Due Date Compliance Calendar for the month of October 2022

Neethi V. Kannanth | Last updated: 01 October 2022

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This calendar outlines the key Income Tax and GST compliance deadlines for October 2022. It covers various Income Tax obligations such as TDS/TCS deposits and certificate issuance, along with GST filing dates for monthly and quarterly returns. Staying organised with these dates ensures timely submission and avoids penalties.

Income Tax Due Date Compliance Calendar

October 2022 Tax Due Dates: Income Tax and GST Compliance

Due Date	Particulars
07.10.2022	Due date for deposit of tax deducted/collected for the month of September, 2022. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan
	Due date for deposit of TDS for the period July 2022 to September 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
	Due date for filing audit reports
15.10.2022	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2022 has been paid without the production of a challan
	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2022
	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2022
	Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2022
	Quarterly statement of TCS deposited for the quarter ending September 30, 2022
	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2022
	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2022
30.10.2022	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2022
	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2022
	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2022
	Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022
31.10.2022	Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22
	Quarterly statement of TDS deposited for the quarter ending September, 2022
	Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)
	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2022
	Copies of declaration received in Form No. 60 during April 1, 2022 to September 30, 2022 to the concerned Director/Joint Director
	Due date for filing of return of income for the assessment year 2022-23 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies
	Audit report under section 44AB for the assessment year 2022-23 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
	Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
	Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2022).
	Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2021).
	Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2022).
	Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2022).
	Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2021-22 and of foreign tax deducted or paid on such income in Form no. 67. (if the due date of submission of return of income is October 31, 2022).
	Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
	Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2022
	Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2022

GST Due Date Compliance Calendar

Due Dates	Particulars
10.10.2022	Due date for filing Form GSTR-7 and GSTR-8 for the month of Sept 2022
11.10.2022	Due date for filing Form GSTR-1 for the month of Sept 2022
13.10.2022	Due date for filing Form GSTR-1 for the quarter Jul-Sept 2022 and GSTR-6
18.10.2022	Due date for filing Form CMP-08 for the quarter Jul-Sept 2022
20.10.2022	Due date for filing Form GSTR-3B, GSTR-5 and GSTR 5A for the month of Sept 2022
22.10.2022 and 24.10.2022	Due Date for filing Form GSTR 3B for the quarter Jul-Sept 2022

FAQ :

The due date for depositing tax deducted/collected for September 2022 was October 7, 2022. For TDS under specific sections permitted for quarterly deposit, the period was July to September 2022. Quarterly TCS certificates were due by October 30, 2022.

TDS certificates for tax deducted under sections 194-IB, 194-IA, and 194M in August 2022 were due for issue by October 15, 2022.

For monthly filers, GSTR-7 and GSTR-8 were due by October 10, GSTR-1 by October 11, and GSTR-3B, GSTR-5, and GSTR-5A by October 20. Quarterly filers had deadlines for GSTR-1 and GSTR-6 by October 13, and CMP-08 by October 18, with GSTR-3B due on October 22 and 24.

Yes, October 31, 2022, was the due date for filing Income Tax returns for assessment year 2022-23 for corporate assessees, non-corporate assessees requiring audits, and certain partners/spouses.

Other due dates included furnishing Form 24G by October 15, submitting statements for TCS and declarations in Form 15G/15H by October 15, and various other statements and intimations related to international transactions, research associations, and foreign tax credits by October 31.