Event Calendar

2022

NOVEMBER

DATE	Act	Applicable form	Description
30/11/2022	Companies Act	NFRA-2	Annual return filed by Statutory Auditor with the National Financial Reporting Authority (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits
30/11/2022	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in October.
30/11/2022	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.
30/11/2022	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for October.
30/11/2022	Income Tax	ITR 1 to 7	Filing of Income Tax Return where Transfer Pricing applicable.
30/11/2022	Income Tax	Form 67	Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is 30 November)
30/11/2022	Income Tax	–	Claim input tax credit (ITC) for 21-22 in GSTR-3B .Issue  Credit /Debit notes for 21-22
30/11/2022	Income Tax	Form9A	Application for exercising option under explanation to section 11(1) to apply income of previous year in the next year or in future ( if due date of ITR is november 30)
30/11/2022	Income Tax	Form26Q	TDS Statements Non- salary payments to residents for september quarter.
29/11/2022	Companies Ac	PAS-6	Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
29/11/2022	Companies Ac	Form MGT 7A	Annual Return by OPCs and Small Companies.
29/11/2022	Companies Ac	Form MGT 7 along with MGT- 8 (if applicable)	Annual Return by other companies
28/11/2022	Goods and Services Tax	GSTR-11	Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them
25/11/2022	Goods and Services Tax	PMT-06	Deposit of GST under QRMP scheme of October .
25/11/2022	Income Tax	10A	Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc in some cases. (date extended from 31.3.22)
20/11/2022	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for October by Monthly filers. (other than QRMP).
15/11/2022	ESI	ESI Challan	ESI payment for October.
15/11/2022	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for October.
15/11/2022	Income Tax	Form 24G	Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
15/11/2022	Income Tax	Form 16A	Issue of TDS certificates for Q2 of FY 2022-23 to Non-residents.
14/11/2022	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in September.
14/11/2022	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted under Sec.194IB for the month of September.
14/11/2022	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September.
14/11/2022	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.
13/11/2022	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13/11/2022	Goods and Services Tax	GSTR-5 & 5A	Monthly Return by Non-resident taxable person for October.
13/11/2022	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for October.
12/11/2022	ESI	Form 5	Half yearly ESI Return for April to September.
11/11/2022	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for October.
10/11/2022	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for October.
10/11/2022	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for October.
09/11/2022	–	MEP-Form	Monthly Return of External Commercial Borrowings for October.
07/11/2022	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07/11/2022	FEMA	ECB-2	Monthly Return of External Commercial Borrowings for October.
07/11/2022	Income Tax	ITR 1 to 5 & 7	Filing of Income Tax returns where Audit is applicable.
07/11/2022	Income Tax	ITR 6	Filing of Income Tax returns by ALL Cos.
07/11/2022	Income Tax	10-IC	Online application by Domestic Company to avail concessional Rate of tax of 22% u/s 115BAA, for the first time.
07/11/2022	Income Tax	Form 67	Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if original due date of ITR is October 31).
01/11/2022	Goods and Services Tax	Form GSTR-1	4 digit HSN mandatory in Table 12 of GSTR-1 for turnover upto 5 cr in 2021-22. For others, 6 digits applicable already.

 

