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Statutory and Tax Compliance Calendar for February 2022

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Statutory and Tax Compliance Calendar for February 2022

S. No.StatuePurposeCompliance PeriodDue dateCompliance Details

1

Income TaxTDS/TCS Liability DepositJan-227-Feb-22Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.

2

GSTGSTR-7- TDS return under GSTJan-2210-Feb-22GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.

3

GSTGSTR-8- TCS return under GSTJan-2210-Feb-22GSTR-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

GSTGSTR-1Jan-2211-Feb-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".

5

GSTGSTR-1-Invoice Furnishing Facility (IFF)Jan-2213-Feb-22Invoice Furnishing Facility for uploading B2B Invoices for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.

6

GSTGSTR -6Jan-2213-Feb-22Due Date for filing return by Input Service Distributors.

7

Income TaxTDS CertificateJan-2214-Feb-22Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of January, 2022.

8

Income TaxAudit Report u/s 44AB2020-2115-Feb-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.

 

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

9

Labour LawProvidend Fund / ESIJan-2115-Feb-22Due Date for payment of Provident fund and ESI contribution for the previous month.

10

Income TaxForm 24GJan-2215-Feb-22Due 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.

11

Income TaxTDS CertificateOct-Dec-2115-Feb-22Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.

12

Income TaxTDS Challan cum StatementJan-2215-Feb-22Due 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.

13

Income TaxAudit Report u/s 44AB in respect of assessee having an International or specified domestic transaction2020-2115-Feb-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.

 

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

14

Company LawAOC-42020-2115-Feb-22AOC-4 is filed within 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.

15

GSTGSTR - 3BJan-2220-Feb-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."

16

GSTGSTR -5Jan-2220-Feb-22GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.

17

GSTGSTR -5AJan-2220-Feb-22GSTR-5A to be filed by OIDAR Service Providers for the previous month.

18

GSTGSTR - 3B-Tax Liability PaymentJan-2225-Feb-22Due Date for payment of Tax Liability for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.

19

Company LawMGT-72020-2128-Feb-22MGT-7 is filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company.

 

*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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