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Compliance Calendar For October-2022 [Notification No. 111/2022/F. No. 370142/32/2022-TPL]

Compliance Calander for the month of October contains the compliance requirements under Income Tax Act, 1961, Goods & Service Tax (GST) Act, 2017, Companie Act 2013, Foreign Exchange Management Act, 2017, Companies Act 2013, Employees’ State Insurance Act, 1948, The Employees’ Provident Funds Scheme, 1952.  The Compliance requirement includes Payment of TDS, Issuance of Form 16 & Form 16A, Filing of GST Return in Form GSTR3B, GSTR1, Filing of FLA Return, DIN KYC of Directors, Monthly Payment of EPF & ESIC, Income Tax Return.

Income Tax Compliance Calendar October-2022

DatesFormCompliances
07 October 2022TDS Challan PaymentDue date for deposit of TDS for the period July 2022 to September 2022 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
15 October 2022TDS CertificateDue date for issue of TDS Certificate for tax deducted under Section 194IA, 194IB & 194M in the month of August, 2022
15 October 2022Form 24GDue date for an office of the Government where TDS/TCS for the month of September 2022 has been paid without the production of a challan
15 October 2022Form 3BBDue date for furnishing statement by stock exchange towards modified client codes for September-2022
15 October 2022 TCS DepositQuarterly statement of TCS deposited for the quarter ending September 30, 2022
15 October 2022Form No. 15G/15HUpload declarations received from recipients during the quarter ending September, 2022
07 October 2022Tax Audit ReportDue date for Filing Income Tax Returns Audit Reports under Section 44AB. (For the corporate-assessee or non-corporate assessee who is required to submit his/its return of income on October 31, 2022). Date Extended
07 October 2022Tax Audit ReportAudit Report case of the assessee who has not entered any international or specified domestic transactions. Date Extended
30 October 2022TCS CertificateQuarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022
30 October 2022TDS Challan PaymentDue date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194I & 194M for the month of July, 2022
31 October 2022Form no. 3CEAB​Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2021-22
31 October 2022TDS ReturnQuarterly statement of TDS deposited for the quarter ending September, 2022
31 October 2022Annual audited accounts​Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)
31 October 2022TDS PaymentQuarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2022
31 October 2022Form No. 60​Copies of declaration received in Form No. 60 during April 1, 2022, to September 30, 2022 to the concerned Director/Joint Director
31 October 2022Income Tax ReturnDue date for filing of return of income for the assessment year 2022-23 if the assessee (not having any international or specified domestic transaction) is (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 applies
31 October 2022Tax Audit ReportAudit report under section 44AB for the assessment year 2022-23 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under Section 92E
31 October 2022Form 3CEBReport to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
31 October 2022Required Statements​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2021).
31 October 2022Form 9AApplication in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2022).
31 October 2022Form IIIntimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2022
31 October 2022Form 10BBB​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2022
31 October 2022Copy of audit of accountsSubmit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
31 October 2022Form no. 10Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or sectiom 11(1) (if the assessee is required to submit return of income on October 31, 2022).
31 October 2022Form no. 67​Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2021-22 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is October 31, 2022).
31 October 2022Form No. 3CEJDue date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2022).
   

PF/ESI Compliance Calendar October-2022

DatesFormCompliances
15 October 2022ECR ChallanE-payment of Provident Fund
15 October 2022ESI ChallanESI payment

GST Compiance Calendar October-2022

DatesFormCompliances
01 October 2022E-InvoiceApplicability of e-invoicing for businesses with an annual turnover of more than ₹10 crore in any previous F.Y. between 2017-18 to 2021-22.
10 October 2022GSTR-8GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS
11 October 2022GSTR-1Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13 October 2022GSTR-1GST return for the taxpayers who opted for QRMP scheme
13 October 2022GSTR-6Input Service Distributors
20 October 2022GSTR-3BThe due date for GSTR-3B having an Annual Turnover of more than 5 Crores
20 October 2022GSTR-5 & 5ANon-Resident Taxpayers and ODIAR services provider
22 October 2022GSTR-3BThe due date for GSTR-3B who have opted for QRMP scheme and registered in X states
24 October 2022GSTR-3BThe due date for GSTR-3B who have opted for QRMP scheme and registered in Y states
25 October 2022PMT-06Monthly payment of GST Challan who opted for QRMP scheme

Company Law Compliance Calendar October-2022

DatesFormCompliances
14 October 2022ADT-1Every company to be filed in less than 15 days from the conclusion of AGM. 
15 October 2022DIR-3Director KYC submission for DIN holders as of 31 March 2022.
30 October 2022MGT-14Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution)
29 October 2022AOC-4To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.
29 October 2022MGT-15MGT-15 by listed entities (if AGM was held on 30.09.2022)
30 October 2022NDH-3Nidhi Cos; for half year April– September, 22
 30 October 2022FORM-MSMEAll specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises.
30 October 2022FORM-8The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet.

Disclaimer: All information expressed herein are compiled by Taxmaazra team. The above information is solely to provide knowledge. We are hereby not liable for any loss or inconvenience caused because of reliance on such information. We accept no legal accountability or any other liability by or on behalf of any errors or omissions on this content.

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