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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

(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

(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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Disclaimer : The contents of this presentation are solely for informational purpose. Neither this presentation nor the information contained herein constitutes a contract or will form the basis of a contract.  The material contained in this presentation does not constitute/ substitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this presentation to ensure its accuracy at the time of publication, Satish Agarwal assumes no responsibility for any errors which despite all precautions, may be found herein. In no event shall we be liable for direct or indirect or consequential damages, if any, arising out of or in any way connected with the use of this presentation or the information contained herein.

(Author can be reached at email address [email protected] or on Mobile No. 9811081957)

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