Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Jan-2022

·        Deposit of TDS/TCS Deducted/Collected for the month of December 2021.

·        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.

14-Jan-2022

·        Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of November 2021.

15-Jan-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.

·        Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan.

·        Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.

·        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.

·        Quarterly statement of TCS deposited for the quarter ending December, 2021.

30-Jan-2022

·        Quarterly TCS certificate in respect of quarter ending December 31, 2021.

·        Due date for furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA, 194M, 194-IB in December 2021.

31-Jan-2022

·        Quarterly statement of TDS deposited for the quarter ending December, 2021.

·        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.

·        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.

Extended date

·        Due date of filing of Audit report for tax audit cases is extended to 15th February 2022.

·        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-Jan-2022

·        Due date of GSTR 7 (TDS deductors), for the month of December 2021.

·        Due date of GSTR 8 (TCS collectors) for the month of December 2021.

11-Jan-2022

·        Due date of GSTR 1 for the month of December 2021 whose aggregate turnover of more than 5 crores

·        Due date of GSTR 1 for the month of December 2021 whose aggregate turnover of less than 5 crores, opted for monthly filing of return under QRMP scheme.

13-Jan-2022

·        Due date of GSTR 1 for the period of Oct - Dec 2021 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 December 2021.

18-Jan-2022

·        Due date of filing of GST CMP-08 for dealers opted for composition scheme.

20-Jan-2022

·        Due date of GSTR 5 (Non Resident Taxpayers), for the month of December 2021.

·        Due date of GSTR 5A (OIDAR Service Providers), for the month of December 2021.

·        Due date of GSTR 3B for the month of December 2021 whose turnover is More than 5 cr.

·        Due date of GSTR 3B for the period of Oct - Dec 2021 whose aggregate turnover of less than 5 crores, opted for quarterly filing of return under QRMP scheme.

25-Jan-2022

·        GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.

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

Extended date

·        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) extended to 15th February 2022.

Extended date

·        Filing of form- MGT-7 and MGT-7A for the F.Y 2020-21 extended to 28th February 2022.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Jan-2022

·        Due Date for payment of Provident fund contribution for the month of December 2021.

15-Jan-2022

·        Due Date for payment of ESIC contribution for the month of December 2021.