Due Dates for GST, IT, Companies, PF & ESI Acts - October 2022

Suresh Kumawat , Last updated: 08 October 2022
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This article compiles a list of compliance dates related to GST, Income Tax, ESI, and PF Acts, including GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, Due dates for payment of TDS/TCS, Due dates for Payment of Advance Tax, Due dates for Issuing TDS/TCS Certificates, The Due Date for Linking Aadhaar Numbers to PANs, PF/ESIC payments, and the filing of PF returns (including pension and insurance schemes).

October Due Date Compliance Calendar (Updated on 5th October 2022)

A. GST Compliance Due Dates of Various GSTR Forms

Due Dates for GST, IT, Companies, PF and ESI Acts - October 2022

Monthly GSTR-3B Form

Annual Turnover in the Previous FY	Return Monthly/ Quarterly	Revised Due Dates
This is applicable to taxpayers with an annual turnover of more than Rs 5 crore as well as taxpayers who do not choose the QRMP Scheme but have an annual turnover of up to Rs 5 crore.	September 2022	20th October 2022
If the taxpayer has a turnover of up to 5 crores and opts for the QRMP scheme. - category - I	Quarterly Return in September	20th October 2022
Opting for QRMP and having Turnover up to 5 crores. - category - II	Quarterly Return in September	24th October 2022

GSTR-1 form filing will not be allowed to be filed for the following month if the taxpayer fails to file the GSTR-3B return form for that month.

Annual Turnover	GST Return for Month / Quarter	Revised Due Dates
More Than Rs. 5 Crore and having a turnover of up to 5 crores without opting into the QRMP scheme.	September 2022	11th October 2022
Form GSTR-1 / IFF - Optional who opted QRMP	September 2022	13th October 2022

20th October 2022- Due date for e-filing GSTR 5 form which is compulsory to be filed by a Non-Resident taxable person) for September 2022
20th October 2022- GSTR-5A form e-filing due date which is mandatory to be filed by the OIDAR for September 2022
13th October 2022- e-filing GSTR-6 by ISD for September 2022
10th October 2022- GSTR 7 e-filing due date which is to be filed by the taxpayer who is demanding to deduct TDS for September 2022
10th October 2022- GSTR-8 e-filing due date which is to be filed by the e-commerce operators demanded to deduct TDS for September 2022.
18th October 2022- Due date for filing GST CMP-08 (quarter July-Sep 2022) for Composition taxpayers
GST RFD-10 - It should be filed 18 months after the end of the quarter for which a refund is requested.

B. Income tax Compliance Due dates

7th October 2022 - Tax deducted by an assessee other than a government office for the month of SEP must be deposited by this date.
7th October 2022 - Extending the deadline for filing audit reports under Section 44AB for corporate assessees or non-corporate assessees (who were required to submit their income tax returns by October 31, 2022).
31st October 2022 - The Due date for filing an income tax return for the A.Y. 2022-23 if the taxpayer (not having any domestic specified transaction or international) is

(a) Corporate taxpayers or
(b) A non-corporate taxpayer (whose books of account must be audited) or
(c) A partner or spouse of a firm whose accounts must be audited under section 5A

31st October 2022 - Report under section 44AB regarding international or specified domestic transactions for the assessment year 2022-23 for assessees who are also required to file a report under section 92E regarding international transactions
31st October 2022 - Deadline for claiming a foreign tax credit, upload statement of foreign income deducted or paid on foreign income in Form 67 for the previous year 2021-22. (if the due date of submission of the return of income is October 31, 2022).
07th October 202 - The due date for filling out Form 29B has been extended for companies liable for MAT under Section 115JB of the Income-tax Act
15th October 2022- Tax Collected at Source (TCS) quarterly statement for the quarter ending September 30, 2022.
15th October 2022- Tax deducted u/s 194-IA (TDS on Immovable Property) is to be issued by this date
15th October 2022- The last day for issuing a TDS Certificate for certain rent payments deducted under section 194-IB (TDS on Certain Rent Payments) in the month of August
15th October 2022- Tax deducted as per section 194-M (TDS on payments to resident contractors or resident professionals) and section 194N (TDS on withdrawals over Rs 1 crore) must be issued by this date in the month of August.
30th October 2022- Due date for challan-cum-statement for taxes deducted under sections 194-IA, 194-IB, 194M, 194-N in September
30th October 2022- Quarterly TCS certificate (relating to taxes collected by anyone) for September 30, 2022.
31st October 2022- Tax deducted at Source (TDS) statement for the quarter deposited on ending September 2022.

C. Companies Act Compliance Due Dates

15th October 2022- Form ADT-1 filing due date for Appointment of Auditor. Within 15 days of the appointment of the auditor, Form ADT 1 must be filed. If the Auditor is appointed in the AGM for FY 21-22, the Form must be filed by 15th October at the latest.
15th October 2022 - KYC of Directors / Partners - Form DIR-3 KYC/ web for FY 2021-22
29th October 2022 - The deadline for filing Form AOC-4 for the Company's Annual Accounts. Within 30 days of the AGM, Form AOC 4 must be filed. The Form for FY 21-22 must be filed by 29th October at the latest, since the AGM can be held up to 30th September.
31st October 2022 - Form MSME-1 Filing Due Date for April to September.