S. No. | Statute | Purpose | Compliance Period | Due date | Compliance Details |
| 1 | Income Tax | Form 24G | March-22 | 7-April-22 | Due date for deposit of Tax deducted by an office of the government for the month of March, 2022. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
| 2 | GST | GSTR- 7 TDS Return under GST | March-22 | 10-April-22 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 3 | GST | GSTR-8 TDS Return under GST | March-22 | 10-April-22 | 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. |
| 4 | GST | GSTR-1 | March-22 | 11-April-22 | “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 than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”. |
| 5 | GST | GSTR-1 QRMP | Jan to March 2022 | 13-April-22 | Quarterly return for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| 6 | Labour Law | Provident Fund / ESI | March-22 | 15-April-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 7 | Income Tax | Form 15CC | Jan to March 2022 | 15-April-22 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2022. |
| 8 | GST | GST CMP – 08 | Jan – Mar 2022 | 18-Apr-22 | Due date of filing of GST CMP-08 for dealers who opted for composition scheme. |
| 9 | GST | GSTR – 3B | March-22 | 20-April-22 | 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 than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
| 10 | GST | GST R-5 | March-22 | 20-April-22 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 11 | GST | GSTR -3B QRMP | Jan – Mar 2022 | 20-Apr-22 | 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. |
| 12 | GST | GST ITC -04 | Jan – Mar 2022 | 25-Apr-22 | GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back. |
| 13 | Income Tax | TDS Challan cum statement | Mar-22 | 30-Apr-22 | 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 March, 2022. |
| 14 | Income Tax | Quarterly return of Non-deduction of TDS | Jan – Mar 2022 | 30-Apr-22 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022. |
| 15 | Income Tax | TDS/TCS Liability Deposit | March-22 | 30-April-22 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 16 | Income Tax | Form 15G/15H | Jan – Mar 2022 | 30-Apr-22 | A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending March 2022. |
| 17 | Income Tax | Form No. 61 | Mar-22 | 30-Apr-22 | ​Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022 |
*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (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)
**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (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).
In case of any query, please feel free to contact us on this email enquiry@overallaccounting.com
