Statutory Tax Compliance Tracker - October, 2022

CS Lalit Rajput , Last updated: 03 October 2022
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1. Compliance requirement under Income Tax act, 1961

Statutory Tax Compliance Tracker - October, 2022

Sl.	Compliance Particulars	Due Dates
1	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.	07.10.2022
2.	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	07.10.2022
3	Due date for filing audit reports (due date extended)	07.10.2022
4	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	15.10.2022
5	Due date for issue of TDS Certificate for tax deducted under section 194-IB, 194-IA and Section 194M in the month of August, 2022	15.10.2022
	Quarterly statement of TCS deposited for the quarter ending September 30, 2022	15.10.2022
6	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2022	15.10.2022
7	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	15.10.2022
8	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, in the month of September, 2022.	30.10.2022
9	Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022	30.10.2022
10	Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22	31.10.2022
11	Quarterly statement of TDS deposited for the quarter ending September, 2022	31.10.2022
12	Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)	31.10.2022
13	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	31.10.2022
14	Copies of declaration received in Form No. 60 during April 1, 2022 to September 30, 2022 to the concerned Director/Joint Director	31.10.2022
15	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	31.10.2022
16	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	31.10.2022
17	Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.	31.10.2022
18	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).	31.10.2022
19	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).	31.10.2022
20	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).	31.10.2022
21	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).	31.10.2022
22	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 due date of submission of return of income is October 31, 2022).	31.10.2022
23	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]	31.10.2022
24	Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2022	31.10.2022
25	Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2022	31.10.2022

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

Tax period	Due Date	Particulars
September, 2022	20th October, 2022	Due Date for filling GSTR - 3B return for the month of September, 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 upto Rs. 5 crores in preceding FY (Group A)

Tax period

Due Date

Particulars

September, 2022

22nd October,

2022

Due Date for filling GSTR - 3B return for the month of September, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

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

c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date

Particulars

September, 2022

24th October,

2022

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

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

B. Filing Form GSTR-1

Tax period

Due Date

Remarks

Monthly return

(September, 2022)

11.10.2022

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

Form No.	Compliance Particulars	Timeline	Due Date
GSTR-5 & 5A	Non-resident ODIAR services provider file Monthly GST Return	20th of succeeding month	20.10.2022
GSTR -6	Every Input Service Distributor (ISD)	13th of succeeding month	13.10.2022
GSTR -7	Return for Tax Deducted at source to be filed by Tax Deductor	10th of succeeding month	10.10.2022
GSTR -8	E-Commerce operator registered under GST liable to TCS	10th of succeeding month	10.10.2022

D. GSTR - 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars

Timeline

Due Date

Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

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.

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month - Monthly

Quarterly Return

13.10.2022

E. GST Refund

Form No.	Compliance Particulars	Due Date
RFD -10	Refund of Tax to Certain Persons	18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06

Compliance Particular	Due Date
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.	25.09.2022

G. GST CMP-08

Compliance Particular

Due Date

Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.

Period: Jul-Sep, 2022

18.10.2022

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