Corporate Compliance Calendar for the m/o April, 2022

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Compliance Particulars

Due Dates

1

Due date for deposit of Tax deducted by an office of the government for the month of March, 2022.

However, all sum deducted 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.

07.04.2022

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.

14.04.2022

3

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.

15.04.2022

4

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 March, 2022.

15.04.2022

5

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 March, 2022.

30.04.2022

6

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.

30.04.2022

7

Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.

30.04.2022

8

Due date for deposit of TDS for the period January 2022 to March 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.

30.04.2022

9

A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending March 2022.

30.04.2022

10

Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services

30.04.2022

11

Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022

30.04.2022

12

Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services

30.04.2022

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Particulars of the Notification(s)

File No. / Circular No.

Link(s)

1.

Central Government hereby approves ‘Sri Shankara Cancer Foundation, Bangalore

Notification No. 14/2022

Click Here

2.

Deduction of Tax at Source - Income-tax Deduction from Salaries under section 192 of the Income-tax Act, 1961

Circular No. 4/2022

Click Here

3.

Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act)

Circular No. 5/2022

Click Here

4.

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21

Circular No. 6/2022

Click Here

Tax period

Due Date

Particulars

March, 2022

20^thApril,

2022

Due Date for filling GSTR - 3B return for the month of June, 2021 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.

Tax period

Due Date

No interest payable till

Particulars

March, 2022

22^nd April,

2022

Due Date for filling GSTR - 3B return for the month of June, 2021 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

Tax period

Due Date

No interest payable till

Particulars

March, 2022

24^thApril, 2022

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

Tax period

Due Date

Remarks

Monthly return

(March, 2022)

11.04.2022

"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP"

Form No.

Compliance Particulars

Timeline

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month

20.04.2022

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.04.2022

GSTR -7

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

10th of succeeding month

10.04.2022

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.04.2022

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.

a) GST QRMP monthly return due date for the month of March, 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

13.04.2022

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

Form No.

Compliance Particulars

Timeline

Due Date

CMP - 08

Quarterly challan-cum-statement to be furnished by composition taxpayers.

Quarterly - Jan. to Mar. 2022

18.04.2022

ITC - 04

GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.

Quarterly - Jan. to Mar 2022

25.04.2022