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 the Income Tax Act, 1961 for the previous month (Nov. - 22). |
07.12.2022 |
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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 |
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3 |
Third instalment of advance tax for the assessment year 2023-24 |
15.12.2022 |
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4 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2022 |
15.12.2022 |
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5 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2022 |
15.12.2022 |
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Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2022 |
15.12.2022 |
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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 November, 2022 |
15.12.2022 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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
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Tax period |
Due Date |
Particulars |
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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)
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Tax period |
Due Date |
Particulars |
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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 |
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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 upto Rs. 5 crores in the preceding FY (Group B)
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Tax period |
Due Date |
Particulars |
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November, 2022 |
24thDecember, 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 (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
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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 |
20.12.2022 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.12.2022 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.12.2022 |
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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
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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. |
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13th of succeeding month - Monthly Quarterly Return |
13.12.2022 |
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. Monthly Payment of GST – PMT-06
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Compliance Particular |
Due Date |
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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
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Compliance Particular |
Due Date |
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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
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