2022

OCTOBER

DATE	Act	Applicable form	Description
01/10/2022	Goods and Services Tax	–	E-invoicing applicable to taxpayers having turnover from 10-20 cr in any year from 17-18 onwards.
07/10/2022	Income Tax	Form 3CD, 3CA/3CB	Obtaining Tax Audit Report, MAT Audit Report etc.(Extended from 30 September)
07/10/2022	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07/10/2022	FEMA	ECB-2	Monthly Return of External Commercial Borrowings for September.
10/10/2022	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for September.
10/10/2022	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for September.
11/10/2022	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for September.
13/10/2022	Goods and Services Tax	GSTR-1	Quarterly Return of Outward Supplies for Jul-Sep (QRMP)
13/10/2022	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for September.
13/10/2022	Goods and Services Tax	GSTR-5 & 5A	Monthly Return by Non-resident taxable person for September. (Date preponed wef 1.10.22)
14/10/2022	Companies Act	Form ADT-1	Notice for the appointment of Auditor (within 15 days of AGM)
15/10/2022	ESI	ESI Challan	ESI payment for September.
15/10/2022	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for September.
15/10/2022	Income Tax	Form 24G	Details of Deposit of TDS/TCS by book entry by an office of the Government for September.
15/10/2022	Income Tax	Form 27EQ	TCS Statement for Sep Quarter.
15/10/2022	Income Tax	Form No.15CC	Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
15/10/2022	Income Tax	Form No.15G/H	E-filing of form 15G/H for Sep Quarter.
15/10/2022	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
15/10/2022	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted u/s 194IB in August.
15/10/2022	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual /HUF in august
15/10/2022	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted on virtual digital assets in august
15/10/2022	Companies Act	DIR-3/KYC	KYC of all directors (individuals) who hold DIN on 31st march , 2022 (Extended from 30september)
18/10/2022	Goods and Services Tax	CMP-08	Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
21/10/2022	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP)
22/10/2022	Goods and Services Tax	GSTR-3B	Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24/10/2022	Goods and Services Tax	GSTR-3B	Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25/10/2022	Goods and Services Tax	ITC-04	For turnover above 5cr, file Details of goods/capital goods sent to & from job worker from Apr-Sep. For turnover upto Rs 5 cr file annually by 25 April.
25/10/2022	Income Tax	Form 61-A	Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for September quarter.
28/10/2022	Goods and Service Tax	GSTR-11	Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them in September .
29/10/2022	Companies Act	Form AOC-4/AOC-4 XBRL	To be filed in 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.
30/10/2022	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
30/10/2022	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for September
30/10/2022	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for September.
30/10/2022	Income Tax	Form 27D	Issue of TCS certificate by All Collectors for September quarter.
30/10/2022	LLP Act	Form 8	Statement of Accounts and Solvency for 2021-22 to be filed by every LLP.
31/10/2022	Income Tax	Form 10	Statement to be furnished to accumulate income for future application u/s 10(21) or 11(1) (if due date of ITR is October 31).
31/10/2022	Income Tax	Form 3CEB	Filing of Report u/s 92E for international transactions and specified domestic transactions.
31/10/2022	Income Tax	26QAA	Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.
31/10/2022	Income Tax	Form 24Q, 26Q, 27Q	TDS Statements for September quarter.
31/10/2022	Income Tax	Form 61	E-filing of information of declarations in Form 60 received upto 30 Sep.
31/10/2022	Income Tax	–	Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).
31/10/2022	MSMED, 2006	MSME Form I	Specified companies ( receiving supplies from micro and small whose outstanding dues exceed 45 days ) to file details of all outstanding dues to micro or small enterprises suppliers for april to sep
31/10/2022	income tax	Form 24Q, 27Q	TDS Statements non -salary payments to non-residents & salary for september quarter.

 

2022

SEPTEMBER

DATE	Act	Applicable form	Description
30/09/2022	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in August.
30/09/2022	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for August.
30/09/2022	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S in August.
30/09/2022	Income Tax	10AB	Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc. (due on or before 29 September, 2022).
30/09/2022	Companies Act	FC-3	Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office)
30/09/2022	Companies Act	MGT-8	Certification on a company’s annual return by a practising company secretary in case of listed company , company having paid up share capital of 10crores rupees or more or turnover of 50 crore rupees or more
30/09/2022	Companies Act	–	Transfer of unspent CSR companies whose CSR expenditure is unspent as on 31st March and such amount is not marked for any ongoing project
30/09/2022	ICAI ACT	–	Extended due date for updating UDINs at the e-filing portal for AY 2021-22
30/09/2022	Companies Act	–	Quarter 2- Board meeting of all companies
30/09/2022	Companies Act	–	Annual General Meeting of all companies
30/09/2022	Companies Act	MR-3	Secretarial audit report applicable in case of (i) Listed Companies (ii) Every public company having paid-up share capital of 50crores rupees or more or (iii) Every public company having a turnover of 25 crores rupees or more or every company having outstanding loans or borrowing
28/09/2022	Goods and Services Tax	GSTR-11	Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them in August .
25/09/2022	Goods and Services Tax	PMT-06	Deposit of GST under QRMP scheme for August .
20/09/2022	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax by Monthly filers. (other than QRMP) for August.
20/09/2022	Goods and Services Tax	GSTR-5 & 5A	Monthly Return by Non-resident taxable person for August.
15/09/2022	Income Tax	Challan No.280	Deposit of Second Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).
15/09/2022	ESI	ESI Challan	ESI payment for August.
15/09/2022	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for August.
15/09/2022	Income Tax	Form 24G	Details of Deposit of TDS/TCS by book entry by an office of the Government for August.
14/09/2022	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in July.
14/09/2022	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in July.
14/09/2022	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in July.
13/09/2022	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for August .
13/09/2022	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for August.
11/09/2022	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for August.
10/09/2022	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for August.
10/09/2022	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for August.
07/09/2022	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of August. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07/09/2022	FEMA	ECB-2	Monthly Return by Non-resident taxable person for August.