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
Dates | Form | Compliances |
07 October 2022 | TDS Challan Payment | Due 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 2022 | TDS Certificate | Due date for issue of TDS Certificate for tax deducted under Section 194IA, 194IB & 194M in the month of August, 2022 |
15 October 2022 | Form 24G | Due 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 2022 | Form 3BB | Due date for furnishing statement by stock exchange towards modified client codes for September-2022 |
15 October 2022 | TCS Deposit | Quarterly statement of TCS deposited for the quarter ending September 30, 2022 |
15 October 2022 | Form No. 15G/15H | Upload declarations received from recipients during the quarter ending September, 2022 |
07 October 2022 | Tax Audit Report | Due 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 2022 | Tax Audit Report | Audit Report case of the assessee who has not entered any international or specified domestic transactions. Date Extended |
30 October 2022 | TCS Certificate | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022 |
30 October 2022 | TDS Challan Payment | Due 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 2022 | Form no. 3CEAB | Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2021-22 |
31 October 2022 | TDS Return | Quarterly statement of TDS deposited for the quarter ending September, 2022 |
31 October 2022 | Annual audited accounts | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) |
31 October 2022 | TDS Payment | Quarterly 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 2022 | Form 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 2022 | Income Tax Return | Due 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 2022 | Tax Audit Report | Audit 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 2022 | Form 3CEB | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. |
31 October 2022 | Required 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 2022 | Form 9A | Application 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 2022 | Form II | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2022 |
31 October 2022 | Form 10BBB | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2022 |
31 October 2022 | Copy of audit of accounts | Submit 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 2022 | Form no. 10 | Statement 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 2022 | Form 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 2022 | Form No. 3CEJ | Due 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
Dates | Form | Compliances |
15 October 2022 | ECR Challan | E-payment of Provident Fund |
15 October 2022 | ESI Challan | ESI payment |
GST Compiance Calendar October-2022
Dates | Form | Compliances |
01 October 2022 | E-Invoice | Applicability 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 2022 | GSTR-8 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS |
11 October 2022 | GSTR-1 | Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
13 October 2022 | GSTR-1 | GST return for the taxpayers who opted for QRMP scheme |
13 October 2022 | GSTR-6 | Input Service Distributors |
20 October 2022 | GSTR-3B | The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
20 October 2022 | GSTR-5 & 5A | Non-Resident Taxpayers and ODIAR services provider |
22 October 2022 | GSTR-3B | The due date for GSTR-3B who have opted for QRMP scheme and registered in X states |
24 October 2022 | GSTR-3B | The due date for GSTR-3B who have opted for QRMP scheme and registered in Y states |
25 October 2022 | PMT-06 | Monthly payment of GST Challan who opted for QRMP scheme |
Company Law Compliance Calendar October-2022
Dates | Form | Compliances |
14 October 2022 | ADT-1 | Every company to be filed in less than 15 days from the conclusion of AGM. |
15 October 2022 | DIR-3 | Director KYC submission for DIN holders as of 31 March 2022. |
30 October 2022 | MGT-14 | Filing 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 2022 | AOC-4 | To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. |
29 October 2022 | MGT-15 | MGT-15 by listed entities (if AGM was held on 30.09.2022) |
30 October 2022 | NDH-3 | Nidhi Cos; for half year April– September, 22 |
30 October 2022 | FORM-MSME | All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. |
30 October 2022 | FORM-8 | The 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. |
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