07-11-2022
Due date for deposit of Tax deducted/collected & Equalization levy for the month of October, 2022.
07-11-2022
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.
10-11-2022
Due date for filing GSTR-8 E-commerce operator for TCS collected for the month of October 2022.
10-11-2022
Due date to file GSTR-7 for Tax Deducted at Source (TDS) and deposited under GST for the month of October 2022.
11-11-2022
Due date to file GSTR 1 for the month October 2022 for the Taxpayer having turnover more than 5 crore or opted for monthly filing.
13-11-2022
Due date of GSTR-1 IFF Facility filing for the month of October 2022 for the taxpayer having turnover less than 5 crore and opted for quarterly return.
15-11-2022
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.
20-11-2022
Due date to file GSTR-3B for the month of October 2022 for the taxpayer having turnover more than 5 crore or opted for monthly return without having any late fees and interest liability.
20-11-2022
Due date to file GSTR-5A is a return form to be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) services provider for the services provided from a place outside India to a person in India to unregistered person or non-taxable customers.
30-11-2022
Return of income for the assessment year 2022-23 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
30-11-2022
Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22.
30-11-2022
Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2021-22 (Form No. 64)
30-11-2022
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 November 30, 2022).
30-11-2022
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2022).
30-11-2022
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 has any international/specified domestic transaction`}`.
30-11-2022
Quarterly statement of TDS deposited for the quarter ending September, 2022 (The due date for furnishing of TDS statement for the quarter ending September, 2022 has been extended from October 31, 2022 to November 30, 2022 vide Circular no. 21/2022, dated 27-10-2022).
Important Updates:
- As per CBIC, Notification 17/2022 dt. 01.08.2022, any registered person whose aggregate annual turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 10 crores are liable for e-Invoicing w.e.f. from 1st October 2022. Earlier this turnover limit was 20 crores.
- As per CBDT Notification 05/2022 dt. 29.07.2022, the time limit for e-verification of ITR has been reduced to 30 days from earlier 120 days’ time limit. In case ITR is getting e-verified after 30 days, same will be considered as belated return, accordingly late fee etc. will be charged. For the ITR filed till 31st September, 2022. The existing time limit of 120 days for e-verification will continue.
- As per notifications 05/2022 (Central Tax Rate) dated 13 July 2022, the government has brought new GST rules from 18th July 2022 for ‘Renting of Residential Property’ by way of renting of a residential dwelling to a registered person is also taxable under RCM.
Note: The above due dates can be changed by authorities due to the ongoing Covid-19 pandemic or due to any other reason or correction if needed. Therefore, it is advisable for readers to follow our social media handles for real-time updates or follow us on our Telegram Channel.
The above due date list is not exhaustive, it is designed for our clientele hence we might have excluded few compliances due dates that are not relevant for them or in general. In case you need to enquire about any due date, please feel free to reach us.
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