Due date compliance calendar October 2022 – Income Tax
| Dates | Act | Nature of Due dates |
| 7th Oct 22 | Income Tax | Deposit of TDS / TCS for the month of September 2022. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
| 7th Oct 2022 | Income Tax | Due date for TDS for the period July 2022 to September 2022 when assessing officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
Also See, “TDS on Purchase of Goods”
Also See, “TDS Rate Chart for F.Y. 2022-23”
| 7th Oct 22 | Income Tax | Eqalisation levy payment due date for the month of September 22 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
| 7th Oct 22 | Income Tax | Due date for filing of Audit Report under Section 44AB for the A.Y. 2022-23 in case of corporate or non-corporate assessee (who is required to submit ITR on 31st October 2022). (Date extended from 30th September 2022 to 7th October 2022. |
| 15th Oct 22 | Income Tax | Deposits of TDS under section 194-IA for the month of August 22. |
| 15th Oct 22 | Income Tax | Deposits of TDS under section 194-IB for the month of August 22. |
| 15th Oct 22 | Income Tax | Deposits of TDS under section 194M for the month of August 22. |
| 15th Oct 22 | Income Tax | Form 24G by Government officer where TDS/TCS for September 22 has been deposited without production of challan. |
| 15th Oct 22 | Income Tax | TCS quarterly statement for the quarter ending 30th September 2022. |
| 15th Oct 22 | Income Tax | Upload Form No 15G/15H declaration received from recipient during the quarter ended on 30th September 2022. |
| 15th Oct 22 | Income Tax | Form No 3BB by a stock exchange for the month of September 2022. The said form to be furnished by stock exchange in respect of transactions in which client code has been modified after registering in the system. |
| 30th Oct 22 | Income Tax | Deposits of TDS under section 194-IA for the month of September 22. |
| 30th Oct 22 | Income Tax | Deposits of TDS under section 194-IB for the month of September 22. |
| 30th Oct 22 | Income Tax | Deposits of TDS under section 194M for the month of September 22. |
| 30th Oct 22 | Income Tax | TCS quarterly statement in respect for quarter July 22 to September 22. |
| 31st Oct 22 | Income Tax | Intimation in Form no 3CEAB for the accounting year 2021-22 by a designated entity, resident in India, of an international group. |
| 31st Oct 22 | Income Tax | TDS Quarterly statement for the quarter July 22 to September 2022. |
Also See, “How to fill TDS Return“
| 31st Oct 22 | Income Tax | Due date for furnishing of Annual audited account for each approved programmes under Section 35(2AA). |
| 31st Oct 22 | Income Tax | Quarterly return of Non-deduction of TDS by a banking company from interest on time deposit in respect for the quarter July 22 to September 22. |
| 31st Oct 22 | Income Tax | Copies of declaration received in Form no 60 during 1st April 2022 to 30th September 2022 to the concerned Director / Joint Director. |
| 31st Oct 22 | Income Tax | Due date for filing of return of income for the assessment year 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 applies. |
| 31st Oct 22 | Income Tax | Audit report under Section 44AB in case of assessee who is also require to submit a report pertaining to international or specified domestic transactions under Section 92E. |
| 31st Oct 22 | Income Tax | Due date for furnishing report in Form 3CEB in respect of international transaction or specified domestic transaction. |
| 31st Oct 22 | Income Tax | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2022). |
| 31st Oct 22 | Income Tax | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2022). |
| 31st Oct 22 | Income Tax | Form 9A application for exercising the option available under explanation to Section 11(1) to apply income of previous year in the next year or in the future (if due date of submission of return of income is 31st October 2022). |
| 31st Oct 22 | Income Tax | Furnishing of statement in Form no 10 to accumulate income for future application under section 10(21) or section 11(1) (if due date of submission of return of income is 31st October 2022.) |
| 31st Oct 22 | Income Tax | Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2021-22 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is October 31, 2022). |
| 31st Oct 22 | Income Tax | Submit copy of audit of accounts to the secretary, department of scientific and industrial research in case company is eligible for weighted deduction under section 35(2B). (If company does not have any international / specified domestic transaction) |
| 31st Oct 22 | Income Tax | Intimation in Form 10BBB for the quarter ended on 30th September 2022 by pension fund in respect of each investment made in India. |
| 31st Oct 22 | Income Tax | Intimation in Form II for the quarter ended on 30th September 2022 by Sovereign Wealth Fund in respect of each investment made in India. |
Due date Compliance Calendar October 2022 – GST
| Dates | Act | Nature of Due dates |
| 1st Oct 22 | GST | E- Invoice applicability for business with turnover more than INR 10 Cr in any previous F.Y. between 2017-18 to 2021-22. |
| 10th Oct 22 | GST | GSTR – 7 (TDS Deducted) for the month of September 22. |
| 10th Oct 22 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of September 22. |
| 11th Oct 22 | GST | GSTR – 1 for the month of September 22 for taxpayer who does not opt QRMP scheme under GST. |
| 13th Oct 22 | GST | GSTR – 1 or Invoice furnishing facility (IFF) for taxpayer who opt QRMP Scheme under GST. Know more about “QRMP Scheme under GST”. |
| 13th Oct 22 | GST | GSTR 6 (Return by Input Service distributor for the month of September 22. |
| 13th Oct 22 | GST | GSTR – 5 by non-resident taxpayers for the month of September 22. |
| 18th Oct 22 | GST | CMP 08 by composition dealer for the quarter July 22 to September 22. |
| 20th Oct 22 | GST | GSTR 3B for the month of September 22 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 20th Oct 22 | GST | GSTR -5A by OIDAR service providers for the month of September 22. |
| 22nd Oct 22 | GST | GSTR 3B for the quarter July 22 to September 22 for taxpayers who opt for QRMP Scheme. (For Group “A” States) |
| 24th Oct 22 | GST | GSTR 3B for the quarter July 22 to September 22 for taxpayers who opt for QRMP Scheme. (For Group “B” States) |
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.
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.
Due date Compliance Calendar October 2022 – Others
| Dates | Act | Nature of Due dates |
| 15th Oct 22 | PF and ESI | EPF and ESI payment for the month of September 22. |
| 15th Oct 22 | Com Act | MCA Extends due date of filing e-form DIR-3 KYC and web form DIR-3 WEB from 30th September 2022 to 15th October 2022. |
| 14th Oct 22 | Com. Act | ADT – 1 if AGM was held on 30th September 2022. |
| 29th Oct 22 | Com. Act | MGT – 14 if board meeting held on 30th September 2022. |
| 29th Oct 22 | Com. Act | AOC – 4 if AGM was held on 30th September 2022. |
| 29th Oct 22 | Com. Act | MGT – 15 by listed entities if AGM was held on 30th September 2022. |
| 30th Oct 22 | Com. Act | NDH -3 by Nidhi companies for the period April 2022 to September 22. |
| 30th Oct 22 | LLP | Form 8 by LLP |
| 31st Oct 22 | MSME | MSME -1 for the period April 2022 to September 22. |
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