Income-Tax & GST Compliance Calendar for December 2022

Tax Compliance Tracker – December, 2022

Compliance requirement under Income Tax act, 1961

  Sl.  Compliance Particulars  Due Dates  
1Due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961 for the previous month (Nov. – 22).07.12.2022
  2.Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan  15.12.2022
3​Third instalment of advance tax for the assessment year 2023-2415.12.2022
4​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 202215.12.2022
  5​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 202215.12.2022
 ​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 202215.12.2022
  6​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 202215.12.2022
  7Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022 Note: Applicable in case of specified person as mentioned under section 194S15.12.2022
8​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 202230.12.2022
9​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 202230.12.2022
10​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 202230.12.2022
11​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 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 exchange of the report etc.  30.12.2022
12Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2022   Note: Applicable in case of specified person as mentioned under section 194S  30.12.2022
13​Filing of belated/revised return of income for the assessment year 2022-23 for all assessee (provided assessment has not been completed before December 31, 2022)31.12.2022

Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax periodDue DateParticulars
November, 202220th December, 2022Due Date for filling GSTR – 3B return for the month of September, 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.   Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.  

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax periodDue Date Particulars
November, 202222nd December, 2022 Due Date for filling GSTR – 3B return for the month of September, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep  

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax periodDue Date Particulars
November, 202224th December, 2022 Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing         
Group B States:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

B. Filing Form GSTR-1:

Tax periodDue DateRemarks
Monthly return (November, 2022)11.12.20221. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.   2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.Compliance ParticularsTimeline Due Date
GSTR-5 & 5ANon-resident ODIAR services provider file Monthly GST Return20th of succeeding month           20.12.2022
  GSTR -6Every Input Service Distributor (ISD)  13th of succeeding month  13.12.2022
  GSTR -7Return for Tax Deducted at source to be filed by Tax Deductor  10th of succeeding month  10.12.2022
  GSTR -8E-Commerce operator registered under GST liable to TCS10th of succeeding month10.12.2022

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.Compliance ParticularsTimeline Due Date
  Details of outward supply-IFF &   Summary of outward supplies by taxpayers who have opted for the QRMP scheme.GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.   Summary of outward supplies by taxpayers who have opted for the QRMP scheme.        13th of succeeding month  – Monthly   Quarterly Return    13.12.2022

E. GST Refund:

Form No.Compliance ParticularsDue Date  
RFD -10Refund of Tax to Certain Persons18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular  Due Date
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.  25.12.2022

G. GST GSTR 9 & 9C: Annual Return

Compliance Particular  Due Date
GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year. For 2021-22  31.12.2022

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