Statutory Compliance Calendar March, 2022

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
2-Mar-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 January 2022.
7-Mar-22	TDS/TCS Liability Deposit	Feb-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Mar-22	GSTR-7- TDS return under GST	Feb-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-Mar-22	GSTR-8- TCS return under GST	Feb-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-Mar-22	GSTR-1	Feb-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 than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP"
13-Mar-22	GSTR -6	Feb-22	Due Date for filing return by Input Service Distributors.
13-Mar-22	GSTR-1-Invoice Furnishing Facility (IFF)	Feb-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.
15-Mar-22	Advance Tax	FY 2021-22	Due date for payment of fourth installment of advance tax for FY 2021-22.
15-Mar-22	Advance Tax	FY 2021-22	Due date for payment of whole amount of advance tax in respect of FY 2021-22 for assessee covered under presumptive scheme of section 44AD / 44ADA.
15-Mar-22	Income Tax Return	FY 2020-21	Due date for filing of return of income for the assessment year 2021-22 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 apply.
15-Mar-22	Providend Fund / ESI	Feb-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Mar-22	Form 24G	Feb-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February 2022, has been paid without the production of a challan.
15-Mar-22	Income Tax Return	2020-21	Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).
17-Mar-22	TDS Certificate	Feb-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of February 2021.
20-Mar-22	GSTR - 3B	Feb-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 the preceding year, opted for monthly filing of return under QRMP."
20-Mar-22	GSTR -5A	Feb-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
20-Mar-22	GSTR -5	Feb-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
25-Mar-22	GSTR - 3B-Tax Liability Payment	Feb-22	Due Date for Payment of Tax Liability for the taxpayer with Aggregate turnover up to INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.
30-Mar-22	TDS Challan cum Statement	Feb-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 February, 2022
31-Mar-22	Country- By- Country Report	2020-21	Country-By-Country Report in Form No. 3CEAD for the previous year 2020-21 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.   Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2020, to March 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for the exchange of the report, etc.
31-Mar-22	Belated / revised Income tax return	2020-21	Filing of belated/revised return of income for the assessment year 2021-22 for all assessee (provided assessment has not been completed before March 31, 2021).
31-Mar-22	Linking PAN with AADHAR	2020-21	“Due date for linking of Aadhaar number with PAN”