Due date compliance calendar November 2022 – Income Tax
| Dates | Act | Nature of Due dates |
| 7th Nov 2022 | Income Tax | Deposit of TDS / TCS for the month of October 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. |
Also See, “TDS on Purchase of Goods”
Also See, “TDS Rate Chart for F.Y. 2022-23”
| 7th Nov 22 | Income Tax | Eqalisation levy payment due date for the month of October 22 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
| 7th Nov 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. The due date has been extended from 31st October 2022 to 7th November 2022 vide Circular No 20/2022 dated 26-10-2022. |
| 14th Nov 22 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-A for the month of September 22. |
| 14th Nov 22 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-B for the month of September 22. |
| 14th Nov 22 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194M for the month of September 22. |
| 14th Nov 22 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194S for the month of September 22. |
| 15th Nov 22 | Income Tax | Form 24G by Government officer where TDS/TCS for October 22 has been deposited without production of challan. |
| 15th Nov 22 | Income Tax | Form No 3BB by a stock exchange for the month of October 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 Nov 22 | Income Tax | Deposits of TDS under section 194-IA for the month of October 22. |
| 30th Nov 22 | Income Tax | Deposits of TDS under section 194-IB for the month of October 22. |
| 30th Nov 22 | Income Tax | Deposits of TDS under section 194M for the month of October 22. |
| 30th Nov 22 | Income Tax | Due date for ITR for A.Y 2022-23 in case of assessee who is required to submit a report under section 92E pertaining to international or specified domestic transaction. |
| 30th Nov 22 | Income Tax | Report in Form No 3CEAA by a constituent entity of an international group for accounting year 2021-22. |
| 30th Nov 22 | Income Tax | TDS Quarterly statement (Form 26Q) for the quarter July 22 to September 2022. The due date of TDS return has been extended from 31st October 2022 to 30th November 2022 vide Circular No 21/2022 dated 27-10-2022. |
Also See, “How to fill TDS return”
| 30th Nov 22 | Income Tax | Due date for Form 64 -Statement of income distribution by Venture Capital Company or fund for income distributed in previous year 2021-22. |
| 30th Nov 22 | Income Tax | Due date for Form 64D – Statement by Alternative Investment Fund (AIF) to principal CIT or CIT for income distributed in previous year 2021-22. |
| 30th Nov 22 | Income Tax | Due date for Form 3CEFA for exercise option of safe harbor rules for International Transaction. |
| 30th Nov 22 | Income Tax | Due date for Form 3CEFB for exercise option of safe harbor rules for specified domestic transactions. |
| 30th Nov 22 | Income Tax | Due date for Form 64A – Statement of Income distribution by business trust to units holders to principal CIT or CIT for income distributed in previous year 2021-22. |
| 30th Nov 22 | Income Tax | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future. (If the assessee is required to submit return of Income on 30th November 2022). |
| 30th Nov 22 | Income Tax | Due date for Form No 10 – Statement for accumulate income for future application under section 10(21) or Section 11(1). (If the assessee is required to submit of return of Income n 30th November 2022.) |
| 30th Nov 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(2AB). (If Company has any international or Specified domestic transaction) |
| 30th Nov 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 November 30, 2022). |
| 30th Nov 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 November 30, 2022). |
| 30th Nov 22 | Income Tax | Due date for furnishing of challan cum statement in respect Tax deduction under Section 194S in the month of October 2022. |
Due date Compliance Calendar November 2022 – GST
| Dates | Act | Nature of Due dates |
| 10th Nov 22 | GST | GSTR – 7 (TDS Deducted) for the month of October 22. |
| 10th Nov 22 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of October 22. |
| 11th Nov 22 | GST | GSTR – 1 for the month of October 22 for taxpayer who does not opt QRMP scheme under GST. |
| 13th Nov 22 | GST | Invoice furnishing facility (IFF) for taxpayer who opt QRMP Scheme under GST. Know more about “QRMP Scheme under GST”. |
| 13th Nov 22 | GST | GSTR 6 (Return by Input Service distributor for the month of October 22. |
| 13th Nov 22 | GST | GSTR – 5 by non-resident taxpayers for the month of October 22. |
| 13th Nov 22 | GST | GSTR -5A by OIDAR service providers for the month of October 22. |
| 20th Nov 22 | GST | GSTR 3B for the month of October 22 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 25th Nov 22 | GST | GST October 22 monthly payment for taxpayers who opt for QRMP Scheme under GST. |
Due date Compliance Calendar November 2022 – Others
| Dates | Act | Nature of Due dates |
| 15th Nov 22 | PF and ESI | EPF and ESI payment for the month of October 22. |
Also See, “Exemptions for startups”
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