1 / 8

Due Date Compliance Calendar July 2022

"Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A,"<br>TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Lawu00a0, Goods and Service Tax etc.<br>To know more visit https://taxguru.in/income-tax/compliance-calendar-october-2017.html

tax6
Download Presentation

Due Date Compliance Calendar July 2022

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. DUE DATE COMPLIANCE CALENDAR JULY 2022 AUTHOR :FCAMKGUPTA https://taxguru.in/income-tax/compliance-calendar-october-2017.html Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, Due dates for payment of TDS/TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF/ESIC and Due date for PF Return filling (including pension & Insurance scheme forms). Due Date Compliance Calendar for the Month of July 2022 (As updated on 02nd July 2022) A. Due dates for Compliances under GST GSTR-3B – Monthly GST Return

  2. Turnover in the previous financial year For Taxpayer with Annual Turnover More than Rs 5 crore Return for the Month Extended Due Date & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. JUNE -2022 20-JULY For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II JUNE Quarter 22- JULY JUNE Quarter 24- JULY From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month. GSTR-1 Turnover ABOVE INR. 5.00 Crore Return for Month / Quarter Extended Due Date & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. JUNE -2022 11-JULY GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP JUNE -2022 13-JULY

  3. 31-07-2022- CMP-08 (Apr-Jun, 2022) – The Due Date for filing Form CMP-084 for Composition Dealers 28-07-2022- The Due Date for Filing Return of GSTR-4 for Composition Dealers for FY 2021-22. 20-07-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for JUNE month 20-07-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for JUNE month 13-07-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for JUNE month. 10-07-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for JUNE month 10-07-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for JUNE month. RFD-10 – 18 Months after the end of quarter for which refund is to be claimed. B. Due dates for Compliance under Income tax 31-07-2022 – The Due Date for filing Return of income for the assessment year 2022-23 for all assessees other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply or (d) an assessee who is required to furnish a report under section 92E. 31-07-2022-The Due Date for Filing Return of Tax Deducted at Source (TDS) for the Quarter Ending June 2022. 07-07-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of JUNE. 15-07-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o MAY 15-07-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o MAY 15-07-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o MAY 30-07-2022-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of MAY 01-07-2022- TDS on transfer of Virtual Digital Assets (VDA) u/s 194 S and perquisites u/s 194 R. 15-07-2022- The Due Date for Filing Return of Tax Collected at Source (TCS) for the Quarter Ending June 2022. ?30-07-2022 – Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022

  4. C. Due dates Compliances under ESI, PF Acts 15-07-2022- ESIC Payment for m/o JUNE 2021 15-07-2022-PF Payment for m/o JUNE 2021 D. Due dates Compliances under Companies Act 15-07-2022- Due Date for Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year Due Date Compliance Calendar for the Month of June 2022 (As updated on 01st June 2022) A. Due dates for Compliances under GST > GSTR-3B – Monthly GST Return Turnover in the previous financial year Return for the Month Extended Due Date For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. MAY -2022 20-JUNE From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month. GSTR-1

  5. Turnover Return for Month / Quarter Extended Due Date ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. IFF – Optional for Taxpayers who have opted for QRMP MAY -2022 11-JUNE MAY -2022 13-JUNE > 25-06-2022- PMT06 – QRMP scheme taxpayers (filed for 1 and 2 month of every quarter) for MAY month > 20-06-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for MAY month > 20-06-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for MAY month > 13-06-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for MAY month. > 10-06-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for MAY month > 10-06-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for MAY month. > RFD-10 – 18 Months after the end of quarter for which refund is to be claimed. B. Due dates for Compliance under Income tax > 07-06-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of MAY. > 14-06-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o APRIL > 14-06-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o APRIL > 14-06-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o APRIL

  6. > 15-06-2022- Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2022 > 15-06-2022- Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22 > 15-06-2022- First instalment of advance tax for the assessment year 2023-24 > 30-06-2022-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of MAY C. Due dates Compliances under ESI, PF Acts > 15-06-2022- ESIC Payment for m/o MAY 2021 > 15-06-2022- PF Payment for m/o MAY 2021 D. Due dates Compliances under Companies Act > 30-06-2022- Due Date for Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year E. Due dates Compliances under DGFT > 30-06-2022- an IEC holder has to update its IEC electronically every year from April to June. If there is no change in the IEC particulars, then also updation and confirmation are required from the IEC holder. For the FY 2022-23, 30th June is the last date to update or modify your IEC particulars. Due Date Compliance Calendar for the Month of May 2022- Month of deadly compliances (As updated on 07th May 2022) A. Due dates for Compliances under GST > GSTR-3B – Monthly GST Return Turnover in the previous financial year For Taxpayer with Annual Turnover More than Rs 5 crore Return for the Month Extended Due Date & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. APRIL -2022 20-MAY From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month. GSTR-1 Turnover Return for Month / Quarter Extended Due Date

  7. ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. IFF – Optional for Taxpayers who have opted for QRMP APRIL -2022 11-MAY APRIL -2022 13-MAY > 25-05-2022- PMT06 – QRMP scheme taxpayers (filed for 1 and 2 month of every quarter) for APRIL month > 20-05-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for APRIL month > 20-05-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for APRIL month > 13-05-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for APRIL month. > 10-05-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for APRIL month > 10-05-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for APRIL month. > RFD-10 – 18 Months after the end of quarter for which refund is to be claimed B. Due dates for Compliance under Income tax > 07-05-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of APRIL.

  8. > 15-05-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o MARCH > 15-05-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o MARCH > 15-05-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o MARCH > 15-05-2022- Quarterly Return/ Statement for TCS deposited for the quarter Ending 31st March 2022 > 30-05-2022-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of APRIL > 31-05-2022- Quarterly Return/ Statement for TDS deposited for the quarter Ending 31st March 2022 C. Due dates Compliances under ESI, PF Acts > 15-05-2022- ESIC Payment for m/o APRIL 2021 > 15-05-2022- PF Payment for m/o APRIL 2021 D. Due dates Compliances under Companies Act > 30-05-2022- Due Date for Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year (Author can be reached at fcamkguptaldh@gmail.com) (Republished with amendments)

More Related