Starting, owning, or doing a business in India comes with important compliance that a business irrespective of its structure, has to adhere to during a financial year. Be it filing of Income Tax Return or GST Return or complying with the ROC Annual filing, a business has to keep a close watch over the deadlines of all the mentioned compliance. Each month of the year is important as far as Statutory Compliance and Tax Compliance are concerned. Here is a calendar for various tax and Statutory due dates relating to ROC filing, OPC Annual Filing, GST Return Filing, and Income Tax Filing.
Important Update for filing of return of income for the AY 2021-22
- The due date for filing the Return of Income for the Assessment Year 2021-22, which was 31st October 2021 under sub-section (1) of section 139 of the Act, has been extended to 30.11.2021 and 15.02.2022. It is further extended to 15.03.2022.
- Return of income for the assessment year 2021-22, if an assessee is required to file a report under section 92E relating to an overseas or defined domestic transaction, has extended the deadline for filing the return of income for Assessment Year 2021-22 to February 28, 2022. Further the deadline for filing an income tax return has been extended until 15.03.2022.
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Important due dates for the GST Returns in the Month of February 2022 |
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Due date |
Form to be filed |
Period |
Who should file? |
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10.02.2022 |
GSTR 7 |
January 2022 |
GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST |
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10.02.2022 |
GSTR 8 |
January 2022 |
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST |
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11.02.2022 |
GSTR 1 |
January 2022 |
Taxpayers have an aggregate turnover of more than Rs. 5 Crores or opted to file Monthly Return |
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13.02.2022 |
GSTR 1 (IFF) |
January 2022 |
GST return for the taxpayers who opted for QRMP scheme (Optional) |
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13.02.2022 |
GSTR 6 |
January 2022 |
Input Service Distributors |
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20.02.2022 |
GSTR 5 & 5A |
January 2022 |
Non-Resident Taxpayers and ODIAR services provider |
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20.02.2022 |
GSTR 3B |
January 2022 |
The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
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25.02.2022 |
GST Challan Payment |
January 2022 |
GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers) |
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28.02.2022 |
GSTR 9 |
FY 2020-21 |
GST Annual Return |
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28.02.2022 |
GSTR 9C |
FY 2020-21 |
Statement of Reconciliation under GST |
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Important due dates for the Income Tax Compliance / PF / ESI in the Month of February 2022 |
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07.02.2022 |
Challan No. ITNS- 281 |
January 2022 |
Payment of TDS/TCS deducted /collected in January 2022. |
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14.02.2022 |
TDS Certificate |
December 2021 |
The due date for the issue of the TDS Certificate for tax deducted under Section 194IA in the month of December 2021 |
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14.02.2022 |
TDS Certificate |
December 2021 |
The due date for the issue of the TDS Certificate for tax deducted under Section 194IB in the month of December 2021 |
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14.02.2022 |
TDS Certificate |
December 2021 |
The due date for the issue of the TDS Certificate for tax deducted under Section 194M in the month of December 2021 |
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15.02.2022 |
Form 24G by Government officer |
January 2022 |
The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January 2022, has been paid without the production of a challan |
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15.02.2022 |
Quarterly TDS Certificate |
December 2021 |
TDS certificate for the quarter ending December 31, 2021 (in respect of tax deducted for payments other than wages). |
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15.02.2022 |
Filing of Audit Report under section 44AB |
AY 2021-22 |
Due date for filing an audit report under section 44AB for the assessment year 2021-22 in the case of a corporate or non-corporate assessee (who was due to file his or her return of income by October 31, 2021). |
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15.02.2022 |
Audit report under section 44AB |
AY 2021-22 |
In the case of an assessee who is also required to submit a report about foreign or specified domestic transactions under section 92E, an audit report under section 44AB for the assessment year 2021-22 is required. |
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15.02.2022 |
PF |
January 2022 |
Due Date for the payment of PF contribution |
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15.02.2022 |
ESI |
January 2022 |
Due Date for the payment of Employee State Insurance Contributions |
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25.02.2022 |
PF Return |
January 2022 |
The Provident Fund filing deadline has passed. Every month, all entities with PF registration must file a provident fund return. Each month’s PF return is due on the 25th. |
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Important due dates for Company Annual Filing in the Month of February 2022 |
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15.02.2022 |
Form AOC 4 (CFS, XBRL, Non-XBRL) |
FY 2020-21 |
Form AOC 4 filing by Companies |
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28.02.2022 |
Form MGT 7/ 7A |
FY 2020-21 |
Form MGT 7A filing by Companies and One Person Company |
The month of February 2022, is significant for the due dates for various compliances under the Goods and Service Act, Income Tax Act, Companies Act, and LLP Act. Filing the above-mentioned forms on or before the due dates will save the Taxpayers from hefty penalties.
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