Due Date Compliance Calendar for January 2022

Due Date Compliance Calendar for January 2022 Due dates for Compliances under GST GSTR-3B – Monthly GST Return Turnover in the previous financial yea…

M.K.GUPTA

Jan 6, 2022

Last update on Jan 6, 2022

Due Date Compliance Calendar for January 2022

Due dates for Compliances under GST

GSTR-3B – Monthly GST Return

*Turnover in the previous financial year*	*Return for the Month*	*Extended Due Date*
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.	DEC -2021	20-JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category - I	DEC Quarter	22-JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category - II	DEC Quarter	24-JAN

GSTR-1

*Turnover*	*Return for Month / Quarter*	*Extended Due Date*
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.	DEC -2021	11-JAN
GSTR-1/ IFF - Optional for Taxpayers who have opted for QRMP	DEC -2021	13-JAN

20-01-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for DEC month
20-01-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for DEC month
13-01-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for DEC month.
10-01-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for DEC month
10-01-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for DEC month.
RFD-10 - 18 Months after the end of quarter for which refund is to be claimed

Due dates for Compliance under Income tax

07-01-2022 - Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of DEC.
15-01-2022-Due date for filing of Tax audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate-assessee.
15-01-2022- Due date for filing TCS Return for Quarter ending December 2021
31-01-2022-Due date for filing of Tax audit report under section 44AB for the assessment year 2021-22 in the case of Taxpayers who were supposed to file Transfer Pricing Report.
31-01-2022-Due date for filing TDS Return for Quarter ending December 2021.
14-01-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o NOV 2021
14-01-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o NOV 2021
14-01-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o NOV 2021
30-01-2022- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of DEC