Tax Compliance Calendar for AUGUST 2022
| Compliance
Due Date |
Concerned (Reporting) Period | Compliance Detail | Applicable To | |
| 7th August | July 2022 | TDC/TCS deposit | Non-Government Deductors | |
| Equalization Levy deposit | All Deductors | |||
| 10th August | 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 collect TCS under GST |
||
| 11th August | ||||
| GSTR-1 (Outward supply return) | a) Taxable persons having annual turnover > Rs. 5 crore in FY 2021-22
b) Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and not opted for Quarterly Return Monthly Payment (QRMP) Scheme |
|||
| 13th August | ||||
| 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 annual turnover ≤ Rs. 5 crore in FY 2021-22 and opted for QRMP scheme | |||
| 15th August | Deposit of PF & ESI contribution | All Deductors | ||
| April – June 2022 | Issue of TDS Certificate (other than salary) | All Deductors | ||
| 20th August | July 2022 | GSTR-3B (Summary return) | a) Taxable persons having annual turnover > Rs. 5 crore in FY 2021-22
b) Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and not opted for Quarterly Return Monthly Payment (QRMP) Scheme |
|
GSTR-5 (Return by Non-resident) GSTR-5A [Online Information Database Access and Retrieval (OIDAR) services return]. |
a) Non-resident taxable person
b) OIDAR services provider |
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| 25th August | Form GST PMT-06 (Payment of tax for QRMP filers) | Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and opted for QRMP scheme |
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