Tax Compliance And Due Dates For December, 2022
Compliance Calendar for the Month of December 2022
Important due dates for the GST Returns in the Month of December 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 10.12.2022 | GSTR 7 | November 2022 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source)under GST |
| 10.12.2022 | GSTR 8 | November 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 |
| 11.12.2022 | GSTR 1 | November 2022 | Taxpayers having an aggregate turnover of more than INR 5 Crores or opted to file Monthly Return |
| 13.12.2022 | GSTR 6 | November 2022 | Input Service Distributors |
| 20.12.2022 | GSTR 5 & 5A | November 2022 | Non-Resident Taxpayers and ODIAR services provider |
| 20.12.2022 | GSTR 3B | November 2022 | The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
| 25.12.2022 | GST Challan Payment | November 2022 | GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers) |
| 31.12.2022 | GSTR 9 | FY 2021- 22 | The GSTR-9 filing due date for a financial year is December 31st. |
Important due dates for the Income Tax Compliance / PF / ESI in the Month of December 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 07.12.2022 | TDS Deposit | November 2022 | The deposit of tax deducted/collected for the month of November 2022 is due on this date. However, all sums deducted/collected by a government office must be paid to the credit of the Central Government on the same day tax is paid, even if no Income-tax Challan is produced. |
| 15.12.2022 | Form 24G | November 2022 | Due date for submitting Form 24G by a government office where TDS/TCS for the month of November 2021 was paid without the production of a challan. |
| 15.12.2022 | Advance Tax Installment | AY 2023-24 | Third advance tax payment for the AY (Assessment Year) 2023-24 |
| 15.12.2022 | Section 194-IA | October 2022 | In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IA must be issued. |
| 15.12.2022 | Section 194-IB | October 2022 | In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IB must be issued. |
| 15.12.2022 | Section 194M | October 2022 | 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 |
| 15.12.2022 | Form no. 3BB | November 2022 | Due date for a stock exchange to provide a statement in Form 3BB for transactions in which client codes were modified after registering in the system for the month of November 2022. |
| 15.12.2022 | Issue of TDS Certificate | October 2022 | In the month of October 2022, the TDS Certificate for tax deducted under Section 194S must be issued. Note: Only applicable in the case of a specific person as defined in Section 194S. |
| 15.12.2022 | PF Payment | November 2022 | Provident Fund payment for November 2022. |
| 15.12.2022 | ESI Payment | November 2022 | Employee State Insurance payment for November 2022. |
| 30.12.2022 | Section 194-IA | November 2022 | Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IA in November 2022 |
| 30.12.2022 | Section 194-IB | November 2022 | Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IB in November 2022 |
| 30.12.2022 | Section 194M | November 2022 | Due date for submitting challan-cum-statement in relation to tax deducted under section 194M in November 2022 |
| 30.12.2022 | Form no. 3CEAD | Reporting in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by an Indian constituent entity in respect of the international group of which it is a constituent if the parent entity is not required to file a report under section 286(2) or the parent entity is a resident of a country with which India does not have an agreement for the exchange of reports, etc. | |
| 30.12.2022 | Section 194S | November 2022 | Due date for submitting challan-cum-statement in relation to tax deducted under section 194S in November 2022 Note: Only applicable in the case of a specific person as defined in Section 194S. |
| 31.12.2022 | Belated / Revised return of income | AY 2022-23 | Filing of belated/revised income tax returns for the fiscal year 2022-23 for all assesses (provided assessment has not been completed before December 31, 2022) |
It is important for the companies and Limited Liability Partnerships to make a note of all these due dates for ROC Annual filing falling in the year 2022-23. However, the above mentioned dates are subject to change and extension as and when notified by the concerned department of the Government.
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