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DUE DATE CALENDAR FOR THE MONTH OF DECEMBER 2022

Statutory Due Date Calendar - December 2022

DUE DATE

ACT

Description

7th December 2022

Income Tax

Due date for deposit of Tax deducted/collected (TDS/ TCS) for the month of November, 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.

7th December 2022

FEMA

ECB-2

Monthly Return of External Commercial Borrowings for October.

10th December 2022

Goods and Service Tax (GST)

GSTR 7 and GSTR 8

GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST).

GSTR 8 is a monthly GST return that must be filed by all e-commerce operators registered under GST for collection of TCS

11th December 2022

Goods and Service Tax (GST)

GSTR - 1

Monthly Return of Outward Supplies for the month of November ,2022.

13th December 2022

Goods and Service Tax (GST)

GSTR-6 and IFF.

GSTR 6 is a monthly return that has to be filed by an Input Service Distributor.

IFF- An Optional Upload of B2B invoices, Debit or credit notes for the Month of November under QRMP scheme.

15th December 2022

ESI

ESI Payment for the month of November,2022

15th December 2022

PF

PF payment for the month of November,2022.

15th December 2022

Income Tax

  • Third installment of advance tax for the assessment year 2023-24
  • Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2022.
  • Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2022.
  • ​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2022.
  • ​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of November, 2022.
  • Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022.

20th December 2022

Goods and Service Tax (GST)

GSTR 3B, GSTR 5 and GSTR 5A.

GSTR 3B- is a simplified summary return of inward and outward supplies and declaration and discharge of GST liabilities for the month of November 2022.

GSTR 5- return that has to be filed by a non-resident foreign taxpayer who is registered under GST for the period during which they carry out businesses transactions in India.

GSTR 5A- Return furnished by the OIDAR service providers providing services to unregistered service recipients in India.

25th December 2022

Goods and Service Tax (GST)

GST Challan Payment for insufficient ITC for November,2022 (for QRMP Scheme)

30th December 2022

Income tax

  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2022
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2022.
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2022.
  • Furnishing of report in Form No. 3CEAD for a reporting accounting year.
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2022.

31st December 2022

Income Tax

Filing of belated/revised return of income for the A Y 2022-23 for all assessee if the assessment has not been completed before December 31, 2022.

31st December 2022

Goods and Service Tax (GST)

GSTR 9 and GSTR 9C

  • GSTR 9 is an annual return to be filed once for each financial year, by the registered taxpayers whose turnover is above Rs 2crs.
  • GSTR 9C is an annual audit form for all the taxpayers having the turnover above 5 crores in a particular financial year.
 
 

   

Published by

Poojitha Raam
(B.Com)
Category Corporate Law   Report

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