Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-May-2022

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

15-May-2022

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

·        ​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April 2022.

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

·        ​Quarterly statement of TCS deposited for the quarter ending March 31, 2022.

30-May-2022

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

·        Due date of issuance of TCS certificates for the 4th Quarter of the Financial Year 2021-22.

31-May-2022

·        Quarterly statement of TDS deposited for the quarter ending March 31, 2022.

·        Due date for furnishing of form 61A of Specified financial transaction as per Section 285BA(1).

·        Due date for furnishing of form 61B of annual statement of reportable accounts by reporting financial institution.

·        Due date for filing ​Application for allotment of PAN of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2021-22 and has not been allotted any PAN.

·        ​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who has not allotted any PAN

Under GST Act

Due Date

Nature of Compliance in Detail

10-May-2022

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

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

11-May-2022

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

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

13-May-2022

·        Due date of IFF for the month of April 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 April 2022.

20-May-2022

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

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

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

25-May-2022

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

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

30-May-2022

·        Filing of Form 11 is an Annual Return of LLPs required to be filed by all LLPs irrespective of turnover during the year.

·        Filing of Form PAS-6 is a half-yearly ‘Reconciliation of Share Capital Audit Report form. It needs to be submitted by the unlisted public companies to the Registrar of Companies (ROC). 

·        Filing of Form FC-4 is an annual return of foreign companies.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-May-2022

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

15-May-2022

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