Wednesday 2 February 2022

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.