Nexdigm

7 December 2022

Due date for the deposit of tax deducted/collected for November 2022. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day tax is paid without producing an Income-tax Challan.

GSTR-7 for the month of November 2022 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
GSTR-8 for the month of November 2022 to be filed by taxpayer liable for Tax Collected at Source (TCS)

GSTR-1 to be filed by registered taxpayers for the month of November 2022 by all registered taxpayers not under QRMP scheme

GSTR-6 for the month of November 2022 to be filed by Input Service Distributor (ISD)
IFF for the month of November 2022 to be filed by all registered taxpayers under QRMP Scheme

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for November 2021 has been paid without the production of a challan.
Third installment of advance tax for the assessment year 2023-24.
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in October 2022.
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in October 2022.
Due date for issue of TDS Certificate for tax deducted under Section 194M in October 2022.
Due date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for November 2022.
Due date for issue of TDS Certificate for tax deducted under Section 194S in October 2022.

GSTR-5 for the month of November 2022 to be filed by Non-Resident Foreign Taxpayer
GSTR-5A for the month of November 2022 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services
GSTR-3B for the month of November 2022 to be filed by all registered taxpayers not under QRMP scheme
Tax to be deposited in Electronic Cash Ledger, as applicable by all registered taxpayer under QRMP Scheme

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of November 2022
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of November 2022
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of November 2022
Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is 1 January 2021 to 31 December 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under Section 286(2) or the parent entity is resident of a country with which India does not have an agreement for the exchange of the report etc.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194S in the month of November 2022

Filing of belated/revised return of income for the assessment year 2022-23 for all assessees (provided assessment has not been completed before 31 December 2022).
GSTR 9 and 9C for the FY 2021-22 to be filed by all the registered person crossing the applicable threshold limit.

Due date for deposit of tax deducted/collected for the month of December 2022. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan
Due date for deposit of TDS for the period October 2022 to December 2022 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, Section 194A, Section 194D or Section 194H

GSTR-7 for the month of December 2022 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
GSTR-8 for the month of December 2022 to be filed by taxpayer liable for Tax Collected at Source (TCS)

GSTR-1 to be filed by registered taxpayers for the month of December 2022 by all registered taxpayers not under QRMP scheme

GSTR-6 for the month of December 2022 to be filed by ISD
Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of February 2022 by taxpayers with aggregate turnover of up to INR 50 million

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB, Section 194M

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for the month of December 2022 has been paid without the production of a challan
Quarterly statement of TCS for the quarter ending 31 December 2022
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December 2022
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December 2022