DUE DATE |
PURPOSE |
COMPLIANCE PERIOD |
EVENT DETAILS |
7-01-22 |
TDS/TCS Liability Deposit |
Dec-21 |
Due date of
depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
7-01-22 |
TDS Liability
Deposit |
Oct-Dec-21 |
Due date for deposit
of TDS for the period October 2021 to December 2021 when Assessing Officer
has permitted quarterly deposit of TDS under section 192, section 194A,
section 194D or section 194H. |
10-01-22 |
Dec-21 |
GSTR 7 is a return
to be filed by the persons who is required to deduct TDS (Tax deducted at
source) under GST. |
|
10-01-22 |
Dec-21 |
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. |
|
11-01-22 |
Dec-21 |
"1. GST Filing
of returns by registered person with aggregate turnover exceeding INR 5
Crores during preceeding year. |
|
13-01-22 |
Oct-Dec-21 |
Quarterly return for
registered person with turnover less than INR 5 Crores during preceding year
and who has opted for quarterly filing of return under QRMP. |
|
13-01-22 |
GSTR-6 |
Dec-21 |
Due Date for filing
return by Input Service Distributors. |
14-01-22 |
TDS Certificate |
Dec-21 |
Due date for issue
of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in
the month of October 2021. |
15-01-22 |
Audit Report u/s 44AB |
2020-21 |
Due date for filing
of audit report under section 44AB for the assessment year 2021-22 in the
case of a corporate-assessee or non-corporate assessee (who was required to
submit his/its return of income on October 31, 2021). |
15-01-22 |
TCS Statement |
Oct-Dec-21 |
Quarterly statement
of TCS deposited for the quarter ending December, 2021. |
15-01-22 |
Providend Fund / ESI |
Dec-21 |
Due Date for payment
of Provident fund and ESI contribution for the previous month. |
15-01-22 |
Form 24G |
Dec-21 |
Due date of
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. |
15-01-22 |
Form 15CC |
Oct-Dec-21 |
Quarterly statement
in respect of foreign remittances (to be furnished by authorized dealers) in
Form No. 15CC for quarter ending December, 2021. |
15-01-22 |
Form 15G/15H |
Oct-Dec-21 |
A self-declaration
form for seeking non-deduction of TDS on specific income as annual
income of the tax assessee is less than the exemption limit. Upload
declarations received from recipients in Form No. 15G/15H during the quarter
ending December, 2021. |
18-01-22 |
GST CMP-08 |
Oct-Dec-21 |
Due date of filing
of GST CMP-08 for dealers opted for composition scheme. |
20-01-22 |
Dec-21 |
1. GST Filing of
returns by registered person with aggregate turnover exceeding INR 5 Crores
during preceeding year. |
|
20-01-22 |
Dec-21 |
GSTR-5 to be filed
by Non-Resident Taxable Person for the previous month. |
|
20-01-22 |
Dec-21 |
GSTR-5A to be filed
by OIDAR Service Providers for the previous month. |
|
22-01-22 and 24-01-22 |
Oct-Dec-21 |
Due Date for filling
GSTR - 3B return for the quarter of October to December, 2021 for the
taxpayer with Aggregate turnover upto INR 5 crores during previous year and
who has opted for Quarterly filing of return under QRMP. |
|
25-01-22 |
GST ITC-04 |
Oct-Dec-21 |
GST ITC-04 is to be
filed to provide details of goods sent to Job Worker or received back. |
30-01-22 |
TCS Certificate |
Oct-Dec-21 |
Quarterly TCS
certificate in respect of quarter ending December 31, 2021. |
30-01-22 |
TDS Challan cum
Statement |
Dec-21 |
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 December,
2021. |
31-01-22 |
TDS Statement |
Oct-Dec-21 |
Quarterly statement
of TDS deposited for the quarter ending December 31, 2021. |
31-01-22 |
Quarterly return of
Non Deduction of TDS |
Oct-Dec-21 |
Quarterly return of
non-deduction at source by a banking company from interest on time deposit in
respect of the quarter ending December 31, 2021. |
31-01-22 |
Audit Report u/s 44AB in respect of assessee having an International
or specified domestic transaction |
2020-21 |
Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E. |
Sunday 2 January 2022
Statutory Compliance Calendar January, 2022
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