Statutory Compliance Calendar May, 2022

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-May-22	TDS / TCS liability deposit	Apr-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
11-May-22	GSTR -7 TDS return under GST	Apr-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
11-May-22	GSTR- 8 TCS return under GST	Apr-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-May-22	GSTR -1	Apr-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-May-22	GSTR-1-Invoice Furnishing Facility (IFF)	Apr-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-May-22	GSTR -6	Apr-22	Due Date for filing return by Input Service Distributors.
15-May-22	TDS Certificate	Apr-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2022.
15-May-22	Form 3BB	Apr-22	​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April 2022.
15-May-22	Provident fund / ESI	Apr-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-May-22	Form 24G	Apr-22	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2022 has been paid without the production of a challan.
15-May-22	TCS Statement	Jan - Mar 2022	​Quarterly statement of TCS deposited for the quarter ending March 31, 2022.
20-May-22	GSTR-5A	Apr-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
20-May-22	GSTR - 3B	Apr-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.
25-May-22	GSTR - 3B -Tax Liability Payment	Apr-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-May-22	TDS Challan cum statement	Apr-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.
30-May-22	TCS Certificate	Jan - Mar 2022	Due date of issuance of TCS certificates for the 4th Quarter of the Financial Year 2021-22.
30-May-22	Form 11	2021 - 22	Form 11 is an Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year.
30-May-22	PAS-6	Oct - Mar 2022	Form PAS-6 is a half-yearly ‘Reconciliation of Share Capital Audit Report’ form. It needs to be submitted by the unlisted public companies to the Registrar of Companies (ROC).
30-May-22	FC-4	2021 - 22	FC-4 is an annual return of foreign companies.
31-May-22	TDS Statement	Jan - Mar 2022	​Quarterly statement of TDS deposited for the quarter ending March 31, 2022.
31-May-22	Form 61A	2021 - 22	Due date for furnishing of statement of Specified financial transaction as per Section 285BA(1).
31-May-22	Form 61B	Calendar Year 2021	Due date for e-filing of annual statement of reportable accounts by reporting financial institution.
31-May-22	Allotment of PAN	Any Eligible Person	"1. Due date for filing ​Application for allotment of PAN of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2021-22 and has not been allotted any PAN.   ​2. Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who has not allotted any PAN".

Statutory Compliance Calendar April, 2022

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Apr-22	Form 24G of Income tax	Mar-22	​Due date for deposit of Tax deducted by an office of the government for the month of March, 2022. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.
10-Apr-22	GSTR -7 TDS return under GST	Mar-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-Apr-22	GSTR- 8 TCS return under GST	Mar-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-Apr-22	GSTR -1	Mar-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-Apr-22	GSTR -1 QRMP	Jan - Mar 2022	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-Apr-22	GSTR -6	Mar-22	Due Date for filing return by Input Service Distributors.
14-Apr-22	TDS Certificate	Mar-22	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of Feb 2022.
15-Apr-22	Provident fund / ESI	Mar-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Apr-22	Form 15CC	Jan - Mar 2022	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022.
15-Apr-22	Form 3BB	Mar-22	​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 March, 2022.
18-Apr-22	GST CMP - 08	Jan - Mar 2022	Due date of filing of GST CMP-08 for dealers who opted for composition scheme.
20-Apr-22	GSTR - 3B	Mar-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-Apr-22	GSTR--5	Mar-22	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Apr-22	GSTR--5A	Mar-22	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
20-Apr-22	GSTR -3B QRMP	Jan - Mar 2022	Due Date for filling GSTR - 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
25-Apr-22	GST ITC -04	Jan - Mar 2022	GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
30-Apr-22	TDS Challan cum statement	Mar-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 March, 2022.
30-Apr-22	Quarterly return of Non-deduction of TDS	Jan - Mar 2022	Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022.
30-Apr-22	TDS/TCS liability deposit	Mar-22	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
30-Apr-22	TDS liability deposit	Jan - Mar 2022	Due date for deposit of TDS for the period January 2022 to March 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
30-Apr-22	Form 15G/15H	Jan - Mar 2022	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 March 2022.
30-Apr-22	Equalisation Levy Deposit	Mar-22	Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
30-Apr-22	Form  No. 61	Mar-22	​Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022