Due Date Compliance Calendar for the month of October 2022

Due Date

Particulars

07.10.2022

Due date for deposit of tax deducted/collected for the month of September, 2022. However, all sum deducted/collected 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

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

Due date for filing audit reports

15.10.2022

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

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

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

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

Quarterly statement of TCS deposited for the quarter ending September 30, 2022

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2022

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

30.10.2022

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

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

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

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022

31.10.2022

Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22

Quarterly statement of TDS deposited for the quarter ending September, 2022

Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)

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

Copies of declaration received in Form No. 60 during April 1, 2022 to September 30, 2022 to the concerned Director/Joint Director

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

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

Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.

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).

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).

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).

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).

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 the due date of submission of return of income is October 31, 2022).

​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]

​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2022

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2022

Due Dates

Particulars

10.10.2022

Due date for filing Form GSTR-7 and GSTR-8 for the month of Sept 2022

11.10.2022

Due date for filing Form GSTR-1 for the month of Sept 2022

13.10.2022

Due date for filing Form GSTR-1 for the quarter Jul-Sept 2022 and GSTR-6

18.10.2022

Due date for filing Form CMP-08 for the quarter Jul-Sept 2022

20.10.2022

Due date for filing Form GSTR-3B, GSTR-5 and GSTR 5A for the month of Sept 2022

22.10.2022 and 24.10.2022

Due Date for filing Form GSTR 3B for the quarter Jul-Sept 2022