Article compiles Statutory due date for November’ 2022 month Under Income Tax Act, 1961, Under CGST Act, 2017, Under EPF, ESI & FEMA and under Companies Act, 2013.
Under Income Tax Act, 1961
| Sl. no | Compliance Particulars | Due Date |
|---|---|---|
| 1. | Due Date for payment of TDS/TCS deducted/collected to Govt. (Challan No. ITNS-281) | 07.11.22 |
| 2. | Filing of ITR for those, whose BoA are required to be audited. (D/D was extended from 31st Oct’22 to 07th Nov’22) | 07.11.22 |
| 3. | Issue of TDS Certificate for Tax Deducted U/s 194-IA/IB & 194M for the month of Sept’22. (Form 16B, 16C & 16D respectively). | 14.11.22 |
| 4. | Issue of TDS Certificate for Tax Deducted U/s 194S for the month of September’22. | 14.11.22 |
| 6. | Due Date for furnishing of Form 24G (Govt office, TDS/TCS for Oct’22 month paid without production challan) | 15.11.22 |
| 7. | Due date for furnishing Challan cum Statement in respect of tax deducted U/s 194-IA, 194-IB and 194M for October’22 month. (Form 26QB, 26QC & 26QD) | 30.11.22 |
| 8. | Filing ITR for assessee submit report U/s 92E (International or Specified domestic transactions) | 30.11.22 |
| 9. | Form -10 to be furnished to accumulate income for future application U/s 10(21) or 11(1) (if the assessee required to submit Return of Income on November 30, 2022). | 30.11.22 |
| 5. | Quarterly TDS Statement for Qtr ending Sept’22 (Other than salary) – Form 26Q (D/D Extended) | 30.11.22 |
Under GST Act – Nov’22
| Sl. no | Compliance Particulars | Due Date |
|---|---|---|
| 1. | GSTR-7 – October’22 month (Return for TDS to be filed by Tax Deductor) | 10.11.22 |
| 2. | GSTR-8 – October’22 month (E-Commerce Operator) | 10.11.22 |
| 3. | Due Date for filing of GSTR-1 – October’22 month (Taxpayers having AATO > Rs. 5Cr in PFY) | 11.11.22 |
| 4. | Details of outward supply IFF – October’22 month (Taxpayer Opted QRMP Scheme) – Optional | 13.11.22 |
| 5. | GSTR-5 – October’22 month (Non Resident Taxable Persons) | 13.11.22 |
| 6. | GSTR-6 – October’22 month (Input Service Distributor (ISD)) | 13.11.22 |
| 7. | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a Composition levy. | 18.11.22 |
| 8. | Due Date for filing of GSTR-3B – October’22 month (Taxpayers having AATO>Rs. 5Cr in PFY) | 20.11.22 |
| 9. | GSTR-5A – October’22 month (OIDAR Service Providers) | 20.11.22 |
| 10. | Due Date of Payment of GST (PMT-06) (Taxpayer with AATO upto Rs. 5Cr in PFY & Opted QRMP) | 25.11.22 |
| 11. | Form RFD – 10 (Refund Application made by any UIN or Multilateral FI, Consulate or embassy of foreign countries) – 18 Months after the end of quarter for which refund is to be claimed | – |
Under EPF, ESI & FEMA – Nov’22
| Sl. no | Compliance Particulars | Due Date |
|---|---|---|
| 1. | Monthly Return of External Commercial Borrowings for October’22 – (ECB-2) | 07.11.22 |
| 2. | Form -5 – Half yearly ESI Return for April to September’22. | 12.11.12 |
| 3. | E-Payment for Provident Fund (ECR) (PF) – October’22 | 15.11.22 |
| 4. | ESI Payment for October’22. | 15.11.22 |
Under Companies Act – Nov’22
| Sl. no | Compliance Particulars | Due Date |
|---|---|---|
| 1. | Due date for filing Form MGT 7A – Filing Annual Return by OPC | 28.11.22 |
| 2. | Due date for filing Form MGT 7 – Filing Annual Return by all companies | 28.11.22 |
| 3. | PAS-6 – H/Y Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies. | 29.11.22 |
| 4. | NFRA-2 – Annual return filed by Statutory Auditor with the National Financial Reporting Authority (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits. | 30.11.22 |
