|
Compliance Due Date |
Concerned (Reporting)Period |
Compliance Detail |
ApplicableTo |
| 7th February | January 2022 |
TDC/TCS deposit |
Non-government Deductors |
|
Equalization Levy deposit |
All Deductors |
||
|
10th February |
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 February |
GSTR-1(Outward supply return) |
Taxable persons having turnover > Rs.5crore |
|
| 13th February |
GSTR-6[Return by input service distributor(ISD)] |
Person registered as ISD |
|
|
Invoice Furnishing Facility-IFF (Details of outward supplies of goods or services) |
Taxable persons having turnover< Rs.5crore |
||
| 15th February | October-December 2021 |
Deposit of PF&ESI contribution |
All Deductors |
|
TDS certificate in Form16A (non-salary) |
|||
| FY2020-21 |
Filing of Tax Audit Report u/s 44AB of Income-tax Act |
Applicable incase annual turnover during FY 2020-21exceeds threshold limit as below: • For businesses–(a)Rs.1crore,(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 February | January 2022 |
Transfer Pricing Report in Form3 CEB |
Tax payers having international transactions with associated enterprises/specified domestic transactions |
|
Form AOC-4(Annual accounts) |
All Companies are required to file Annual accounts with ROC |
||
|
a)GSTR-5(Return by a)Non-resident taxable person Non-resident) b)OIDAR services provider b)GSTR-5A[Online Information Database Access and Retrieval(OIDAR)services return |
|||
| 25th February |
GSTR-3B(Summary return) |
All taxable persons (except composition dealer)having annual |
|
|
Form GST PMT-06 (Payment of tax for Quarterly filers) |
All taxable persons (except composition dealer) having annual |
||
| 28th February | FY2020-21 |
Annual Return in Form GSTR-9 |
All tax payers having aggregate annual turnover exceeding |
|
Annual Return in Form GSTR-9A |
For composition tax payers having aggregate annual turnover exceeding Rs.2 crore in FY 2020-21 |
||
|
Reconciliation Statement in Form GSTR-9C. |
All tax payers having aggregate annual turnover exceeding |
||
|
Form MGT-7(Annual return) |
All Companies are required to file Annual return with ROC |
||
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