Important due dates for the GST Returns in the Month of November 2022 |
|||
|
Due date |
Form to be filed |
Period |
Who should file? |
|
10.11.2022 |
GSTR 7 |
October 2022 |
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST |
|
10.11.2022 |
GSTR 8 |
October 2022 |
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST |
|
11.11.2022 |
GSTR 1 |
October 2022 |
Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
|
13.11.2022 |
GSTR 1 (IFF) |
October 2022 |
GST return for the taxpayers who opted for QRMP scheme (Optional) |
|
13.11.2022 |
GSTR 6 |
October 2022 |
Input Service Distributors |
|
20.11.2022 |
GSTR 5 & 5A |
October 2022 |
Non-Resident Taxpayers and ODIAR services provider |
|
20.11.2022 |
GSTR 3B |
October 2022 |
The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
|
25.11.2022 |
GST Challan Payment |
October 2022 |
GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers) |
Important due dates for the Income Tax Compliance / PF / ESI in the Month of November 2022 |
|||
|
07.11.2022 |
Challan No. ITNS-281 |
October 2022 |
Payment of TDS/TCS deducted /collected in October 2022. |
|
07.11.2022 (As Extended) |
ITR Return |
AY 2022-23 |
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 (Due date extended from October 31, 2022 to November 07, 2022) |
|
14.11.2022 |
TDS Certificate |
September 2022 |
Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of September, 2022 |
|
14.11.2022 |
TDS Certificate |
September 2022 |
Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of September, 2022 |
|
14.11.2022 |
TDS Certificate |
September2022 |
Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of September, 2022 |
|
14.11.2022 |
TDS Certificate |
September2022 |
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2022 Note: Applicable in case of specified person as mentioned under section 194S |
|
15.11.2022 |
Form 24G by Government officer |
October 2022 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2022 has been paid without the production of a challan |
|
15.11.2022 |
Form No. 3BB |
October 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 October, 2022 |
|
15.11.2022 |
TDS Certificate |
July to September 2022 |
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022 |
|
15.11.2022 |
Electronic Challan cum Return (ECR) (PF) |
October 2022 |
E-payment of Provident Fund |
|
15.11.2022 |
ESI Challan |
October 2022 |
ESI payment |
|
30.11.2022 |
TDS Challan-cum-statement |
October 2022 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M |
|
30.11.2022 |
Return of Income |
FY 2021-22 |
Return of income for the assessment year 2022-23 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) |
|
30.11.2022 |
Form No. 3CEAA |
FY 2021-22 |
Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22 |
|
30.11.2022 |
Form No. 64 |
FY 2021-22 |
Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2021-22 (Form No. 64) |
|
30.11.2022 |
Form No. 3CEFA |
– |
Due date to exercise option of safe Harbor rules for international transaction by furnishing Form 3CEFA. |
|
30.11.2022 |
Form No. 3CEFB |
– |
Due date to exercise option of safe Harbor rules for specified domestic transaction by furnishing Form 3CEFB |
|
30.11.2022 |
Form No. 64A |
FY 2021-22 |
Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2021-22. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A |
|
30.11.2022 |
Form No. 64D |
FY 2021-22 |
Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2021-22) to units holders |
|
30.11.2022 |
Form No. 9A |
– |
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 November 30, 2022). |
|
30.11.2022 |
Form No. 10 |
– |
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 November 30, 2022). |
|
30.11.2022 |
As per Rules 5D, 5E & 5F |
– |
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 November 30, 2022). |
|
30.11.2022 |
Copy of Audit of Accounts |
– |
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 has any international/specified domestic transaction]. |
|
30.11.2022 |
TDS Certificate |
October 2022 |
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 |
|
30.11.2022 |
Form No. 3CEJ |
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 November 30, 2022). |
|
|
30.11.2022 (As Extended) |
TDS Payment |
July to September 2022 |
Quarterly statement of TDS deposited for the quarter ending September 30, 2022 (The due date for furnishing of TDS statement for the quarter ending September, 2022 has been extended from October 31, 2022 to November 30, 2022) |
Important due dates for OPC & Company Annual Filing in the Month of November 2022 |
|||
|
28.11.2022 (As per the MCA MGT 7A Help Kit) |
Form MGT 7A |
FY 2021-22 |
One Person Company does not require to hold AGM, yet the due date for filing Form MGT 7A shall be 60 days from the completion of the 6 Months from the end of financial year, that means the due date shall be 28.11.2022. Refer to know more- MCA MGT 7A Help Kit. |
|
28.11.2022 |
Form MGT 7 |
FY 2021-22 |
Form MGT-7 must be filed with the Registrar of Companies (ROC) by all the Private Limited Companies and Public Limited Companies registered in India every year. (If we take the day of the AGM into consideration) |
The month of November 2022 is crucial for the due dates for various compliances under the Goods and Service Act, Income Tax Act, Companies Act and LLP Act. Filing the above-mentioned forms on or before the due dates will save the Taxpayers from hefty penalties.
CAclubindia
