Statutory and Tax Compliance Calendar for January 2022
| S. No. | Statute | Purpose | Compliance Period | Due date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Dec-21 | 7-Jan-22 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | Income Tax | TDS Liability Deposit | Oct-Dec-21 | 7-Jan-22 | Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H. |
| 3 | GST | GSTR-7- TDS return under GST | Dec-21 | 10-Jan-22 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 4 | GST | GSTR-8- TCS return under GST | Dec-21 | 10-Jan-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. |
| 5 | GST | GSTR-1 | Dec-21 | 11-Jan-22 | “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”. |
| 6 | GST | GSTR-1-QRMP | Oct-Dec-21 | 13-Jan-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. |
| 7 | GST | GSTR-6 | Dec-21 | 13-Jan-22 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | Dec-21 | 14-Jan-22 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021. |
| 9 | Income Tax | Audit Report u/s 44AB | 2020-21 | 15-Jan-22 | Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021). The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021. |
| 10 | Income Tax | TCS Statement | Oct-Dec-21 | 15-Jan-22 | Quarterly statement of TCS deposited for the quarter ending December, 2021. |
| 11 | Labour Law | Provident Fund / ESI | Dec-21 | 15-Jan-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 12 | Income Tax | Form 24G | Dec-21 | 15-Jan-22 | Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan. |
| 13 | Income Tax | Form 15CC | Oct-Dec-21 | 15-Jan-22 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021. |
| 14 | Income Tax | Form 15G/15H | Oct-Dec-21 | 15-Jan-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 December, 2021. |
| 15 | GST | GST CMP-08 | Oct-Dec-21 | 18-Jan-22 | Due date of filing of GST CMP-08 for dealers opted for composition scheme. |
| 16 | GST | GSTR – 3B | Dec-21 | 20-Jan-22 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
| 17 | GST | GSTR -5 | Dec-21 | 20-Jan-22 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 18 | GST | GSTR -5A | Dec-21 | 20-Jan-22 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 19 | GST | GSTR – 3B-QRMP | Oct-Dec-21 | 20-Jan-22 | Due Date for filling GSTR – 3B return for the quarter of October to December, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP. |
| 20 | GST | GST ITC-04 | Oct-Dec-21 | 25-Jan-22 | GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back. |
| 21 | Income Tax | TCS Certificate | Oct-Dec-21 | 30-Jan-22 | Quarterly TCS certificate in respect of quarter ending December 31, 2021. |
| 22 | Income Tax | TDS Challan cum Statement | Dec-21 | 30-Jan-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 December, 2021. |
| 23 | Income Tax | TDS Statement | Oct-Dec-21 | 31-Jan-22 | Quarterly statement of TDS deposited for the quarter ending December 31, 2021. |
| 24 | Income Tax | Quarterly return of Non Deduction of TDS | Oct-Dec-21 | 31-Jan-22 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021. |
| 25 | Income Tax | Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction | 2020-21 | 31-Jan-22 | Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E. The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021. |
*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).
