TAX COMPLIANCE CALENDAR FOR SEPT 2022
| Compliance
Due Date |
Concerned (Reporting) Period | Compliance Detail | Applicable To | |
| 7th September | August 2022 | TDC/TCS deposit | Non-Government Deductors | |
| Equalization Levy deposit | All Deductors | |||
| 10th September | 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 September | ||||
| 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 September | ||||
| 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 September | Deposit of PF & ESI contribution | All Deductors | ||
| 2023-24 | Deposit of 45% (2nd Installment) of
Advance Tax for FY 2022-23. |
Taxpayers liable to pay advance tax | ||
| 20th September | August 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 |
|||
| 25th September | 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 | ||
| 30th September | August 2022 | The due date for challan-cum-statement submissions for taxes deducted under section 194-IA in the month of August 2022
The due date for challan-cum-statement submissions for taxes deducted under section 194-IB in the month of August 2022 Date by which the challan-cum-statement for the tax deducted under Section 194M in the month of August 2022 must be furnished . Date by which the challan-cum-statement for the tax deducted under Section 194S in the month of August 2022 must be furnished . |
Deductor | |
| 30th September | FY 21-22 | a)Filing of KYC details of directors in
Form Web KYC b) Filing of KYC details in form DIR-3 KYC c) Statutory audit under Companies Act d) Due date of holding Annual General Meeting (AGM) for all the Companies e) Filing of Form FC-3 (Annual accounts and list of places of business in India) with ROC f) Filing of Annual Activity Certificate (AAC) and audited financials g) Revised annual return on Foreign Assets & Liabilities (FLA) on the basis of Audited Financial Statements h) Filing of Tax Audit Report u/s 44AB |
a)All directors / designated partners who
hold Director Identification No (DIN) b) All directors / designated partners who have been allotted DIN during FY 2021- 22 c) All Companies d) All Companies e) Liaison/Branch/Project office in India f) Liaison/Branch/Project office in India g) All companies & LLPs having Foreign Direct Investment (FDI) h) Taxpayers whose books of accounts are required to be tax-audited (i.e, annual sales / turnover > INR 10 million in case of business or INR 5 million in case of profession). |
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