Tax Compliance Calendar for January 2022
| Due Date | Reporting Period | Compliance Details | Applicable To |
| 7th January | December 2021 | TDC/TCS deposit | Non-government Deductors |
| Equalization Levy deposit | All Deductors | ||
| 10th January | a) GSTR-7 (TDS return under GST) b) GSTR-8 (TCS return under GST) | a) Person required to deduct TDS under GST b) Person required to deduct TCS under GST | |
| 11th January | GSTR-1 (Outward supply return) | Taxable persons having turnover > Rs. 5 crore | |
| 13th January | GSTR-6 [Return by input service distributor (ISD)] | Person registered as ISD | |
| October-December 2021 | GSTR-1 (Outward supply return) | Taxable persons having turnover < Rs. 5 crore | |
| 15th January | December 2021 | Deposit of PF & ESI contribution | All Deductors |
| October-December 2021 | Quarterly statement of TCS deposited | All Collectors | |
| FY 2020-21 | Filing of Tax Audit Report u/s 44AB of Income-tax Act | Applicable in case annual turnover during FY 2020-21 exceeds threshold limit as below: • For businesses – (a) Rs.1 crore, (b) Rs.10 crore in case cash receipts / cash payments does not exceed 5% of aggregate receipts / payments during the year • For profession – Rs.50 lakh |
| 20th January | December 2021 | a) GSTR-5 (Return by Non- resident) b) GSTR-5A [Online Information Database Access and Retrieval (OIDAR) services return] | a) Non-resident taxable person b) OIDAR services provider |
| GSTR-3B (Summary return) | All taxable persons (except composition dealer) having annual turnover > Rs. 5 crore in FY 2020- 21 | ||
| 22nd January | All taxable persons (except composition dealer) having annual turnover upto Rs. 5 crore and having principal place of business 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, Lakshadweep | ||
| 24th January | All taxable person (except composition dealer) having annual turnover upto Rs. 5 crore and having principal place of business in any other state. | ||
| 30th January | October-December 2021 | TCS certificate in Form 27D. | All Collectors |
| 31st January | Quarterly statement of TDS deposited | All Deductors | |
| FY 2020-21 | Transfer Pricing Report in Form 3CEB | Applicable in case of international transactions with associated enterprises / specified domestic transactions |
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