Tax Compliance Tracker for the m/o September 2022

CS Lalit Rajput , Last updated: 02 September 2022
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1. Compliance requirement under Income Tax act, 1961

Sl.	Compliance Particulars	Due Dates
1	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.	07.09.2022
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022.	14.09.2022
3	Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of July 2022 has been paid without the production of a challan.	15.09.2022
4	Second instalment of advance tax for the assessment year 2023-24	15.09.2022
5	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of July 2022.	15.09.2022
6	Due date for filing of audit report under section 44AB for the assessment year 2022-23 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2022)	30.09.2022
7	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 July 2022.	30.08.2022

Tax Compliance Tracker for the m/o September 2022

2. Compliance Requirement under GST, 2017

A. Filing of GSTR - 3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover >Rs. 5 Cr. in preceding FY

Tax period	Due Date	Particulars
August, 2022	20thSeptember, 2022	Due Date for filling GSTR - 3B return for the month of June, 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 uptoRs. 5 crores in preceding FY (Group A)

Tax period	Due Date	Particulars
August, 2022	22nd September, 2022	Due Date for filling GSTR - 3B return for the month of June, 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 uptoRs. 5 crores in preceding FY (Group B)

Tax period

Due Date

Particulars

August, 2022

24thSeptember,

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

(August, 2022)

11.09.2022

GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
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	20.09.2022
GSTR -6	Every Input Service Distributor (ISD)	13th of succeeding month	13.09.2022
GSTR -7	Return for Tax Deducted at source to be filed by Tax Deductor	10th of succeeding month	10.09.2022
GSTR -8	E-Commerce operator registered under GST liable to TCS	10th of succeeding month	10.09.2022

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.	GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme.	13th of succeeding month - Monthly Quarterly Return	13.09.2022

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.	25.09.2022

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.