Tax Compliance Calendar for December 2022

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Tax Compliance Calendar for December 2022
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• Article compliance due date under Income Tax Law,
  GST Law and Labour Laws. Same includes due date
  for filing of Form GSTR-3B, GSTR-7, GSTR-8,
  GSTR-1, GSTR-6, GST CMP 08, GSTR-5, GSTR-5A
  (OIDAR Service Provider), GSTR 9, GSTR 9C and
  GSTR-4 . It further include due date of Payment
  of TDS/ TCS, equalization levy, Provident fund
  contribution and ESI contribution.

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• Nature of Compliance
  Act
  Due Date/ Extended Due Date
• Depositing of TDS/ TCS for Nov, 2022
  Income Tax
  07.12.2022
• Filing of GSTR-7 (TDS Deductor) for the month of
  Nov, 2022 GST
  10.12.2022
• Filing of GSTR-8 (TCS Collector) for the month
  of Nov 2022 GST
  10.12.2022
• Filing of GSTR-1 (other than QRMP) for Nov, 2022
  GST
  11.12.2022
• Filing of IFF (For QRMP Assessee) for Nov, 2022
  GST
  13.12.2022
• Filing of GSTR-5 for the Month Nov 2022
  GST
  13.12.2022
• Filing of GSTR-6 by Input Service Distributors
  for the Month Nov 2022 GST
  13.12.2022
• Issue of TDS Certificate u/s 194-IA for TDS
  deducted on Purchase of Property in October.
  Income Tax 14.12.2022
• Issue of TDS Certificate for tax deducted u/s
  194-IB for the month of October. Income Tax
  14.12.2022
• Issue of TDS Certificate for tax deducted u/s
  194-M on certain payments by individual/HUF in
  October. Income Tax 14.12.2022
• Issue of TDS Certificate for tax deducted u/s
  194-S on virtual digital assets in October.
  Income Tax 14.12.2022
• Issue of  TDS certificate for Q2 of FY 22-23 to
  residents Income Tax
  15.12.2022
• Deposit of Third Installment of Advance Tax  
    Income Tax
  15.12.2022
• E- payment of PF for November 2022
  Provident Fund
  15.12.2022
• ESI payment for November 2022
  ESI
  
  15.12.2022

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• Filing of GSTR-3B (Other than QRMP Assessee) for
  Nov 2022 GST
  20.12.2022
• Filing of GSTR 5A the month of Nov 2022
  GST
  
  20.12.2022
• PMT-06 who has opted to file return under QRMP
  GST
  25.12.2022
• GSTR 9 Annual GST return for the Financial Year
  2021-22 GST
  31.12.2022
• GSTR 9C Self Certified Reconciliation Statement
  for the Financial Year 2021-22 GST
  31.12.2022
• Deposit of TDS u/s 194IA/194M/194S for November
  2022 Income Tax
  31.12.2022
• Filing of Belated/Revised Income Tax Returns for
  AY 22-23 for all assessees. Income Tax
  31.12.2022
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