COMPLIANCE CALENDAR FOR THE MONTH OF AUGUST 2022
Compliances under Income Tax:
- Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month is 07.08.2022.
- Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of July 2022 has been paid without the production of a challan is 15.08.2022.
- Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022 is 14.08.2022
- Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of July 2022 is 15.08.2022.
- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of July 2022 is 30.08.2022
- Quarterly TDS certificate (in respect of tax deducted for payment other than salary) for the quarter ending June 30, 2022 is 15.08.2022.
Compliances under Goods Services Tax:
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Due Date for filling GSTR – 3B return for the month of June, 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 is 20th August, 2022
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
Due Date for filling GSTR – 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B is 22nd August, 2022.
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)
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing is 24th August, 2022.
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
B. FILING OF GSTR-1:
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year is 11.08.2022
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
1.GSTR-5 & 5A
Non Resident Tax Payers, ISD, TDS & TCS Taxpayers is 20.08.2022
2. GSTR-6
Every Input Service Distributor (ISD) is 13.08.2022.
3.GSTR -7
Return for Tax Deducted at source to be filed by Tax Deductor is 10.08.2022.
4. GSTR -8
E-Commerce operator registered under GST liable to TCS is 10.08.2022.
D.GST Refund
Due date for Refund of Tax to Certain Persons- Form RFD-10 is 18 Months after the end of quarter for which refund is to be claimed.
E. Payment of GST – PMT-06:
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 is 25.08.2022.
