TAX COMPLIANCE CALENDAR FOR OCT 2022
| Compliance Due
Date |
Concerned
(Reporting) Period |
Compliance Detail | Applicable To |
| 7th October |
September 2022 |
TDC/TCS deposit | Non-Government Deductors. |
| Equalization Levy deposit | All Deductors | ||
| 10th October | a) GSTR-7 (TDS return under GST)
b) GSTR-8 (TCS return under GST) |
a) Persons required to deduct TDS under GST
b) Persons required to collect TCS under GST |
|
| 11th October | 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 October | GSTR-6 [Return by input service
distributor (ISD)] |
Person registered as ISD | |
| July-Sep 2022 | GSTR-1 (Outward supply return) | Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and opted for QRMP scheme | |
| 14th October | FY 2021-22 | Filing of statutory auditor’s appointment in
form ADT-1 |
All companies in which statutory Auditors are appointed in
the Annual General Meeting |
| 15th October | a) Filing of KYC details of directors in Form Web KYC
b) Filing of KYC details in form DIR-3 KYC |
a) All directors / designated partners holding Director Identification No (DIN) where DIN was allotted prior to 31 March 2021
b) All directors / designated partners holding DIN where DIN was allotted during FY 2021-22 |
|
| July-Sep 2022 | Form 27EQ – TCS return | All Collectors | |
| September 2022 | Deposit of PF & ESI contribution | All Deductors | |
| 20th October | 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 QRMP scheme |
|
| 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 |
||
| 22nd October | Jul-Sep 2022 | GSTR-3B (Summary return) | Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and opted for QRMP scheme 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 October | Taxable persons having annual turnover ≤ Rs. 5 crore in FY 2021-22 and opted for QRMP scheme and having principal place of business in any other state | ||
| 29th October | FY 2021-22 | Filing of audited financial statements in
form AOC-4 / AOC-4 XBRL |
All Companies |
| 30th October | Filing of Annual Accounts in Form 8 | All LLPs | |
| 31st October | Jul-Sep 2022 | TDS Return | All Deductors |
| Apr-Sep 2022 | Filing of MSME dues in MSME Form I for
the period Apr- Sep 2022 |
All Companies | |
| FY 2021-22 | Income-tax Return (where Transfer Pricing is not applicable) | a) Corporates
b) Non corporates (whose accounts are required to be audited)
c) Partner of a firm whose accounts are required to be audited |
|
| Transfer Pricing (TP) Report in Form
3CEB. |
Taxable persons having international transaction or specified domestic transaction | ||
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