Statutory Tax Compliance Tracker –  for JUNE, 2022

1. Compliance requirement under Income Tax act, 1961

  Sl.  Compliance Particulars  Due Dates  
1Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month (May, 2022).07.06.2022
2.​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 202214.06.2022
  3​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 202214.06.2022
  4​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 202214.06.2022
  5​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2022 has been paid without the production of a challan  15.06.2022
  6​Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 202215.06.2022
7​First instalment of advance tax for the assessment year 2023-2415.06.2022
8​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2021-22  15.06.2022
9D​ue 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 May, 2022  15.06.2022
10​Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2021-2215.06.2022
  11​Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2021-22  29.06.2022
        12​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2022   ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2022   ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2022          30.06.2022
13Return in respect of securities transaction tax for the FY 2021-2230.06.2022
13Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 31.03.202230.06.2022
15Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2021-2230.06.2022
16Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2021-22. This statement is required to be furnished to the unit holders in form No. 64B30.06.2022
17Furnishing of Equalisation Levy statement for the Financial Year 2021-2230.06.2022
18Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2022​30.06.2022

2. 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
May, 202220th June, 2022Due Date for filling GSTR – 3B return for the month of June, 2021 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
May, 202222nd June, 2022 Due Date for filling GSTR – 3B return for the month of June, 2021 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
May, 202224th June, 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 (May, 2022)11.06.20221. 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           20.06.2022
  GSTR -6Every Input Service Distributor (ISD)  13th of succeeding month  13.06.2022
  GSTR -7Return for Tax Deducted at source to be filed by Tax Deductor  10th of succeeding month  10.06.2022
  GSTR -8E-Commerce operator registered under GST liable to TCS10th of succeeding month10.06.2022

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        13.06.2022

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

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.

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