CS Lalit Rajput
1. Compliance requirement under Income Tax act, 1961
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Sl. |
Compliance Particulars |
Due Dates |
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1 |
Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month. |
07.07.2022 |
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2. |
Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
07.07.2022 |
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3 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2022. |
15.07.2022 |
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4 |
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2022. |
15.07.2022 |
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5 |
Quarterly statement of TCS deposited for the quarter ending 30 June, 2022. |
15.07.2022 |
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6 |
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 June, 2022 |
15.07.2022 |
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7 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of June 2022. |
30.07.2022 |
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8 |
Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022. |
30.07.2022 |
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9 |
Quarterly statement of TDS deposited for the quarter ending June 30, 2022. |
31.07.2022 |
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10 |
"Return of income for the FY 2021-22 for all assessee other than: · corporate-assessee · non-corporate assessee (whose books of account are required to be audited) or · partner of a firm whose accounts are required to be audited · Assessee who is required to furnish a report under section 92E." |
31.07.2022 |
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11 |
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2022. |
31.07.2022 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR 3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY
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Tax period |
Due Date |
Particulars |
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June, 2022 |
20th July, 2022 |
Due Date for filling GSTR - 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. Due Date for filling GSTR - 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
b) Taxpayers having aggregate turnover uptoRs. 5 crores in preceding FY (Group A)
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Tax period |
Due Date |
Particulars |
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|
June, 2022 |
22nd July, 2022 |
Due Date for filling GSTR - 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
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Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
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c) Taxpayers having aggregate turnover uptoRs. 5 crores in preceding FY (Group B)
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Tax period |
Due Date |
Particulars |
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June, 2022 |
24th July, 2022 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
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Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
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B. Filing Form GSTR-1
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Tax period |
Due Date |
Remarks |
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Monthly return (June, 2022) |
11.07.2022 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
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GSTR-5 & 5A |
Non-resident ODIAR services provider file Monthly GST Return |
20th of succeeding month |
20.07.2022 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.07.2022 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.07.2022 |
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GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.07.2022 |
D. GSTR - 1 QRMP monthly / Quarterly return
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
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Details of outward supply-IFF& Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month - Monthly Quarterly Return |
13.07.2022 |
E. GST Refund
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Form No. |
Compliance Particulars |
Due Date |
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RFD -10 |
Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. GSTR - 4 - Apr-June, 2022
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Compliance Particular |
Due Date |
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GSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting. |
28.07.2022 |
G. CMP - 08
CMP-08 is a form that declares the composition dealer summary of his/her self-assessed taxable amount for a particular quarter. In addition to this, it also acts as challan to make payment of taxes.
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Compliance Particular |
Due Date |
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Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting. |
31.07.2022 |
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