COMPLIANCE CALENDAR FOR THE MONTH OF NOVEMBER 2022
I. Compliances under GST
A. Filing Form GSTR-1:
Due Date: 11.11.2022
Month: October 2022
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
B. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Due Date: 20.11.2022
Month: October 2022
Due Date for filling GSTR – 3B return for the month of September, 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
Due Date: 22.11.2022
Month: October 2022
Due Date for filling GSTR – 3B return for the month of September, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
Due Date: 24.11.2022
Month: October 2022
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
C.Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
1.Form No:GSTR-5 & 5A
Compliance Particulars:Non-resident ODIAR services provider file Monthly GST Return
Timeline:20th of succeeding month
Due Date:20.11.2022
2.Form No:GSTR-6
Compliance Particulars:Every Input Service Distributor (ISD)
Timeline:13th of succeeding month
Due Date:13.11.2022
3.Form No:GSTR-7
Compliance Particulars:Return for Tax Deducted at source to be filed by Tax Deductor
Timeline:10th of succeeding month
Due Date:10.11.2022
4.Form No:GSTR-8
Compliance Particulars:E-Commerce operator registered under GST liable to TCS
Timeline:10th of succeeding month
Due Date:10.11.2022
D. GSTR – 1 QRMP monthly / Quarterly return
Form No:Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
Compliance Particulars:
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme
Timeline:13th of succeeding month – Monthly Quarterly Return
Due Date:13.11.2022
E. GST Refund:
Form No:RFD -10
Compliance Particulars:Refund of Tax to Certain Persons
Timeline:10th of succeeding month
Due Date:10.11.2022
F. Monthly Payment of GST – PMT-06:
Compliance Particulars:Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.
Due Date:25.11.2022
G. GST CMP-08:
Compliance Particulars:Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: Jul-Sep, 2022
Due Date:18.11.2022
II.Compliances under Income Tax
- Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: Jul-Sep, 2022
Due Date: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 The due date for furnishing of return of income for Assessment Year 2022-23 has been extended from October 31, 2022 to November 07, 2022 vide Circular no. 20/2022, dated 26-10-2022
Due Date:07.11.2022 - Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.
Due Date:15.11.2022 - Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2022 Note: Applicable in case of specified person as mentioned under section 194S
Due Date:14.11.2022 - Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2022
Due Date:15.11.2022 - Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, section 194-IB, and section 194M in the month of October, 2022
Due Date: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)
Due Date:30.11.2022. - Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22
Due Date: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)
Due Date:30.11.2022. - Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2021-22) to units holders
Due Date:30.11.2022. - Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA.
Due Date:30.11.2022. - Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2021-22. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A
Due Date: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).
Due Date: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).
Due Date:30.11.2022. - Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2022).
Due Date:30.11.2022.
