Statutory and Tax Compliance Calendar for February 2022
| S. No. | Statute | Purpose | Compliance Period | Due date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Jan-22 | 7-Feb-22 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Jan-22 | 10-Feb-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- TCS return under GST | Jan-22 | 10-Feb-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 | Jan-22 | 11-Feb-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 | Income Tax | Audit Report u/s 44AB | FY 2020-21 | 15-Feb-22 | Applicable in case annual turnover during FY 2020-21 exceeds threshold limit as below: • For businesses – (a) Rs.1 crore, (b) Rs.10 crore in case cash receipts / cash payments does not exceed 5% of aggregate receipts / payments during the year • For profession – Rs.50 lakh |
| 6 | Income Tax | TDS certificate in Form 16A (non-salary) | Oct-Dec-21 | 15-Feb-22 | For non-salary |
| 7 | Labour Law | Provident Fund / ESI | Jan-22 | 15-Feb-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 8 | Income Tax | Transfer Pricing Report in Form 3CEB | FY 2020-21 | 15-Feb-22 | Taxpayers having international transactions with associated enterprises / specified domestic transactions . |
| 9 | Income Tax | Form AOC-4 (Annual accounts) | FY 2020-21 | 15-Feb-22 | All Companies are required to file Annual accounts with ROC. |
| 10 | GST | GSTR – 3B | Jan-22 | 20-Feb-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. |
| 11 | GST | Annual Return in Form GSTR-9 | FY 2020-21 | 28-Feb-22 | All taxpayers having aggregate annual turnover exceeding Rs. 2 crore in FY 2020-21 |
| 12 | GST | Annual Return in Form GSTR9A | FY 2020-21 | 28-Feb-22 | For composition taxpayers having aggregate annual turnover exceeding Rs. 2 crore in FY 2020-21 |
| 13 | GST | Reconciliation Statement in Form GSTR-9C. | FY 2020-21 | 28-Feb-22 | All taxpayers having aggregate annual turnover exceeding Rs. 5 crore in FY 2020- 21 |
| 14 | GST | Form MGT-7 (Annual return) | FY 2020-21 | 28-Feb-22 | All Companies are required to file Annual return with ROC |
*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).
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