Statutory and Compliance Calendar for the month of November 2022

 

As we all know that complying with the compliance deadline is very essential and requires proper planning. Therefore to keep updated on the various statutory and compliance deadlines we have put together a consolidated compliance calendar that shows all the important due dates.

 

here we are with the prepared tax and ROC Compliance Calendar for the due dates falling in October 2022 covering different tax and Statutory compliance due dates relating to the registrar of companies (ROC) filing, OPC Annual Filing, GST Return Filing, and Income Tax Filing falling in October 2022

 

Essential due dates for the GST Returns in November 2022

 

Forms to be filed 

Due dates 

Who needs to file?

GSTR-1

11 November 2022

Taxpayers having a collected turnover of more than Rs. 1.50 cr. or choose to file returns every month. 

GSTR 7

10 November 2022

GSTR-7 return is required to be filed by the persons who need to deduct TDS under GST

GSTR 8

10 November 2022

GSTR-8 return should be filed by the e-commerce operators who need to deduct (Tax collected at source) TCS under GST

GSTR 6

13 November 2022

Input Service Distributors

GATR 5 and 5A

20 November 2022

Non-Resident Taxpayers and ODIAR services provider

GSTR 1 (QRMP)

13 November 2022

GST return QRMP is for the taxpayers who opted for the QRMP scheme (Optional)

GST Challan Payment

25 November 2022

Payment of GST challan if no adequate ITC for September (for the Quarterly Filers)

GSTR 3B

20 November 2022

GSTR-3B Due dates has an annual turnover of more than 5 Cr.

 

Due dates for the Income Tax PF/Compliance/ESI in November month of 2022



Challan No. ITNS-281

7 November 2022

Payment of TDS/TCS collected or deducted in September 2022.

ITR Return

7 November 2022

The due date to file income returns for the assessment year (A.Y.) 2022-23 in case the assessee (Does not possess any international or restricted domestic transaction) is (a) corporate-assessee. (b) non-corporate assessee (whose books of account are needed to be audited) 

© firm’s partners whose books of accounts are needed to be audited if the provisions of section 5A apply

TDS Payment

30 November 2022

As Extended

Quarterly statement of tax deducted at the source (TDS) deposited for the quarter ended September 30, 2022,

Form No. 3CEJ

30 November 2022

Report from an accountant to be furnished for purposes of section 9A pertaining to arm’s length price related remuneration yielded by an eligible investment fund to the fund manager. In case the assessee is required to furnish a return of income on November 30, 2022).

TDS Certificate

14 November 2022

Due date to the furnishing of TDS Certificate for tax deducted u/s 194IA in the month of September 2022

TDS Certificate

14 November 2022

Due date to provide TDS Certificate for tax deducted u/s 194IB in September month of 2022

TDS Certificate

14 November 2022

Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of September 2022

TDS Certificate

30 November 2022

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October 2022

Copy of Audit of Accounts

30 November 2022

Following persons are compulsorily required to get their accounts audited as per section 44AB: A person holding on business if his total sales, turnover or gross receipts (as the case may be) in business for exceeds Rs. 1 crore.

Form No. 10

30 November 2022

Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is asked to furnish a return of income on November 30, 2022).

Form No. 9A

30 November 2022

Form 9A is to be furnished for exercising the option obtainable under Explanation to section 11(1) to apply the income of the previous year in the next year or upcoming year (if the assessee would be asked to furnish a return of income on November 30, 2022).

Form No. 64D

30 November 2022

Statement to be furnished in Form No. State of Income Paid or credited by an investment fund to be submitted under section 115UB of the Income Tax Act, 1961 (during the previous year 2021-22) to units holders

Form No. 64A

30 November 2022

This is for furnishing of a report of income allocated by business trust to unit holders during the financial year 2021-22. This form must be filed electronically to Principal CIT or CIT in form No. 64A

Form 24G by a Government officer

15 November 2022

Form 24G is to be furnished by an office of the Government where TDS/TCS for October month of 2022 (yielded without the production of a challan)

Form No. 3BB

15 November 

Income tax 3BB Form is a monthly statement to be submitted by a stock exchange pertaining to transactions in which client codes have been rectified after registering in the system for the month.

Electronic Challan cum Return (ECR) (PF)

15 November 2022

E-payment of Provident Fund

Form No. 3CEAA

30 November 2022

under sub-section (4) of section 92D of the Income Tax Act, The Form 3CEAA Report is to be furnished Part A: For every entity having international transactions during the year.

Form No. 3CEFB

30 November 

Due date to exercise the option of safe Harbor rules for a specified domestic transaction by furnishing Form 3CEFB





Essential Due Dates for OPC and Company Annual Filing in the November month-2022

 

Form MGT 7A

28 November-2022 (As per the MCA MGT 7A Help Kit)

One Person Companies (OPCs) and small companies are required to file the e-form MGT-7A. It is applicable to only Other companies established under the Companies Act, 2013 (‘Act’) who must file an e-form MGT-7 with the (ROC) Registrar of Companies.

Form MGT 7

28 November-2022

Form MGT-7 must be furnished by all the registered public/private companies every year. Form MGT-7 is maintained by the Registrar of Companies (ROC) via electronic mode. A company is required to file Form MGT-7 for its annual returns.

 

The month of November 2022 is very essential for taxpayers for the due dates for various compliances under the Goods and Service Act, Income Tax Act, Companies Act and LLP Act. make sure you file the above-mentioned forms before the due dates to escape hefty penalties. Therefore, we advise you to be pre-prepared and complete all your required filings before the time and due dates end.