| Statutory and Tax Compliance Calendar for March 2022 |
| S. No. | Statute | Purpose | Compliance Period | Due date | Compliance Details |
| 1 | Income Tax | TDS/TCS Liability Deposit | Feb-22 | 7-March-22 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. |
| 2 | GST | GSTR-7- TDS return under GST | Feb-22 | 10-March-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 | Feb-22 | 10-March-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 | Feb-22 | 11-March-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 | Advance Tax | FY 2021-22 (AY 2022-23) | 15-March-22 | 4th instalment of advance tax for the AY 2022-23 (FY 2021-22) |
| 6 | Labour Law | Provident Fund / ESI | Feb-22 | 15-March-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 7 | Income Tax | Transfer Pricing Report in Form 3CEB | FY 2020-21 | 15-March-22 | Taxpayers having international transactions with associated enterprises / specified domestic transactions . |
| 8 | Income Tax | Form AOC-4 (Annual accounts) | FY 2020-21 | 15-March-22 | All Companies are required to file Annual accounts with ROC. |
| 9 | GST | GSTR – 3B | Feb-22 | 20-March-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 | Form GST PMT-06 (Payment of tax for Quarterly filers) | 28-March-22 | All taxable persons (except composition dealer) having annual turnover < Rs. 5 crore in FY 2020-21 | |
| 11 | Last date for Linking Aadhar with PAN | 30-March-22 | Individuals (except senior citizens > 80 years of age, foreign citizens, nonresidents) | ||
| 12 | Income Tax | Belated / Revised ITR | FY 2020-21 | 31-March-22 | Taxpayers willing to file belated / revised return |
| 13 | Company Law | Form MGT-7 (Annual return) | FY 2020-21 | 31-March-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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