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1. Compliance requirement under Income Tax act, 1961

Tax Compliance Tracker for the m/o Dec 2022

Sl.

Compliance Particulars

Due Dates

1

Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month (Nov. - 22).

07.12.2022

2.

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan

15.12.2022

3

​Third instalment of advance tax for the assessment year 2023-24

15.12.2022

4

​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2022

15.12.2022

5

​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2022

15.12.2022

 

​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2022

15.12.2022

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 November, 2022

15.12.2022

7

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022

Note: Applicable in case of specified person as mentioned under section 194S

15.12.2022

8

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2022

30.12.2022

9

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2022

30.12.2022

10

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2022

30.12.2022

11

​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

30.12.2022

12

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2022

Note: Applicable in case of specified person as mentioned under section 194S

30.12.2022

13

​Filing of belated/revised return of income for the assessment year 2022-23 for all assessee (provided assessment has not been completed before December 31, 2022)

31.12.2022

 

2. Compliance Requirement under GST, 2017

A. Filing of GSTR 3B / GSTR 3B QRMP

a)Taxpayers having aggregate turnover > Rs. 5 Cr. in the preceding FY

Tax period

Due Date

Particulars

November, 2022

20th December, 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 the preceding FY (Group A)

Tax period

Due Date

 

Particulars

November, 2022

22ndDecember,

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 the preceding FY (Group B)

Tax period

Due Date

 

Particulars

November, 2022

24thDecember,

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

(November, 2022)

11.12.2022

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

20.12.2022

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.12.2022

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.12.2022

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.12.2022

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.

  1. 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.
  1. Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13th of succeeding month - Monthly

Quarterly Return

13.12.2022

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.

25.12.2022

G. GST GSTR 9 &9C: Annual Return

Compliance Particular

Due Date

GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year.

For 2021-22

31.12.2022

 

The author can also be reached at cslalitrajput@gmail.com

Disclaimer:Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.


  

Published by

CS Lalit Rajput
(Company Secretary)
Category Income Tax   Report

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