Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, Due dates for payment of TDS/TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF/ESIC and Due date for PF Return filling (including pension & Insurance scheme forms).
Due Date Compliance Calendar for the Month of September 2022 (As updated on 05th September 2022)
A. Due dates for Compliances under GST
GSTR-3B – Monthly GST Return
Turnover in the previous financial year | Return for the Month | Extended Due Date |
For Taxpayer with Annual Turnover More than Rs 5 crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
AUG -2022 | 20-SEP, 2022 |
From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month.
GSTR-1
Turnover | Return for Month / Quarter | Extended Due Date |
ABOVE INR. 5.00 Crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
AUG -2022 | 11-SEP, 2022 |
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP | AUG -2022 | 13-SEP, 2022 |
- 25-09-2022- (AUG 2022) – GST Challan Payment if no sufficient ITC for AUG (for all Quarterly Filers)
- 20-09-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for AUG month
- 20-09-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for AUG month
- 13-09-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for AUG month.
- 10-09-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for AUG month
- 10-09-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for AUG month.
- RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.
B. Due dates for Compliance under Income tax
- 07-09-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of AUG.
- 15-09-2022- Second installment of advance tax for FY 2022-23 (AY 2023-24)
- 30-09-2022- Due date for filling of audit report under Section 44AB in the case of a corporate assessee or non-corporate assessee (who required to submit his/its return of Income on October 31, 2022)
- 30-09-2022- Due date for filling of From 29B for Companies liable for MAT under 115JB of Income tax Act
- 14-09-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o JULY
- 14-09-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JULY
- 14-09-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) and under section 194‐N (TDS on cash withdrawal in excess of Rs 1 crore) in m/o JULY
- 30-09-2022-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194-N in the month of AUG
C. Due dates Compliances under ESI, PF Acts
- 30-09-2022- Holding of Annual General Meeting for FY 2021-22
- 30-09-2022- KYC of Directors / Partners – Form DIR-3 KYC/ web for FY 2021-22
D. Due dates Compliances under ESI, PF Acts
- 15-09-2022- ESIC Payment for m/o AUG 2022
- 15-09-2022-PF Payment for m/o AUG 2022
Due Date Compliance Calendar for the Month of August 2022 (As updated on 08th August 2022)
A. Due dates for Compliances under GST
- GSTR-3B – Monthly GST Return
Turnover in the previous financial year | Return for the Month | Extended Due Date |
For Taxpayer with Annual Turnover More than Rs 5 crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
JULY -2022 | 20-AUG |
From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month.
GSTR-1
Turnover | Return for Month / Quarter | Extended Due Date |
ABOVE INR. 5.00 Crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
JULY -2022 | 11-AUG |
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP | JULY -2022 | 13-AUG |
- 25-08-2022- (JULY 2022) – GST Challan Payment if no sufficient ITC for July (for all Quarterly Filers)
- 20-08-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for JULY month
- 20-08-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for JULY month
- 13-08-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for JULY month.
- 10-08-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for JULY month
- 10-08-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for JULY month.
- RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.
B. Due dates for Compliance under Income tax
- 07-08-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of JULY.
- 14-08-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o JUNE
- 14-08-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JUNE
- 14-08-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o JUNE
- 30-08-2022-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of JULY
- 15-08-2022- Tax taken from payments other than salaries quarterly TDS certificate for the quarter ending June 30, 2022.
C. Due dates Compliances under ESI, PF Acts
- 15-08-2022- ESIC Payment for m/o JULY 2022
- 15-08-2022-PF Payment for m/o JULY 2022
(Author can be reached at [email protected])
(Republished with amendments)