Owning a Business comes with a lot of responsibilities and duties. As a law abide citizen one must follow the rules and regulations set out by the Government. In India, there are quite a few compliance that a business must follow in order to keep running the business. The Month of June is full of such compliance, that a person needs to keep an eye on. The month of June, like any other month is full of Tax Compliance and other Statutory Compliance’ due dates. There are multiple Statutory Due Dates falling in the month of June, 2022 that includes the Due Dates for ROC Filing, GST Return Filing and Income Tax Return Filing. Here, we have prepared a Compliance Calendar for Tax and Statutory Due Dates falling in the Month of June 2022 that includes, Compliance Calendar for GST Due Dates of June 2022 and Compliance Calendar for Income tax Return Due Dates of June 2022, that might be helpful for every registered business and professional to keep a track and be ready for the compliance well in advance.
Compliance Calendar for the Month of June 2022
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Important due dates for the GST Returns in the Month of June 2022 |
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| Due date | Form to be filed | Period | Who should file? |
| 10.06.2022 | GSTR 7 | May 2022 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST |
| 10.06.2022 | GSTR 8 | May 2022 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST |
| 11.06.2022 | GSTR 1 | May 2022 | Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
| 13.06.2022 | GSTR 1 IFF (QRMP) | May 2022 | GST return for the taxpayers who opted for QRMP scheme (Optional) |
| 13.06.2022 | GSTR 6 | May 2022 | Input Service Distributors |
| 20.06.2022 | GSTR 5 & 5A | May 2022 | Non-Resident Taxpayers and ODIAR services provider |
| 20.06.2022 | GSTR 3B | May 2022 | The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
| 25.06.2022 | GST Challan | For all Quarterly filers | GST Challan Payment if no sufficient ITC for May(for all Quarterly Filers) |
| Important due dates for the Income Tax Compliance / PF / ESI in the Month of June 2022 | |||
| 07.06.2022 | Challan No. ITNS-281 | May 2022 | Payment of TDS/TCS deducted /collected in May 2022. |
| 14.06.2022 | TDS Certificate | April 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of April, 2022 |
| 14.06.2022 | TDS Certificate | April 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of April, 2022 |
| 14.06.2022 | TDS Certificate | April 2022 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of April, 2022 |
| 15.06.2022 | First Installment of Advance Tax | FY 2022-23 | First installment of advance tax for the assessment year 2022-23 |
| 15.06.2022 | Filing of TDS Certificate | Quarterly | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2022 |
| 15.06.2022 | Certificate of TDS | FY 2021-22 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22 |
| 15.06.2022 | Form 24G by Government officer | May 2022 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2022 has been paid without the production of a challan |
| 15.06.2022 | Form No. 3BB | May 2022 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2022 |
| 15.06.2022 | Statement of Income in Form 64D | FY 2021-22 | Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the Previous year 2021-22 |
| 15.06.2022 | Electronic Challan cum Return (ECR) (PF) | May 2022 | E-payment of Provident Fund |
| 15.06.2022 | ESI Challan | May 2022 | ESI payment |
| 29.06.2022 | Statement by Eligible Investment Fund | FY 2021-22 | Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2021-22 |
| 30.06.2022 | TDS Challan-cum-statement | May 2022 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M |
| 30.06.2022 | Return for Securities transaction tax | FY 2021-22 | Return in respect of securities transaction tax for the financial year 2021-22 |
| 30.06.2022 | Non-TDS Return by banking company | Quarter ending March 2022 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2022 |
| 30.06.2022 | Form No. 64C | FY 2021-22 | Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2021-22 |
| 30.06.2022 | Report by public sector company | FY 2021-22 | Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2022 |
| 30.06.2022 | Form 64B | FY 2021-22 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2020-21. This statement is required to be furnished to the unit holders in form No. 64B |
| 30.06.2022 | Equalization Levy Statement | FY 2021-22 | Furnishing of Equalization Levy statement for the Financial Year 2021-22 |
| Important due dates for the Company Annual Filing in the Month of June 2022 | |||
| 30.06.2022 | Form DPT 3 | FY 2021-22 | For the Companies who have taken outstanding loans |
The month of June 2022 is crucial for the due dates for various compliances under Goods and Service Act, Income Tax Act, Companies Act and LLP Act. Filing the above mentioned forms on or before the due dates will save the Taxpayers from hefty penalties. However, these due dates are subject to the extensions based on the representations made by the stakeholders and circumstances. We will notify you as and when such extensions in any due date occur.
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