compliance calendar December month 2022

 

There are various tax and statutory compliance due dates relating to  GST return filings and Income tax filing falls in the month of December, 2022. Here is a calendar for various tax and Statutory due dates GST Return Filing, and Income Tax Filing falling in the Month of December 2022.

Important due dates for the GST Returns in the Month of December 2022

 

Due date	Form to be filed	Period	Who should file?
10.12.2022	GSTR 7	November 2022	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.12.2022	GSTR 8	November 2022	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST
11.12.2022	GSTR 1	November 2022	Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13.12.2022	GSTR 1 IFF (QRMP)	November 2022	GST return for the taxpayers who opted for QRMP scheme (Optional)
13.12.2022	GSTR 6	November 2022	Input Service Distributors
20.12.2022	GSTR 5 & 5A	November 2022	Non-Resident Taxpayers and ODIAR services provider
20.12.2022	GSTR 3B	November 2022	The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
25.12.2022	GST Challan Payment	November 2022	GST Challan Payment if no sufficient ITC for Aug (for all Quarterly Filers)
31.12.2022	GSTR 9	FY 2021- 22	The GSTR-9 filing due date for a financial year is December 31st.

 

Important due dates for the Income Tax Compliance / PF / ESI in the Month of December 2022

07.12.2022	TDS Deposit	November 2022	The deposit of tax deducted/collected for the month of November 2022 is due on this date. However, all sums deducted/collected by a government office must be paid to the credit of the Central Government on the same day tax is paid, even if no Income-tax Challan is produced.
15.12.2022	Form 24G	November 2022	Due date for submitting Form 24G by a government office where TDS/TCS for the month of November 2021 was paid without the production of a challan.
15.12.2022	Advance Tax Installment	AY 2023-24	Third advance tax payment for the AY (Assessment Year) 2023-24
15.12.2022	Section 194-IA	October 2022	In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IA must be issued.
15.12.2022	Section 194-IB	October 2022	In the month of October 2022, the TDS Certificate for tax deducted under Section 194-IB must be issued.
15.12.2022	Section 194M	October 2022	In the month of October 2022, the TDS Certificate for tax deducted under Section 194M must be issued.
15.12.2022	Form no. 3BB	November 2022	Due date for a stock exchange to provide a statement in Form 3BB for transactions in which client codes were modified after registering in the system for the month of November 2022.
15.12.2022	Issue of TDS Certificate	Ocotber 2022	In the month of October 2022, the TDS Certificate for tax deducted under Section 194S must be issued.   Note: Only applicable in the case of a specific person as defined in Section 194S.
15.12.2022	PF Payment	November 2022	Provident Fund payment for November 2022.
15.12.2022	ESI Payment	November 2022	Employee State Insurance payment for November 2022.
30.12.2022	Section 194-IA	November 2022	Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IA in November 2022
30.12.2022	Section 194-IB	November 2022	Due date for submitting challan-cum-statement in relation to tax deducted under section 194-IB in November 2022
30.12.2022	Section 194M	November 2022	Due date for submitting challan-cum-statement in relation to tax deducted under section 194M in November 2022
30.12.2022	Form no. 3CEAD		Reporting in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by an Indian constituent entity in respect of the international group of which it is a constituent if the parent entity is not required to file a report under section 286(2) or the parent entity is a resident of a country with which India does not have an agreement for the exchange of reports, etc.
30.12.2022	Section 194S	November 2022	Due date for submitting challan-cum-statement in relation to tax deducted under section 194S in November 2022   Note: Only applicable in the case of a specific person as defined in Section 194S.
31.12.2022	Belated / Revised return of income	AY 2022-23	Filing of belated/revised income tax returns for the fiscal year 2022-23 for all assesses (provided assessment has not been completed before December 31, 2022)

 

 

 

Thanks 

Naveen Sharma 

Director 

Novation Knowledge Solutions Private Limited 

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