Statutory and Tax Compliance Calendar for September 2022
S. No. | Statue | Purpose | Compliance Period | Due Date | Compliance Details |
1 | Income Tax | TDS / TCS liability deposit | Aug-22 | 7-Sep-22 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month. |
2 | GST | GSTR -7 TDS return under GST | Aug-22 | 10-Sep-22 | GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST. |
3 | GST | GSTR- 8 TCS return under GST | Aug-22 | 10-Sep-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. |
4 | GST | GSTR -1 | Aug-22 | 11-Sep-22 | “1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”. |
5 | GST | GSTR-1-Invoice Furnishing Facility (IFF) | Aug-22 | 13-Sep-22 | GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. |
6 | GST | GSTR -6 | Aug-22 | 13-Sep-22 | Due Date for filing return by Input Service Distributors. |
7 | Income Tax | TDS Certificate | Aug-22 | 14-Sep-22 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of July 2022. |
8 | Income Tax | Form 24G | Aug-22 | 15-Sep-22 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of August 2022 has been paid without the production of a challan. |
9 | Labour Law | Provident fund / ESI | Aug-22 | 15-Sep-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
10 | Income Tax | Form 3BB | Aug-22 | 15-Sep-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 August 2022. |
11 | Income Tax | Advance Tax | FY 2022-23 | 15-Sep-22 | The second installment of advance tax for the assessment year 2023-24. |
12 | GST | GSTR – 3B | Aug-22 | 20-Sep-22 | 1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, not opted for monthly filing of return under QRMP. |
13 | GST | GSTR -5 | Aug-22 | 20-Sep-22 | GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month. |
14 | GST | GSTR-5A | Aug-22 | 20-Sep-22 | GSTR-5A is to be filed by OIDAR Service Providers for the previous month. |
15 | GST | Payment of GST | Aug-22 | 25-Sep-22 | Due Date of payment of GST liability (after the setting of ITC) for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
16 | Company Law | AOC-4 (OPC) | FY 2021-22 | 27-Sep-22 | In the case of OPC, Annual Accounts are required to be filed within 180 days from the close of the Financial year. |
17 | Company Law | DIR-3 | FY 2021-22 | 30-Sep-22 | Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is ‘Approved’, would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year. |
18 | Income Tax | TDS Challan cum Statement | Aug-22 | 30-Sep-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 August 2022. |
19 | Income Tax | Income Tax Return(Audit Report) | FY 2021-22 | 30-Sep-22 | Due date for filing of audit report under section 44AB for the Assessment year 2022-23 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2022). |
20 | Company Law | Annual General Meeting | FY 2021-22 | 30-Sep-22 | Annual General Meeting is required to be held within 6 months from the close of the Financial year. |
*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and Nicobar Islands, Lakshadweep).
**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).