Tax Compliance and due dates for May, 2022
Compliance Calendar for the Month of May 2022
Important due dates for the GST Returns in the Month of May 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 10.05.2022 | GSTR 7 | April 2022 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST |
| 10.05.2022 | GSTR 8 | April 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 |
| 11.05.2022 | GSTR 1 | April 2022 | Taxpayers have an aggregate turnover of more than Rs. 1.50 Crores or opted to file a Monthly Return |
| 13.04.2022 | GSTR 1 IFF (QRMP) | April 2022 | GST return for the taxpayers who opted for the QRMP scheme (Optional) |
| 13.05.2022 | GSTR 6 | April 2022 | Input Service Distributors |
| 20.05.2022 | GSTR 5 & 5A | April 2022 | Non-Resident Taxpayers and ODIAR services provider |
| 20.05.2022 | GSTR 3B | April 2022 | The due date for GSTR-3B has an Annual Turnover of more than 5 Crores |
| 25.05.2022 | GST Challan | For all Quarterly filers | GST Challan Payment if no sufficient ITC for April (for all Quarterly Filers) |
Important due dates for the Income Tax Compliance / PF / ESI in the Month of May 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 07.05.2022 | Challan No. ITNS-281 | April 2022 | Payment of TDS/TCS deducted /collected in April 2022. |
| 15.05.2022 | TDS Certificate | March 2022 | The due date for issue of the TDS Certificate for tax deducted under Section 194IA in the month of March 2022 |
| 15.05.2022 | TDS Certificate | March 2022 | The due date for issue of the TDS Certificate for tax deducted under Section 194IB in the month of March 2022 |
| 15.05.2022 | TDS Certificate | March 2022 | The due date for issue of the TDS Certificate for tax deducted under Section 194M in the month of March 2022 |
| 15.05.2022 | Form No. 24G | April 2022 | The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2022 has been paid without the production of a challan |
| 15.05.2022 | Filing of TCS Statement | Quarterly | Quarterly statement of TCS deposited for the quarter ending March 31, 2022 |
| 15.05.2022 | Electronic Challan cum Return (ECR) (PF) | April 2022 | E-payment of Provident Fund |
| 15.05.2022 | ESI Challan | April 2022 | ESI payment |
| 15.05.2022 | Form No. 3BB | April 2022 | The due date for the 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 April 2022 |
| 30.05.2022 | TDS Challan-cum-statement | April 2022 | The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M |
| 30.05.2022 | TCS Certificate | 4th quarter of FY 2021-22 | Issue of TCS certificates for the 4th Quarter of the Financial Year 2021-22 |
| 30.05.2022 | Form No. 49C | FY 2021-22 | Submission of a statement by a non-resident having a liaison office in India for the financial year 2021-22 |
| 31.05.2022 | Form 24Q (TDS Return for Salary) | January to March 2022 | Quarterly Statement for TDS on salaries |
| 31.05.2022 | Form 26Q (TDS Return for Payments to Foreigners) | January to March 2022 | Quarterly statement of TDS deposited (for the payment to a non-resident not being a company, foreign company, and persons who are not ordinarily resident) for the quarter ending March 31, 2022 |
| 31.05.2022 | Form 27Q (TDS Return for Professional Fees) | January to March 2022 | Quarterly Statement for TDS on professional fees, interest payments, etc. |
| 31.05.2022 | TDS Return by trustees | - | TDS Return for tax deducted from contributions paid by the trustees of an approved superannuation fund |
| 31.05.2022 | Form 61A | FY 2021-22 | The due date for furnishing of statement of financial transaction as required to be furnished under sub-section (1) of section 285BA of the Act with respect for the financial year 2021-22 |
| 31.05.2022 | Form 61A | The calendar Year 2021 | The due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for the calendar year 2021 by reporting financial institutions |
| 31.05.2022 | PAN Application | FY 2021-22 | Application for allotment of PAN in case of a non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2021-22 and in case of a person being managing director, director, partner, trustee, author, founder, Karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN |
ROC Filing Forms Due Dates 2022-23
| Due Date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 30.04.2022 31.10.2022 |
MSMe 1 | October 2022 to March 2022 April 2022 to September 2022 |
Half Yearly form for outstanding Payment to MSME |
| 30.05.2022 | LLP 11 | FY 2021-22 | LLP Annual Return |
| 30.05.2022 29.11.2022 |
PAS 6 | For half-year ending on 31st March, 2022 For half-year ending on 30th September, 2022 |
To be filed by unlisted public company for reconciliation of share capital audit report on half yearly basis |
| 30.06.2022 | DPT 3 | FY 2021-22 | Return of Deposits |
| 15.07.2022 | FLA | FY 2021-22 | Annual Return to RBI |
| 30.09.2022 | DIR 3 KYC | FY 2021-22 | KYC of Directors / Partners |
| 27.09.2022 | AOC 4 (OPC) | FY 2021-22 | Form for filing Financial Statements |
| 14.10.2022 (Within 15 days of GM) | ADT 1 | FY 2021-22 | Notice to registrar for the Appointment of Auditor |
| 29.10.2022 (Within 30 Days of Passing of Board Resolution) | MGT 14 | FY 2021-22 | To be filed by the companies after passing any resolution (On occurrence of any event) |
| 29.10.2022 (Within 30 days of AGM) | AOC 4 | FY 2021-22 | Form for filing Financial Statements |
| 30.10.2022 | LLP 8 | FY 2021-22 | Statement of Account and Solvency of LLP |
| 28.11.2022 (Within 60 days of AGM) | MGT 7 | FY 2021-22 | Annual Return |
| 28.11.2022 (As per the MCA MGT 7A Help Kit) | MGT 7A (OPC) | FY 2021-22 | Annual Return |
Important due dates for the LLP Annual Filing in the Month of May 2022
| Due Date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 30.05.2022 | LLP Form 11 | FY 2021-22 | An annual statement for submitting details of the business of the LLP and its partners for the FY 2021-22 |
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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