Statutory and Compliance Calendar for the month of October 2022

We are well aware that it is necessary that all businesses, regardless of the business structure be held on to statutory compliance and complete all the vital filings before the due dates. For all business transactions, there are some essential compliances that a business owner must fulfill as a moral duty. These compliances are timely framed and must be completed within the prescribed time by the Government. 

 

There are various tax and statutory compliance due dates relating to the registrar of companies (ROC) filing, GST return filings, and Income tax filing in October 2022. 

 

So here we are with the prepared tax and ROC Compliance Calendar for the due dates falling in October 2022 covering different tax and Statutory compliance due dates relating to the registrar of companies (ROC) filing, OPC Annual Filing, GST Return Filing, and Income Tax Filing falling in October 2022.

 

Due dates for the GST Returns in October Month of 2022

 

Due date

Form to be filed

Period

Who should file?

10.10.2022

GSTR 7

Sep-2022

GSTR-7 return is required to be filed by the persons who need to deduct TDS under GST

10.10.2022

GSTR 8

Sep-2022

GSTR-8 return should be filed by the e-commerce operators who need to deduct (Tax collected at source) TCS under GST

11.10.2022

GSTR 1

Sep-2022

Taxpayers having a collected turnover of more than Rs. 1.50 cr. or choose to file returns every month. 

13.10.2022

GSTR 1 (QRMP)

July to Sep-2022

GST return QRMP is for the taxpayers who opted for the QRMP scheme (Optional)

13.10.2022

GSTR-6

Sep-2022

Input Service Distributors

18.10.2022

CMP- 08

July to Sep-2022

Composition

20.10.2022

GSTR 5 and 5A

Sep-2022

Non-Resident Taxpayers and ODIAR services provider

20.10.2022

GSTR 3B

Sep-2022

GSTR-3B Due dates has an annual turnover of more than 5 Cr.

25.10.2022

GST Challan Payment

Sep-2022

Payment of GST challan if no adequate ITC for September (for the Quarterly Filers)



Due dates for the Income Tax PF/Compliance/ESI in October month of 2022

 

07.10.2022

Challan No. ITNS-281

Sep-2022

Payment of TDS/TCS collected or deducted in September 2022.

07.10.2022

Deposit of TDS

July to Sep-2022

The due date for the deposit of TDS (Tax deducted at the Source) for July to September 2022 when the Assessing Officer has allowed quarterly deposit of TDS under sections 192, 194A, 194D or 194H

15.10.2022

TDS Certificate

August-2022

The due date for providing the TDS Certificate for deducted  tax under Section 194IA in the July-2022

15.10.2022

TDS Certificate

August-2022

Due date for furnishing TDS Certificate for deducted tax under Section 194IB in the July-2022

15.10.2022

TDS Certificate

August-2022

Due date for providing the TDS Certificate for deducted tax under Section 194M in July 2022

15.10.2022

Form 24G by Government officer

Sep-2022

The due date for providing Form 24G by a government where TDS/TCS for September 2022 has been paid without generating a challan

15.10.2022

Form No. 3BB

Sep-2022

The due date for providing a statement in Form no-3BB by a stock exchange irrespectively transactions in which client codes were updated after registering in September 2022

15.10.2022

TCS Payment

July to Sep-2022

Quarterly statement of TCS (tax collected at the source) submitted for the quarter ended September 30, 2022,

15.10.2022

Electronic Challan cum Return (ECR) (PF)

Sep-2022

E-payment of Provident Fund

15.10.2022

ESI Challan

Sep-2022

ESI (Employee State Insurance Corporation) payment

30.10.2022

TDS Challan-cum-statement

Sep-2022

The due date for providing of challan-cum-statement irrespective of tax deducted under section 194-IA, 194 IB, 194M

30.10.2022

TCS Certificate

July to Sep-2022

Quarterly TCS (tax collected at the source ) certificate (regardless of tax collected by any person) for the quarter ended 30-September 2022.

31.10.2022

Form 3CEAB

FY 2021-22

Intimation by a specified constituent entity or residency of India, of an international group in Form no. 3CEAB for the accounting year 2021-22

31.10.2022

TDS Payment

July to Sep-2022

Quarterly statement of tax deducted at the source (TDS) deposited for the quarter ended September 30, 2022,

31.10.2022

Annual Audited Account

FY 2021-22

The due date for providing annual audited accounts for all permitted programs under section 35(2AA)

31.10.2022

Non-TDC Return

July to Sep-2022

Quarterly returns of non-deducted tax at source (TDS) by a banking company from interest deposit regarding the quarter ending September 30, 2022.

31.10.2022

Copies of Form No. 60

April to Sep-2022

Copies of the declaration received in Form No. 60 from April 1, 2022, to September 30, 2022, to the concerned Director/Joint Director

31.10.2022

ITR Return

AY 2022-23

The due date to file income returns for the assessment year (A.Y.) 2022-23 in case assessee (Does not possess any international or restricted domestic transaction) is (a) corporate-assessee. (b) non-corporate assessee (whose books of account are needed to be audited) 

© firm’s partners whose books of accounts are needed to be audited if the provisions of section 5A apply

31.10.2022 (As extended)

Audit Report

AY 2022-23

under section 44AB audit report for the assessment year (A.Y.) 2022-23 on account of an assessee who is also mandated to provide a report related to international or specified domestic transactions under section 92E.



Due dates for the Company Annual Filing and LLP Annual Filing in October month of 2022

 

14.10.2022

ADT 1

FY 2021-22

For an auditor’s appointment (In case AGM is held on 30.09.2022)

29/10/2022

Form AOC

F.Y. 2021-22

AOC 4 filing by Companies (If AGM is held on 30.09.2022) – If AGM was not held on 30.09.2022, then AOC 4 needs to be filed within 30 days date of the conclusion of AGM

31/10/2022

Form 8

F.Y. 2021-22

Every LLP is required to submit the data of the occurred profit/loss and balance sheet. 

31/10/2022

From MSME 

April to Sep-2022

All MSMEs are required to file a half-yearly return with the registrar for overdue payments to small or micro-enterprises.

 

There have been many times that the government extended the due dates to facilitate the business owners and Stakeholders. But It is not necessary to happen this every time. Therefore, we advise you to be pre-prepared and complete all your required filings before the time and due dates end.