Due date for deposit of Tax deducted/collected & Equalization levy for the month of September, 2022.
Due date(extended) to file various reports of Audit for the FY 2021-22.
Due date for filing GSTR-8 E-commerce operator for TCS collected for the month of September 2022
Due date of filing GSTR-7 for Tax Deducted at Source (TDS) and deposited under GST for the month of September 2022.
Due date to file GSTR 1 for the month September 2022 for the Taxpayer having turnover more than 5 crore or opted for monthly filing.
Due date of GSTR-1 IFF Facility filing for the month of September 2022 for the taxpayer having turnover less than 5 crore and opted for quarterly return.
Due date to file FORM ADT -1 (Appointment of Auditor in the company) to be filed within 15 days from the conclusion of AGM.
Payment of ESIC for the month September 2022.
Payment of PF for month of September 2022.
Due date to file GSTR-3B for the month of September 2022 for the taxpayer having turnover more than 5 crore or opted for monthly return without having any late fees and interest liability.
Due date to file GSTR-3B for the month of September 2022 for the taxpayer having turnover less than 5 crore or opted for quarterly return without having any late fees and interest liability in the state of Maharashtra, Karnataka, Goa etc.
Due date to file GSTR-3B for the month of September 2022 for the taxpayer having turnover less than 5 crore or opted for quarterly return without having any late fees and interest liability in the state of Delhi, Haryana,UP etc
Due date to file Half-yearly ITC 04 for taxpayers having AATO>Rs 5 Crores
Due date to file FORM AOC- 4(Audited Financial statements), to be filed 30 days from the conclusion of AGM.
Due date to file FORM- 8 (Reporting of statements of Accounts of LLP to ROC).
Due date to file MSME Return(Reporting for all outstanding dues of more than 45 days of Micro or Small Enterprises suppliers for the period from April to September).
Due date for filing the Income Tax Returns for the FY 2021-22 for the businesses requiring books of account to be audited
Due date for submission of Audit Report for the FY 2021-22 for the taxpayers with transfer pricing and specific domestic transections.
- 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.