Compliance Calendar October, 2022- Important due dates

GST

01^st October: Applicability of e-invoicing for businesses with an annual turnover of more than ₹10 crore in any previous F.Y. between 2017-18 to 2021-22

10^th October: GSTR-7 (TDS), GSTR-8 (TCS)

11^th October: GSTR-1 (monthly)

13^th October: GSTR-1 (for QRMP), GSTR-6 (ISD)

18^th October: CMP-08 (Composition Dealers; 2^nd Quarter of F.Y. 2022-23)

20^th October: GSTR-3B (monthly), GSTR-5 & 5A (NRTP & OIDAR)

22^nd October: GSTR-3B (for QRMP; Category I States)

24^th October: GSTR-3B (for QRMP; Category II States)

PF & ESI

15^th October: Deposit of PF & ESI

LLP

30^th October: Form-8

MSME

31^st October: MSME-1 (for half year April, 22– September, 22)

Income Tax

07^th October: Deposit of TDS & TCS

15^th October: TCS return for the quarter ending September, 2022

31^st October: TDS return for the quarter ending September, 2022

31^st October: Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

​31^st October: Tax audit report under section 44AB in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

31^st October:  Income Tax Return (ITR) for A.Y. 2022-23 for the following (not having any international or specified domestic transaction):

(a) corporate-assessee or

(b) non-corporate assessee (whose books of account are required to be audited) or

(c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies

Company Law

14^th October: ADT-1 (if AGM was held on 30.09.2022)

15^th October: DIR-3 KYC Web/ E-form

29^th October: MGT-14 (if Board Meeting held on 30.09.2022)

29^th October: AOC-4 (if AGM was held on 30.09.2022)

29^th October: MGT-15 by listed entities (if AGM was held on 30.09.2022)

30^th October: NDH-3 (Nidhi Cos; for half year April– September, 22)