Statutory and Tax Compliance Calendar for August 2022

S. No.StatuePurposeCompliance PeriodDue DateCompliance Details
1Income TaxTDS / TCS liability deposit Jul-227-Aug-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.
2GSTGSTR -7 TDS return under GSTJul-2210-Aug-22GSTR-7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
3GSTGSTR- 8 TCS return under GSTJul-2210-Aug-22GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4GSTGSTR -1Jul-2211-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”.
5GSTGSTR-1-Invoice Furnishing Facility (IFF)Jul-2213-Aug-22IFF 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.
6GSTGSTR -6Jul-2213-Aug-22Due Date for filing return by Input Service Distributors.
7Income TaxTDS CertificateJul-2214-Aug-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022.
8Income TaxForm 24GJul-2215-Aug-22Due 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.
9Labour LawProvident fund / ESIJul-2215-Aug-22Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxForm 3BBJul-2215-Aug-22D​ue 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.
11Income TaxTDS CertificateJul-2215-Aug-22​Quarterly TDS certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022.
12GSTGSTR – 3BJul-2220-Aug-221. 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.
13GSTGSTR -5Jul-2220-Aug-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14GSTGSTR-5AJul-2220-Aug-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15GSTPayment of GSTJul-2225-Aug-22Due 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.
16Income TaxTDS Challan cum StatementJul-2230-Aug-22Due 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).