Statutory Compliance Calendar February, 2022

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Feb-22	TDS/TCS Liability Deposit	Jan-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Feb-22	GSTR-7- TDS return under GST	Jan-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
10-Feb-22	GSTR-8- TCS return under GST	Jan-22	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-Feb-22	GSTR-1	Jan-22	"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP".
13-Feb-22	GSTR-1-Invoice Furnishing Facility (IFF)	Jan-22	Invoice Furnishing Facility for uploading B2B Invoices 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-Feb-22	GSTR -6	Jan-22	Due Date for filing return by Input Service Distributors.
14-Feb-22	TDS Certificate	Jan-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of January, 2022.
15-Feb-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.
15-Feb-22	Provident Fund / ESI	Jan-21	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Feb-22	Form 24G	Jan-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2022 has been paid without the production of a challan.
15-Feb-22	TDS Certificate	Oct-Dec-21	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.
15-Feb-22	TDS Challan cum Statement	Jan-22	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.
15-Feb-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.
15-Feb-22	AOC-4	2020-21	AOC-4 is filed within 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.
20-Feb-22	GSTR - 3B	Jan-22	"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP."
20-Feb-22	GSTR -5	Jan-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Feb-22	GSTR -5A	Jan-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
25-Feb-22	GSTR - 3B-Tax Liability Payment	Jan-22	Due Date for payment of Tax Liability for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
28-Feb-22	MGT-7	2020-21	MGT-7 is filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company.