Compliance Calendar April 2022: Income/GST Tax Due Date Calendar

Compliance Calendar April 2022: Income/GST Tax Due Date Calendar As we enter into a new Financial Year, here is the due date compliance calendar for April 2022. We have tried to cover GST, Income Tax, and Company Law Compliances. Hope the same will help you in keeping track of all the compliance to be done this month.

Good and Service Tax (GST Due Date Calendar)

• GSTR-3B (March 2022) - Apr 20th, 2022 [Turnover exceeding 5 crores or opted to file monthly return]
• GSTR-3B (Jan-Mar, 2022) - Apr 22nd, 24th, 2022 [Opted for Quarterly filing as per QRMP Scheme]
• GSTR-1 (Mar, 2022) - Apr 11th, 2022 [Turnover exceeding 5 crores or opted to file monthly return]
• IFF (Optional) (Mar,2022) - NA [Opted for Quarterly filing as per QRMP Scheme]
• GSTR-1 (Jan-Mar, 2022) - Apr 13th, 2022 [Opted for Quarterly filing as per QRMP Scheme]
• CMP-08 (Jan-Mar, 2022) - Apr 18th, 2022
• GSTR-4 (2021-22) - Apr 30th, 2022
• GSTR-5 (Mar, 2022) - Apr 20th, 2022
• GSTR-5A (Mar, 2022) - Apr 20th, 2022
• GSTR-6 (Mar, 2022) - Apr 13th, 2022
• GSTR-7 (Mar, 2022) - Apr 10th, 2022
• GSTR-8 (Mar, 2022) - Apr 10th, 2022
• RFD-10 - 18 Months after the end of the quarter for which refund is to be claimed

Please also note that GST E-Invoicing is applicable for Turnover of more than Rs. 20 Cr with effect from 1st April 2022.

Income Tax (Income Tax Due Date Calendar or TDS Due Date Calendar)

• TDS Deposit (March 2022) - Apr 7th, 2022 [Office of the Government]
• TDS Deposit (March 2022) - Apr 30th, 2022 [Assessee other than an office of the Government]
• E-filing of a declaration in Form No. 61 containing particulars of Form No. 60 (Oct-Mar, 2022) - Apr 30th, 2022
• Form 15G (Jan-Mar, 2022) - Apr 30th, 2022

Other Compliances (Company Law Due Date Calendar)

• The due date for the payment of PF contribution for the Month of March 2022 is 15.04.2022.
• The Due Date for the payment of ESI contribution for the Month of March 2022 is 15.04.2022.
• The Ministry of Corporate Affairs [MCA] vide Company Law Notification Dated 31st March 2022, has extended the due date for applicability of Usage of accounting software having feature of recording audit trail. Earlier the due date was 1st April 2022. The same is now applicable from 1st April 2023.
• The Due Date for filing Form CSR 2 has been extended to 31.05.2022. Earlier the due date was 31st March 2022.