Compliance Calendar for the m/o December 2022

CA Rahul Mittal | Last updated: 03 December 2022

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This compliance calendar outlines crucial deadlines for December 2022 across various tax and fund categories. It covers Income Tax obligations such as TDS deposits and certificate issuances, alongside GST filings including GSTR-1, GSTR-3B, and annual returns like GSTR-9 and GSTR-9C. Additionally, it highlights important dates for Provident Fund and ESI payments.

December 2022 Compliance Calendar: Key Dates and Deadlines

Nature of Compliance	Act	Due Date/ Extended Due Date
Depositing of TDS/ TCS for Nov, 2022	Income Tax	07.12.2022
Filing of GSTR-7 (TDS Deductor) for the month of Nov, 2022	GST	10.12.2022
Filing of GSTR-8 (TCS Collector) for the month of Nov 2022	GST	10.12.2022
Filing of GSTR-1 (other than QRMP) for Nov, 2022	GST	11.12.2022
Filing of IFF (For QRMP Assessee) for Nov, 2022	GST	13.12.2022
Filing of GSTR-5 for the Month Nov 2022	GST	13.12.2022
Filing of GSTR-6by Input Service Distributors for the Month Nov 2022	GST	13.12.2022
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.	Income Tax	14.12.2022
Issue of TDS Certificate for tax deducted u/s 194-IB for the month of October.	Income Tax	14.12.2022
Issue of TDS Certificate for tax deducted u/s 194-M on certain payments by individual/HUF in October.	Income Tax	14.12.2022
Issue of TDS Certificate for tax deducted u/s 194-S on virtual digital assets in October.	Income Tax	14.12.2022
Issue of TDS certificate for Q2 of FY 22-23 to residents	Income Tax	15.12.2022
Deposit of Third Installment of Advance Tax	Income Tax	15.12.2022
E- payment of PF for November 2022	Provident Fund	15.12.2022
ESI payment for November 2022	ESI	15.12.2022
Filing of GSTR-3B (Other than QRMP Assessee) for Nov 2022	GST	20.12.2022
Filing of GSTR 5A the month of Nov 2022	GST	20.12.2022
PMT-06 who has opted to file return under QRMP	GST	25.12.2022
GSTR 9 Annual GST return for the Financial Year 2021-22	GST	31.12.2022
GSTR 9C Self Certified Reconciliation Statement for the Financial Year 2021-22	GST	31.12.2022
Deposit of TDS u/s 194IA/194M/194S for November 2022	Income Tax	31.12.2022
Filing of Belated/Revised Income Tax Returns for AY 22-23 for all assessees.	Income Tax	31.12.2022

FAQ :

Key Income Tax deadlines include depositing TDS/TCS for November by the 7th, issuing TDS certificates for property purchases, certain individual/HUF payments, and virtual digital assets by the 14th, depositing the third instalment of advance tax by the 15th, and depositing TDS under sections 194IA/194M/194S for November by the 31st. Filing belated or revised Income Tax Returns for AY 22-23 is also due by the 31st.

In December 2022, businesses need to file GSTR-7 (TDS Deductor) and GSTR-8 (TCS Collector) by the 10th. GSTR-1 (for non-QRMP) and IFF (for QRMP) are due by the 11th and 13th respectively. GSTR-5 and GSTR-6 are also due by the 13th. GSTR-3B (for non-QRMP) and GSTR-5A are due by the 20th, with PMT-06 for QRMP filers due by the 25th. The annual GST returns, GSTR-9 and GSTR-9C, are due by the 31st.

Payments for Provident Fund (PF) for November 2022 are due by the 15th of December. Similarly, ESI payments for November 2022 are also due by the 15th of December.

TDS certificates for deductions made in October 2022 are due by the 14th of December for property purchases (u/s 194-IA), certain payments by individuals/HUFs (u/s 194-M), and virtual digital assets (u/s 194-S). Additionally, TDS certificates for Q2 of FY 22-23 to residents are due by the 15th of December.

The deadline for filing the annual GST return (GSTR-9) and the self-certified reconciliation statement (GSTR-9C) for the Financial Year 2021-22 is the 31st of December 2022.

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About the Author

CA Rahul Mittal

Rahul Mittal is a Founder of R A M M Co LLP, Chartered Accountants. He is a graduate and a fellow member of the Institute of Chartered Accountants of India with 9+years of standing in the profession. He has completed the Diploma in Information System Audit (DISA) from ICAI. He has also completed the certification cour ... Read more

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