Tax Compliance Calendar for May 2022
|
Compliance Due Date |
Concerned (Reporting)Period |
Compliance Detail |
ApplicableTo |
| 7th May |
April 2022 |
TDC/TCS deposit |
Non-government Deductors |
|
Equalization Levy deposit |
All Deductors |
||
|
10th May |
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 May |
GSTR-1(Outward supply return) |
Taxable persons having turnover > Rs.5crore |
|
| 13th May |
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 May |
Deposit of PF&ESI contribution |
All Deductors |
|
|
January-March 2022 |
Quarterly statement of TCS deposited |
All Deductors |
|
|
20th May |
April 2022 |
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 2021-22 |
|
25th May |
Form GST PMT-06 (Pay- ment of tax for Quarterly filers) |
All taxable persons (except composition dealer) having annual turnover ≤ Rs. 5 crore in FY 2021-22 |
|
|
30th May |
FY 2021-22 |
Form 11 (Annual Return) with Ministry of Corporate Affairs (MCA) |
Limited Liability Partnership Firm (LLPs) |
|
Submission of Form 49C |
Non – Resident having a Liaison Office in India |
||
|
January-March 2022 |
TCS certificate in Form 27D |
All Collectors |
|
|
31st May |
January-March 2022 |
Quarterly statement of TDS deposited |
All Deductors |
|
FY 2021-22 |
Statement of financial trans- action (Form No.61A) |
Specified reporting persons as per section 285BA of the Income-tax Act,1961 |
|
|
Calendar Year 2021 |
Annual statement of reportable accounts (Form No.61B). |
Financial Institutions |
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