Compliance Calendar

10 November 2022

• GSTR-7 for the month of October 2022 to be filed by taxpayer liable for TDS.
• GSTR-8 for the month of October 2022 to be filed by taxpayer liable for TCS.

13 November 2022

• GSTR-6 for the month of October 2022 to be filed by Input Service Distributor (ISD).
• Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of October 2022 by taxpayers with aggregate turnover of up to INR 50 million.

20 November 2022

• GSTR-5 for the month of October 2022 to be filed by Non-Resident Foreign Taxpayer.
• GSTR-5A for the month of October 2022 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services.
• GSTR-3B for the month of October 2022 to be filed by all registered taxpayers not under QRMP scheme.

30 November 2022

Last date for:

• Claiming ITC pertaining to FY 2021-22.
• Issuing credit notes for invoices pertaining to FY 2021-22.
• Amending the details of outward supplies furnished during FY 2021-22.
• Amending GSTR-8 filed by E-Commerce Operators

30 November 2022

• Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB,194-M in the month of October 2022.
• Return of income for the assessment year 2022-23 in the case of an assessee if he/it is required to submit a report under Section 92E pertaining to an international or specified domestic transaction(s).
• Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2021-22.
• Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2021-22 (Form No. 64).
• Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during the previous year 2021-22) to units holders.
• Due date to exercise the option of safe harbour rules for an international transaction by furnishing Form 3CEFA.
• Due date to exercise the option of safe harbour rules for a specified domestic transaction by furnishing Form 3CEFB.
• Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2021-22. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.
• Application in Form 9A for exercising the option available under Explanation to Section 11(1) to apply income of the previous year in the next year or in the future (if the assessee is required to submit a return of income on 30 November 2022).
• Statement in Form no. 10 to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (if the assessee is required to submit a return of income on 30 November 2022).
• Submit a copy of the audit of accounts to the Secretary, Department of Scientific and Industrial Research, in case the company is eligible for weighted deduction under Section 35(2AB) [if a company has any international/specified domestic transaction].
• Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is 30 November 2022).
• Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager. (if the assessee is required to submit a return of income on 30 November 2022).
• Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194S in the month of October 2022. Note: Applicable in case of specified person as mentioned under Section 194S.
• Quarterly statement of TDS deposited for the quarter ending September 2022. The due date for furnishing of TDS statement for the quarter ending September 2022 has been extended from 31 October 2022 to 30 November 2022 vide Circular no. 21/2022, dated 27 October 2022.

10 December 2022

• GSTR-7 for the month of November 2022 to be filed by taxpayer liable for TDS.
• GSTR-8 for the month of November 2022 to be filed by taxpayer liable for TCS.

13 December 2022

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