Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Feb-2022

·        Deposit of TDS/TCS Deducted/Collected for the month of January 2022.

14-Feb-2022

·        Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of January 2022.

15-Feb-2022

·        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 A.Y. 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

·        The due date for filing audit report for A.Y. 2021-22 has been further extended to February 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.

·        Audit report under section 44AB for the A.Y. 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.

·        Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2022 has been paid without the production of a challan.

·        Quarterly TCS certificate in respect of quarter ending December, 2021.

·        Due date for furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA, 194M, 194-IB in January 2022.

Extended date

·        Due date of filing of ITR for transfer pricing is extended to 28th February 2022.

·        Due date of filing of ITR for belated or revised return for F.Y 2020-21 is extended to 31st March 2022

Under GST Act

Due Date

Nature of Compliance in Detail

10-Feb-2022

·        Due date of GSTR 7 (TDS deductors), for the month of January 2022.

·        Due date of GSTR 8 (TCS collectors) for the month of January 2022.

11-Feb-2022

·        Due date of GSTR 1 for the month of January 2022 whose aggregate turnover of more than 5 crores

·        Due date of GSTR 1 for the month of January 2022 whose aggregate turnover of less than 5 crores, opted for monthly filing of return under QRMP scheme.

13-Feb-2022

·        Due date of IFF for the month of January 2022 whose aggregate turnover of less than 5 crores, opted for quarterly filing of return under QRMP scheme.

·        Due date of GSTR 6 (Input Service Distributors), for the month of January 2022.

20-Feb-2022

·        Due date of GSTR 5 (Non Resident Taxpayers), for the month of January 2022.

·        Due date of GSTR 5A (OIDAR Service Providers), for the month of January 2022.

·        Due date of GSTR 3B for the month of January 2022 whose turnover is More than 5 cr.

25-Feb-2022

·        Due date of PMT-06 for the month of January, 2022 whose opting for QRMP Scheme has to deposit tax.

Extended date

·        Filing of Annual return GSTR-9 and Reconciliation Statement GSTR-9C for the FY 2020-21 extended to 28th February 2022.

Group-1 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

Group-2 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.

Under Companies Act

Due Date

Nature of Compliance in Detail

15-Feb-2022

·        Filing of form- AOC-4 AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 Non-XBRL for the F.Y 2020-21. If AGM is held on 30.11.2021 (within 30 days from date of AGM).

28-Feb-2022

·        Filing of form- MGT-7 and MGT-7A for the F.Y 2020-21.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Feb-2022

·        Due Date for payment of Provident fund contribution for the month of January 2022.

15-Feb-2022

·        Due Date for payment of ESIC contribution for the month of January 2022.