Statutory and Tax Compliance Calendar for August 2022
| S. No. | Statue | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | Income Tax | TDS / TCS liability deposit | Jul-22 | 7-Aug-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 | Jul-22 | 10-Aug-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 | Jul-22 | 10-Aug-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 | Jul-22 | 11-Aug-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) | Jul-22 | 13-Aug-22 | IFF contains details of B2B Supply 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 | Jul-22 | 13-Aug-22 | Due Date for filing return by Input Service Distributors. |
| 7 | Income Tax | TDS Certificate | Jul-22 | 14-Aug-22 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022. |
| 8 | Income Tax | Form 24G | Jul-22 | 15-Aug-22 | Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of July 2022 has been paid without the production of a challan. |
| 9 | Labour Law | Provident fund / ESI | Jul-22 | 15-Aug-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 10 | Income Tax | Form 3BB | Jul-22 | 15-Aug-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 July 2022. |
| 11 | Income Tax | TDS Certificate | Jul-22 | 15-Aug-22 | Quarterly TDS certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022. |
| 12 | GST | GSTR – 3B | Jul-22 | 20-Aug-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 then INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP. |
| 13 | GST | GSTR -5 | Jul-22 | 20-Aug-22 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR-5A | Jul-22 | 20-Aug-22 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | Payment of GST | Jul-22 | 25-Aug-22 | Due Date of payment of GST 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 | Income Tax | TDS Challan cum Statement | Jul-22 | 30-Aug-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 July 2022. |
*Note 1: Not 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: Not 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).