22 Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.

17. GST Due date of Payment of Tax Oct-22 25-Nov-22 Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.

18. Company Law MGT07 FY 2021-22 29-Nov-22 Form MGT 7 Filing for Companies & OPC. MGT-7 is the annual return filed for every company on a yearly basis containing information about shareholders, directors, etc. as on the last day of the relevant financial year, i.e. 31st March.

19. GST Last date of claiming ITC of FY 2021-22 FY 2021-22 30-Nov-22 Last date of claiming ITC of FY 2021-22 as per Section 16(4) of CGST Act, 2017.

20. Income Tax TDS Challan cum Statement Oct-22 30-Nov-22 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of October 2022.

21. Income Tax Income Tax return FY 2021-22 (AY 2022-23) 30-Nov-22 Return of income for the assessment year 2022-23 of an assessee who is required to submit a report under section 92E pertaining to the international or specified domestic transaction(s).

22. Income Tax Form No. 3CEA FY 2021-22 30-Nov-22 Report in Form No. 3CEA by a constituent entity of an international group for the accounting year 2021-22.

23. Income Tax Statement of Income Distribution (Form 64) FY 2021-22 30-Nov-22Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during the previous Year 2021-22.

24. Income Tax Form 64D FY 2021-22 30-Nov-22 Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during the previous year 2021-22) to unit holders.

25 Income Tax Form 64A FY 2021-22 30-Nov-22 Due date for filing of a statement of income distributed by business trust to unit holders during the financial year 2021-22.

26. Income Tax TDS Challan cum Statement Oct-22 30-Nov-22 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October 2022. TDS is deducted on payment made for the transfer of Virtual Digital Asset u/s 194S.

27. Income Tax TDS Return Jul-Sep, 2022 30-Nov-22 “Quarterly statement of TDS deposited for the quarter ending September 2022. The due date for furnishing of the TDS statement for the quarter ending September 2022 has been extended from October 31, 2022, to November 30, 2022, vide Circular no. 21/2022, dated 27-10-2022”.

1 Comment

  1. November 15, 2022
    CA NARESH CHAND GUPTA

    Interested in the newsletter.

    Reply

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