In this article, author shall discuss the Due Dates of Companies Act, 2013, LLP Act, Income Tax Act and Goods & Services Act.
|
Event Date |
Act |
Applicable Form |
Obligation |
|
07/06/2022 |
Income Tax |
Challan No. ITNS-281 |
Payment of TDS/TCS of May. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. |
|
10/06/2022 |
Goods and Service Tax |
GSTR-7 |
Monthly Return by Tax Deductors for May. |
|
10/06/2022 |
Goods and Service Tax |
GSTR-8 |
Monthly Return by e-commerce operators for May. |
|
11/06/2022 |
Goods and Service Tax |
GSTR-1 |
Monthly Return of Outward Supplies for May. |
|
13/06/2022 |
Goods and Service Tax |
GSTR-6 |
Monthly Return of Input Service Distributor for May. |
|
13/06/2022 |
Goods and Service Tax |
IFF |
Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for May. |
|
14/06/2022 |
Income Tax |
Form 16B |
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in April. |
|
14/06/2022 |
Income Tax |
Form 16D |
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in April. |
|
15/06/2022 |
Provident Fund |
Electronic Challan cum Return (ECR) |
E-Payment of PF for May. |
|
15/06/2022 |
ESI |
ESI Challan |
ESI payment for May. |
|
15/06/2022 |
Income Tax |
Challan No.280 |
Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADAD cases). |
|
15/06/2022 |
Income Tax |
Form 16 & 12BA |
Issue of Salary TDS Certificates for FY 21-22. |
|
15/06/2022 |
Income Tax |
Form 16A |
Issue of TDS Certificates for Q4 of FY 21-22. |
|
15/06/2022 |
Income Tax |
Form 24G |
Details of Deposit of TDS/TCS by book entry by an office of the Government for May . |
|
20/06/2022 |
Goods and Services Tax |
GSTR-3B |
Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP). |
|
20/06/2022 |
Goods and Services Tax |
GSTR-5 & 5A |
Monthly Return by Non-resident taxable person for May. |
|
25/06/2022 |
Goods and Services Tax |
PMT-06 |
Deposit of GST under QRMP scheme for May . |
|
28/06/2022 |
Goods and Services Tax |
GSTR-11 |
Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them for May. |
|
30/06/2022 |
Companies Act |
DPT 3 |
Annual Return of Deposits by Companies other than NBFCs for FY 21-22. |
|
30/06/2022 |
Companies Act |
- |
Holding of Board Meeting for Q1 by Companies. |
|
30/06/2022 |
Equalisation Levy |
Form |
Efiling of Annual Statement of Equalisation Levy for 2021-22. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider) |
|
30/06/2022 |
Foreign Trade Policy |
- |
Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated. |
|
30/06/2022 |
Income Tax |
- |
Linking of PAN with Aadhaar with late fee of Rs. 500. |
|
30/06/2022 |
Income Tax |
26QAA |
Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter. |
|
30/06/2022 |
Income Tax |
Form 1/2 |
Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2021-22 . |
|
30/06/2022 |
Income Tax |
Form 26QB |
Deposit of TDS u/s 194-IA on payment made for purchase of property in May. |
|
30/06/2022 |
Income Tax |
Form 26QD |
Deposit of TDS on certain payments made by individual/HUF u/s 194M in May. |
|
30/06/2022 |
LLP Act |
Event based forms |
LLP event based e-forms due from 25.2.22 to 31.5.22, without additional fee. |
|
30/06/2022 |
LLP Act |
LLP Form - 11 |
Annual Return of LLP for FY 21-22. |
|
30/06/2022 |
Goods and Services Tax |
GSTR-4 |
Yearly Details of Invoice wise Outward supplies & Consolidated inward supplies for last FY by Composition taxpayer. |
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