Due date compliance calendar February
| Due date Compliance Calendar February 2022 – Income Tax | ||
| Dates | Act | Nature of Due dates |
| 7th Feb 22 | Income Tax | Deposits of TDS /TCS for the month of January 22. |
| Also See, “TDS Rate Charts for F.Y. 2021-22” | ||
| Also See, “TDS on Purchase of Goods” | ||
| 7th Feb 22 | Income Tax | Eqalisation levy payment due date for the month of January 2022 in respect of equalisation levy on “Specified services”. |
| Know more about “Equalistion levy tax with examples” | ||
| 14th Feb 22 | Income Tax | Issue of TDS Certificate u/s 194-IA in respect of TDS deducted in the month of December 21. |
| 14th Feb 22 | Income Tax | Issue of TDS Certificate u/s 194-IB in respect of TDS deducted in the month of December 21. |
| 14th Feb 22 | Income Tax | Issue of TDS Certificate u/s 194-M in respect of TDS deducted in the month of December 21. |
| 15th Feb 22 | Income Tax | Due date for filing of Audit Report under section 44AB in case of those corporate or non corporate assessee who were required to submit his/its return of income on 31st October 2021.
Tax Audit due date extended to 15th February 2022 vide circular No 01/2022 dated 11-01-2022. |
| 15th Feb 22 | Income Tax | Due date for filing of Audit Report under section 44AB for those assessee who is also required to submit a report pertaining to International or specified domestic transaction under section 92E.
Tax Audit due date extended to 15th February 2022 vide circular No 01/2022 dated 11-01-2022. |
| 15th Feb 22 | Income Tax | Due date for filing of ITR for the AY 2021-22 if the assessee (not having any international or specified domestic transaction) is (a) corporate assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply
However the above ITR filing due date has been further extended to March 15, 2022 vide Circular No. 01/2022, dated 11-01-2022. |
| 15th Feb 22 | Income Tax | Due Date by Government’s office for furnishing of Form 24G. (TDS for the month of January 22 without challan production) |
| 15th Feb 22 | Income Tax | TDS Quarterly Certificate for the quarter ended on 31st December 2021, in respect of TDS for payments other than Salary. |
| 28th Feb 22 | Income Tax | Due date for filing ITR for AY 2021-22 in case of those assess who is required to submit a report under section 92E pertaining to international or specified domestic transaction.
However, the above due date has been further extended to 15th March 2022 vide circular no 01/2022 dated 11-01-2022. |
Due date Compliance Calendar February 2022 – GST
| 10th Feb 22 | GST | GSTR – 7 (TDS Deducted) for the month of January 2022. |
| 10th Feb 22 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of January 2022. |
| 11th Feb 22 | GST | GSTR – 1 for the month of January 22 for taxpayer who does not opt QRMP scheme under GST. |
| 13th Feb 22 | GST | GSTR -1 or Invoice furnishing facility (IFF) for taxpayer who opt QRMP Scheme under GST. |
| Also See. “QRMP Scheme under GST” | ||
| 13th Feb 22 | GST | GSTR 6 (Return by Input Service distributor for the month of January 22. |
| 20th Feb 22 | GST | GSTR 3B for the month of January 2022 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 20th Feb 22 | GST | GSTR – 5 by non-resident taxpayers for the month of January 22. |
| 20th Feb 22 | GST | GSTR -5A by OIDAR service providers for the month of January 22. |
| 25th Feb 22 | GST | GST January month payment for taxpayers who opt for QRMP Scheme under GST. |
| 28th Feb 22 | GST | GSTR 9 (GST Annual Return) for F.Y. 2020-21 |
| 28th Feb 22 | GST | GSTR 9C reconciliation statement to be filed by taxpayers having turnover exceeding Rs 5 Cr for F.Y. 2020-21. |
| Also See, “Form GSTR 9 in Excel Format” | ||
| Also See, “Form GSTR 9C in Excel Format” | ||
Due date Compliance Calendar February 2022 – Others
| 15th Feb 22 | PF and ESI | EPF and ESI payment for the month of January 21. |
Also See, “Exemptions for startups”
Also See, “Income Tax Slab for AY 2021-22”
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