Tax Compliance And Due Dates For October, 2022
Compliance Calendar for the Month of October 2022
Important due dates for the GST Returns in the Month of October 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 10.10.2022 | GSTR 7 | September 2022 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST |
| 10.10.2022 | GSTR 8 | September 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 |
| 11.10.2022 | GSTR 1 | September 2022 | Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
| 13.10.2022 | GSTR 1 (QRMP) | July to September 2022 | GST return for the taxpayers who opted for QRMP scheme (Optional) |
| 13.10.2022 | GSTR 6 | September 2022 | Input Service Distributors |
| 18.10.2022 | CMP- 08 | July to September 2022 | Composition |
| 20.10.2022 | GSTR 5 & 5A | September 2022 | Non-Resident Taxpayers and ODIAR services provider |
| 20.10.2022 | GSTR 3B | September 2022 | The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
| 22.10.2022 | GSTR 3B | July to September 2022 | The due date for GSTR-3B having an Annual Turnover of less than 5 Crores |
Important due dates for the Income Tax Compliance / PF / ESI in the Month of October 2022
| Due date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 07.10.2022 | Challan No. ITNS-281 | September 2022 | Payment of TDS/TCS deducted /collected in September 2022. |
| 07.10.2022 | Deposit of TDS | July to September 2022 | Due date for deposit of TDS for the period July 2022 to September 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H |
| 07.10.2022 | Audit Report | AY 2022-23 | Filing of Audit Report by the Taxpayers (Individuals, HUFs, Companies and LLPs) who require to get their accounts audited u/s 44AB |
| 15.10.2022 | TDS Certificate | August 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of August, 2022 |
| 15.10.2022 | TDS Certificate | August 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of August, 2022 |
| 15.10.2022 | TDS Certificate | August 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of August, 2022 |
| 14.09.2022 | TDS Certificate | July 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of July, 2022 |
| 15.10.2022 | Form 24G by Government officer | August 2022 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2022 has been paid without the production of a challan |
| 15.09.2022 | Advance Tax Payment | July to September 2022 | Second installment of advance tax for July to September for the assessment year 2023-24 |
| 15.10.2022 | Form No. 3BB | September 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 September, 2022 |
| 15.10.2022 | TCS Payment | July to September 2022 | Quarterly statement of TCS deposited for the quarter ending September 30, 2022 |
| 15.10.2022 | Electronic Challan cum Return (ECR) (PF) | September 2022 | E-payment of Provident Fund |
| 15.10.2022 | ESI Challan | September 2022 | ESI (Employee State Insurance Corporation) payment |
| 30.10.2022 | TDS Challan-cum-statement | September 2022 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M |
| 30.10.2022 | TCS Certificate | July to September 2022 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022 |
| 31.10.2022 | Form 3CEAB | FY 2021-22 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22 |
| 31.10.2022 | TDS Payment | July to September 2022 | Quarterly statement of TDS deposited for the quarter ending September 30, 2022 |
| 31.10.2022 | Form 3CEAB | FY 2021-22 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22 |
| 31.10.2022 | Annual Audited Account | FY 2021-22 | Due date for furnishing of Annual audited accounts for each approved programme under section 35(2AA) |
| 31.10.2022 | Form 3CEB | AY 2022-23 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. |
| 31.10.2022 | Non TDC Return | July to September 2022 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2022 |
| 31.10.2022 | Copies of Form No. 60 | April to September 2022 | Copies of the declaration received in Form No. 60 during April 1, 2022 to September 30, 2022 to the concerned Director/Joint Director |
| 31.10.2022 | 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 |
| 31.10.2022 | Audit Report | AY 2022-23 | Audit report under section 44AB for the assessment year 2022-23 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E |
Important due dates for the Annual Filing / LLP Annual Filing Month of October 2022
| Due Date | Form to be filed | Period | Particulars |
|---|---|---|---|
| 14.10.2022 | ADT 1 | FY 2021-22 | For Appointment of an Auditor (If the AGM is held on 30.09.2022) |
| 29.10.2022 | Form AOC 4 | FY 2021-22 | AOC 4 filing by Companies (If AGM is held on 30.09.2022) – If AGM was not held on 30.09.2022, then AOC 4 needs to be filed withing 30 days date of the conclusion of AGM |
| 30.10.2022 | LLP Form 8 | FY 2021-22 | Every LLP should submit the data of its profit or loss and balance sheet. Financial Report of LLP |
| 31.10.2022 | Form MSME | April to September 2022 | All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises. |
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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