1. Compliance requirement under Income Tax act, 1961
|
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. |
|
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.
CAclubindia
