Article compiles due dates for GSTR-1 Return, GSTR-3B , GSTR TRAN-02, TDS Payment, Issue of TDS Certificate for tax deducted U/s. 194-IA /194-IB , Furnishing of Form 24G by an office of the Government, Issue of Quarterly TDS Certificate, Advance Tax, Form 3CEK, Furnishing of challan-cum-statement in respect of tax deducted U/s. 194-IA and 194-IB, Return in respect of securities transaction tax, Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit, Form 64 C, Form No. 64B, Report by an approved institution/public sector company under Section 35AC(4)/(5) and Payment of ESI/PF/PT.
The following is the list of statutory and tax compliances to be completed in the month of September, 2022:
Page Contents
Compliances under GST
|
S. No. |
Particulars of Compliance | Forms/returns | Due Date | ||
| 1. | Return to be filed by every person who is required to deduct Tax at Source (TDS) for the month of August, 2022 |
GSTR-7 |
10-09-2022 |
||
| 2. | Return to be filed by every E-commerce operator who is required to deduct Tax Collected at Source (TCS) for the month of August, 2022 | GSTR-8 | 10-09-2022 | ||
| 3. | Return of outward supplies (i.e., sales) for assesses having turnover exceeding Rs.5 Cr or who have opted to file monthly return (August, 2022) | GSTR-1 | 11-09-2022 | ||
| 4. | Return to be filed by Input Service Distributor for the month of August, 2022 | GSTR-6 | 13-09-2022 | ||
| 5.
|
Return of outward supplies (i.e., sales) for assesses opted for quarterly filing as QRMP Scheme | GSTR 1 IFF (QRMP) | 13-09-2022 | ||
| 7 | Return to be filed by registered person having turnover exceeding Rs. 5 Cr for the month of August,2022 | GSTR-3B | 20-09-2022 | ||
| 8. | Return to be filed by Non- Resident & OIDAR Service Provider for the month of August, 2022 | GSTR-5 &5A | 20-09-2022 | ||
| 9. | Taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06(Challan) for the August, 2022 | GST Challan | 25-09-2022 | ||
Compliances under the Companies Act, 2013
| 1. | Approval and Signing of Audited Financial Statements for the financial year ended March 31, 2022 | — | 08-09-2022 |
| 2. | Dispatch of Notice of Annual General Meeting for the financial year ended March 31, 2022 | — | 08-09-2022 |
| 3. | Consent from the newly Appointed Auditor, if any | — | 08-09-2022 |
| 4. | Filing of Audited Financial Statements (only for One Person Company) | Form AOC- 4 | 27-09-2021 |
| 5. | Last date of convening the Annual General Meeting for the financial year ended March 31, 2022 | — | 30-09-2022 |
| 6. | KYC of Directors | DIR-3 KYC/WEB | 30-09-2022 |
| 7. | Filing of resolutions for approval of Board’s Report and Audited Financial Statements (only for public companies) | Form MGT- 14 | Within 30 days of passing the resolutions |
Compliances under the RBI Act, 1934
| 1. | FLA Return:
All companies/LLPs which have received FDI and/or made FDI abroad (i.e. overseas investment) have to file an Annual Return with RBI i.e., Foreign Assets and Liabilities Return (FLA) |
FLA Return (Audited Financials) | 30-09-2022 |
Compliances under the Income Tax Act,1961
| 1. | For deposit of Tax deducted/collected for the month of August, 2022 | Challan No. ITNS-281 | 07-09-2022 |
| 2. | Second installment of advance tax for the assessment year 2023-24 | — | 15-09-2022 |
| 3. | Filing of Audit Report for the assessment year 2022-23 in case of a corporate-assesse/non-corporate assesse under Section 44AB (ITR for AY 2022-23 for assesses whose books are required to be audited) | — | 30-09-2022 |
Compliances under ESIC, PF and PT Payments
| 1. | Professional Tax Payment for August, 2022 | PT | 10-09-2022 |
| 2. | PF Payment for August, 2022 | ECR | 15-09-2022 |
| 3. |
ESIC Payment for August, 2022 |
ESI Challan |
15-09-2022 |
Disclaimer: The views, information or opinions expressed herein are compiled by the Legal team of M&K Associates, Company Secretaries, Hyderabad. The above information is solely for disseminating knowledge and private circulation. We are hereby not liable for any loss, damage or inconvenience caused as a result of reliance on such information and we accept no legal liability or other responsibility by or on behalf of any errors, omissions, or statements on this content.
(Republished with Amendments)
Author Bio
GST Audit limit is 5 Cr.not 2 Cr.
The due date for Profession tax payment is wrongly mentioned as 10-10-2019
This article is really helpful for my work.
Thank You So Much