Statutory and Tax Compliance Calendar for December 2022

S. No.	Statue	Purpose	Compliance Period	Due Date	Compliance Details
1	Income Tax	TDS/TCS Liability Deposit	Nov-22	7-Dec-22	Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month.
2	GST	GSTR-7- TDS return under GST	Nov-22	10-Dec-22	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	GST	GSTR-8- TCS return under GST	Nov-22	10-Dec-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	Nov-22	11-Dec-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	IFF (Invoice Furnishing Facility)	Nov-22	13-Dec-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	Nov-22	13-Dec-22	Due Date for filing return by Input Service Distributors.
7	Income Tax	Form 24G	Nov-22	15-Dec-22	Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of November 2022 has been paid without the production of a challan
8	Income Tax	Advance Tax	Nov-22	15-Dec-22	The third installment of advance tax for the assessment year 2023-24.
9	Income Tax	TDS Certificate	Nov-22	15-Dec-22	Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, and 194M in the month of October 2022.
10	Income Tax	TDS Certificate	Nov-22	15-Dec-22	Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October 2022. Note: Applicable in case of a specified person as mentioned under section 194S.
11	Income Tax	Form 3BB	Nov-22	15-Dec-22	Due date for the 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 November 2022.
12	Labour Law	Provident Fund / ESI	Nov-22	15-Dec-22	Due Date for payment of Provident fund and ESI contribution for the previous month.
13	GST	GSTR – 3B	Nov-22	20-Dec-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 returns under QRMP.
14	GST	GSTR -5	Nov-22	20-Dec-22	GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
15	GST	GSTR -5A	Nov-22	20-Dec-22	GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
16	GST	PMT-06 (Payment of Tax)	Nov-22	25-Dec-22	Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return.
17	Income Tax	TDS Challan cum Statement	Nov-22	30-Dec-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of November 2022.
18	Income Tax	Form No. 3CEAD	FY 2021-22	30-Dec-22	Furnishing of the report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021, to December 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 a resident of a country with which India does not have an agreement for the exchange of the report, etc.
19	Income Tax	TDS Challan cum Statement	Nov-22	30-Dec-22	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November 2022. Note: Applicable in the case of the specified person as mentioned under section 194S.
20	Company Law	Board Meeting	FY 2022-23	31-Dec-22	Quarter 3rd Board meeting for all companies on or before 31st December 2022.
21	GST	GSTR-9	2021-22	31-Dec-22	GSTR-9 is the annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during the preceding year.
22	GST	GSTR-9C	2021-22	31-Dec-22	GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year.
23	Income Tax	ITR	FY 2021-22	31-Dec-22	Filing of belated/revised return of income for the assessment year 2022-23 for all assessees (provided assessment has not been completed before December 31, 2022).

*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).
**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B 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).