Due Date Calendar for the month of November 2022

CS Divesh Goyal | Last updated: 05 November 2022

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This calendar outlines the crucial due dates for various tax and compliance obligations in November 2022. It covers deadlines for Income Tax filings and payments, Goods and Services Tax (GST) returns and payments, FEMA returns, ESI and Provident Fund payments, and annual returns for different types of companies under the Companies Act. Staying informed about these dates is essential for avoiding penalties and ensuring smooth business operations.

Event Date	Act	Applicable Form	Obligation
07-Nov-22	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of October 2022 (both salary and non-salary)
07-Nov-22	FEMA	ECB-2	Monthly Return of External Commercial Borrowings for October.
07-Nov-22	Income Tax	ITR 1 to 5 & 7	Filing of Income Tax returns where Audit is applicable.
07-Nov-22	Income Tax	ITR 6	Filing of Income Tax returns by all Cos.
07-Nov-22	Income Tax	10- IC	Online application by Domestic Company to avail concessional Rate of tax of 22% u/s 115BAA, for the first time.
10-Nov-22	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for October 2022.
10-Nov-22	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for Ocotber 2022.
11-Nov-22	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for Ocotber 2022.
12-Nov-22	ESI	Form-5	Half yearly ESI Return for April to September.
13-Nov-22	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13-Nov-22	Goods and Services Tax	GSTR-5 & 5A	Monthly Return by Non-resident taxable person for October.
13-Nov-22	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for October 2022.
14-Nov-22	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in September 2022.
14-Nov-22	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted u/s 194IB in September 2022.
14-Nov-22	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September 2022.
14-Nov-22	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.
15-Nov-22	ESI	ESI Challan	ESI payment for October 2022.
15-Nov-22	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for October 2022.
15-Nov-22	Income Tax	Form 16A	Issue of TDS certificates for Q2 of FY 2022-23 to Non-residents.
20-Nov-22	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for October 2022 by Monthly filers. (other than QRMP).
25-Nov-22	Goods and Services Tax	PMT-06	Deposit of GST under QRMP scheme of October .
26-Nov-22	Companies Act	Form MGT-7A	Annual Return of OPC (if AGM considered on 27.09.2022)
29-Nov-22	Companies Act	PAS-6	Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
29-Nov-22	Companies Act	Form MGT-7A	Annual Return of Small Companies. (if AGM considered on 30.09.2022)
29-Nov-22	Companies Act	Form MGT-7 along with MGT-8 (if applicable)	Annual Return by other Companies. (if AGM considered on 30.09.2022)
30-Nov-22	Companies Act	NFRA-2	Annual return filed by Statutory Auditor with the National Financial Reporting Authority (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
30-Nov-22	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in October.
30-Nov-22	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for Ocotber.
30-Nov-22	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for October.
30-Nov-22	Income Tax	ITR 1 to 7	Filing of Income Tax Return where Transfer Pricing applicable.
30-Nov-22	Income Tax	Form 26Q	TDS Statements Non-salary payments to Residents for September quarter.

FAQ :

Key Income Tax deadlines include the payment of TDS/TCS for October (7th Nov), filing of Income Tax returns where audit is applicable (7th Nov), online application for concessional tax rates (10th Nov), issue of TDS certificates for property purchase (14th Nov), ESI and PF payments (15th Nov), and filing of Income Tax returns where Transfer Pricing is applicable (30th Nov).

GST deadlines include GSTR-7 for tax deductors (10th Nov), GSTR-8 for e-commerce operators (10th Nov), GSTR-1 for outward supplies (11th Nov), optional invoice upload under QRMP (13th Nov), GSTR-5 & 5A for non-residents (13th Nov), GSTR-6 for Input Service Distributors (13th Nov), GSTR-3B for monthly filers (20th Nov), and GST payment under QRMP (25th Nov).

Companies have several deadlines, including filing annual returns for OPCs, Small Companies, and other companies by the 29th of November, depending on their AGM consideration dates. The NFRA-2 annual return is due by 30th November.

Yes, the FEMA ECB-2 Monthly Return for External Commercial Borrowings for October is due on 7th November. ESI payments and half-yearly returns are due on the 15th and 12th of November respectively, and Provident Fund payments are due on 15th November.

TDS certificates to be issued in November 2022 include Form 16B, 16C, and 16D for property purchases and other specified payments made in September 2022, as well as Form 16A for Q2 FY 2022-23 to Non-residents.

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About the Author

CS Divesh Goyal

Practicing Compnay Secretary

CAREER PROFILE He is a Fellow Member of the Institute of Companies Secretaries of India having intense expertise in Corporate Law for the last 8 years. He is a young and progressive Practicing Company Secretary with zeal to dig deep into the nuances of Corporate Laws. Being a researcher at heart, he has done ... Read more

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