Article explains March (2022) Month’s Legal Obligations for India under Income Tax Act, 1961, Central Goods and Services Tax Act, 2017, Foreign Exchange Management Act, 1999, Employees’ State Insurance Act, 1948, Employees Provident Fund & Miscellaneous Provisions Act, 1952 and Companies Act, 2013.
March (2022) Month’s Legal Obligations for India
| (A) Income Tax Act, 1961 | ||||
| S.NO | Event Date | Form/Challan | Frequency | Type of Obligations |
| 1 | 2nd March 2022 | Form 26QB | Monthly | Filing of challan-cum-statement (return) for TDS – Section 194-IA for Jan 2022 |
| 2 | 2nd March 2022 | Form 26QC | Monthly | Filing of challan-cum-statement (return) for TDS Section 194-IB for Jan2022 |
| 3 | 2nd March 2022 | Form 26QD | Monthly | Filing of challan-cum-statement (return) for TDS Section 194-M for Jan 2022 |
| 4 | 7th March 2022 | Challan 281 | Monthly | Payment of TDS and TCS for Feb 2022 |
| 5 | 7th March 2022 | Challan 285 | Monthly | Payment of Equalization Levy for Feb 2022 |
| 6 | 15th March 2022 | Challan 280 | Quarterly | Payment of Advance Income Tax @ 25% as 4th installment for March, 2022 |
| 7 | 15th March 2022 | Challan 280 | Annually | Payment of Advance Income tax @100% where incomes are being assessed under section 44AD or 44ADA as presumptive taxation scheme for March 2022 |
| 8 | 15th March 2022 | Form 1 to 7 | Annually | Filling of return of income under section 139 (1) where accounts are mandatory required to be audited for March 2021 – AY 2021-22 |
| However schedule ‘original’ date was Nov 30, 2021 extended due to COVID-19 | ||||
| 9 | 15th March 2022 | Form 3CEB | Annually | Filling of Report on international and domestic transactions with the associated enterprises and specified domestic transactions for March 2021 – AY 2021-22 |
| However schedule ‘original’ date was Oct 31, 2021 extended due to COVID-19 | ||||
| 10 | 16th March 2022 | Form 16 B | Monthly | Issue of TDS Certificate under Section 194-IA for Jan 2022 |
| 11 | 16th March 2022 | Form 16 C | Monthly | Issue of TDS Certificate under Section 194-IB for Jan 2022 |
| 12 | 16th March 2022 | Form 16 D | Monthly | Issue of TDS Certificate under Section 194-IM for Jan 2022 |
| 13 | 15th March 2022 | Form 24 G | Monthly | Filing of statement (return) by the office of Government where TDS or TCS has been paid ‘without’ production of a tax challan for Feb 2022 |
| 14 | 30th March 2022 | —- | Linking of Aadhaar number and PAN | |
| 15 | 30th March 2022 | Form 26QB | Monthly | Filing of challan-cum-statement (return) for TDS – Section 194-IA for Feb 2022 |
| 16 | 30th March 2022 | Form 26QC | Monthly | Filing of challan-cum-statement (return) for TDS Section 194-IB for Feb 2022 |
| 17 | 30th March 2022 | Form 26QD | Monthly | Filing of challan-cum-statement (return) for TDS Section 194-M for Feb 2022 |
| 18 | 31st March 2022 | Form 1 to 7 | Annually | Filling of Original or revised return of income under section 139(4) or (5) for March 2021 – Ay 2021‐22 |
| However schedule ‘original’ date was Dec 31, 2021 extended due to COVID-19 | ||||
| 19 | 31st March 2022 | Form 10A | Annually | Filing of application for registration, provisional registration, intimation, approval, provisional approval of Trust, institutions, or Research Associations, etc. |
| However schedule ‘original’ date was June 30, 2021 extended due to COVID-19 | ||||
| 20 | 31st March 2022 | Form No.10AB | Annually | Application for registration or approval in Form No.10AB |
| However schedule ‘original’ date was Feb 28, 2022 extended due to COVID-19 | ||||
| 21 | 31st March 2022 | Form No. 3CEAD | Annually | Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India for March 2021 |
| However schedule ‘original’ date was Nov 30, 2021 extended due to COVID-19 | ||||
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| (B) GST | ||||
| S.NO | Event Date | Form/Challan | Frequency | Type of Obligations |
| 1 | 10th March 2022 | GSTR – 7 | Monthly | Filing of return by Tax Deductor for Feb 2022 |
| 2 | 10th March 2022 | GSTR -8 | Monthly | Filing of return by E-Commerce operator for Feb 2022 |
| 3 | 11th March 2022 | GSTR – 1 | Monthly | Filing of return for Outward Supplier for Feb 28, 2022 where annual turnover is exceeding Rs. 5 crore |
| 4 | 13th March 2022 | IFF | Monthly | Uploading of invoices under QRMP scheme for Feb 2022 |
| 5 | 13th March 2022 | GSTR – 6 | Monthly | Filing of return for ISD for Feb 2022 |
| 6 | 20th March 2022 | GSTR – 5 | Monthly | Filing of return for ‘Non-resident’ for Feb 2022 |
| 7 | 20th March 2022 | GSTR – 5A | Monthly | Filing of return for OIDAR services to ‘unregistered’ recipients for Feb 2022 |
| 8 | 20th March 2022 | GSTR – 3B | Monthly | Payment of GST where turnover is ‘exceeding’ 5 crore for Feb 2022 |
| 9 | 22nd March 2022 | GSTR – 3B | Monthly | Filling of return for GST payment where annual turnover is ‘not exceeding’ 5 crore for category‐ I States for Feb 2022 |
| 10 | 24th March 2022 | GSTR – 3B | Monthly | Filling of return for GST payment where annual turnover is ‘not exceeding’ 5 crore for category‐ II States for Feb 2022 |
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| (C) Miscellaneous Acts | |||||
| S.NO | Event Date | Act | Application Form | Frequency | Type of Obligations |
| 1 | 7th March 2022 | FEMA,1999 | ECB | Monthly | Filing of ECB return for Feb 28, 2022 |
| 2 | 15th March 2022 | ESI, 1948 | ESI Challan | Monthly | Payment of ESI for Feb 28, 2022 |
| 3 | 15th March 2022 | Provident Fund, 1952 | Electronic Challan cum Return (ECR) | Monthly | E-Payment for PF for Feb 28, 2022 |
| 4 | 15th March 2022 | Companies Act, 2013 | AOC-4, AOC-4(CFS), AOC4 XBRL, AOC-4 Non-XBRL. | Annually | Filing of Annual ‘accounts’ where AGM is held on Nov 30, 2021 for the year ending on March 2021 |
| However schedule ‘original’ date for filing of Annual accounts was Oct 29th 2021 where AGM was held on Sep 30, 2021 | |||||
| 5 | 31st March 2022 | Companies Act, 2013 | MGT 7/7A | Annually | Filing of Annual ‘return’ where AGM is held on 30th Nov 2021 for the Year ending on March 2021 |
| However schedule ‘original’ date for filing of Annual return was Nov 28th 2021 where AGM was held on Sep 30, 2021 | |||||
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