Compliance Calendar of October 2022 covers important due dates for Income Tax Filing, GST (GSTR1, GSTR3B), TDS Payments, Preparation, and Filing, ROC, and general accounting with a primary focus on Individuals, Professionals, & SME Businesses.
INCOME TAX COMPLIANCES AND DUE DATES
07th October: Deposit of TDS & TCS
15th October: TCS returns for the quarter ending September 2022
31st October: TDS return for the quarter ending September 2022
31st October: Report to be furnished in Form 3CEB in respect of the international transaction and specified domestic transaction
31st October: Tax audit report under section 44AB in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
31st October: Income Tax Return (ITR) for A.Y. 2022-23 for the following (not having any international or specified domestic transaction):
(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
Company Law
14th October: ADT-1 (if AGM was held on 30.09.2022)
15th October: DIR-3 KYC Web/ E-form
29th October: MGT-14 (if Board Meeting held on 30.09.2022)
29th October: AOC-4 (if AGM was held on 30.09.2022)
29th October: MGT-15 by listed entities (if AGM was held on 30.09.2022)
30th October: NDH-3 (Nidhi Cos; for half year April– September, 22)
GST COMPLIANCES AND DUE DATES:
01st October: Applicability of e-invoicing for businesses with an annual turnover of more than ₹10 crore in any previous F.Y. between 2017-18 to 2021-22
10th October: GSTR-7 (TDS), GSTR-8 (TCS)
11th October: GSTR-1 (monthly)
13th October: GSTR-1 (for QRMP), GSTR-6 (ISD)
18th October: CMP-08 (Composition Dealers; 2nd Quarter of F.Y. 2022-23)
20th October: GSTR-3B (monthly), GSTR-5 & 5A (NRTP & OIDAR)
22nd October: GSTR-3B (for QRMP; Category I States)
24th October: GSTR-3B (for QRMP; Category II States)
PF & ESI
15th October: Deposit of PF & ESI LLP
30th October: Form-8 MSME
