DUE DATES FOR THE CALENDAR YEAR 2022

PAYROLL | TAXATION | COMPLIANCE | ACCOUNTING Follow Us On:

JAN - JUN 2022 www.relativity.co.in | [email protected]

TAX HEAD PARTICULARS Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22

Payment of TDS to Government 7 7 7 ^^ 30 ^^ 7 7

Payment of TCS to Government 7 7 7 7 ^^ 7 7
Filing of Quarterly TDS Returns 31 31
TAX DEDUCTION
Filing of Quarterly TCS Returns $ # ^^ 15 ^^ 15
AT SOURCE
Form 27D Issuance to Vendors 31 31
Form 16A Issuance to Vendors 15 15
Form 16, Part A & Part B Issuance to Employees 15
Payment of Advance Tax by Non-Corporates D 100% by 15/31 15% by 15
ADVANCE TAX
Payment of Advance Tax by Corporates D 100% by 15/31 15% by 15
Filing of Form 49C u/s.285 for Furnishing statement of
Non-Resident Liaison offices- Income of business trust to its
INCOME TAX Annual Tax Return & Compliance 30; Return of Tax Deduction unitholders in form No. 64B
approved by Superannuation under rule 12CA-30
trust/4th schedule
Board Meetings & AGM C C
ROC COMPLIANCE Annual Returns Due Dates L 30
Annual Returns Due Dates
RBI COMPLIANCE FLA
Filing of GSTR 1 - Turnover>5Cr or who opt for
11 11 11 11 11 ^^ 11
monthly filing
Filing of GSTR 1 - who opt for QRMP 11 B2B (Optional) B2B (Optional) 11 B2B (Optional) B2B (Optional)

GST return for any Payment - PMT 06 - who opt for QRMP 25 25 25 ^^ 25
regular Business Filing of GSTR 3B - Turnover>5Cr or who opt for
20 ^^ 20 ^^ 20 20 20 20
monthly filing
Filing of GSTR 3B - who opt for QRMP ^^ 22 or 24 22 or ^^ 24
Filing of GSTR 9A & 9C
PROVIDENT FUND Payment of PF Contributions $ # ^^ 15 15 15 $ # 15 ^^ 15 15

ESI Payment of ESI Contributions $ # ^^ 15 15 15 $ # 15 ^^ 15 15

Payment of Professional Tax in Tamilnadu Oct-Mar within 28th PT of HY within 31

PROFESSIONAL
TAX Payment of Professional Tax in Karnataka 20 ^^ 20 ^^ 20 20 20 20
Filing of Professional Tax Return in Karnataka 20 ^^ 20 ^^ 20 20 20 20

Notes: A-1st HY period - 1st April to 30th September; B-2nd HY period - 1st October to 31st March; C-Board Meetings - U/s 173 of Companies Act, 2013, Four Meetings in every Year ie. Quarter-wise, and Maximum Gap between Two Meetings
shall be 120 days; D-Advance Tax on 31st March - Tax on Capital Gains (Or) Income earned after 15th March; E-a) Any company other than a company who is required to furnish a report in Form No. 3CEB under section 92E (i.e. other than
covered in 2 below), b) Any person (other than a company) whose accounts are to be audited under the Income-tax Law or under any other law, c) A working partner of a firm whose accounts are required to be audited under this Act or under any
other law; F-Any person (maybe corporate/non-corporate) who is required to furnish a report in Form No. 3CEB under section 92E; G-Form AOC-4 should be filed on or before 30 days from the date of Annual General Meeting maximum time
limit will be 30th September; H-Form MGT-7 should be filed on or before 60 days from the date of Annual General Meeting. The maximum time limit will be 31 Oct; I-$ - Indicator of Public Holidays in Tamilnadu; J-# - Indicator of Public
Holidays in Karnataka; K-^^ - Indicator of Saturday and Sundays; ROC Returns note: Event-based ROC filings are not listed here. It should be filed based on the occurrence of the events such as Auditor Appointment, Director Appointment, the
resignation of a director, etc... L-Form 11 is to be filed within 60 days of closure of its financial year by LLP; M-Statement of Account and Solvency shall be filed with the Registrar within a period of 30 days from the end of six months of the
financial year to which the statement relates by LLP; N-Foreign Liabilities and Assets (FLA return) due date | RBI Returns note: RBI filings such as FC-GRP, FC-TRS, LLP-I, LLP-II, CN, ESOP, DI, DRR, APR, ARF, and etc... should be filed based on
the applicable transaction occurred; General Note: Below below filings are subject to the business transaction: 1. Please refer to Export incentive Scheme due dates for the previous financial years | 2. The GST law requires that every claim for
refund is to be filed within 2 years from the relevant date
 DUE DATES FOR THE CALENDAR YEAR 2022

PAYROLL | TAXATION | COMPLIANCE | ACCOUNTING Follow Us On:

JUL - DEC 2022 www.relativity.co.in | [email protected]

TAX HEAD PARTICULARS Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Payment of TDS to Government 7 ^^ 7 7 7 7 7

Payment of TCS to Government 7 ^^ 7 7 7 7 7
Filing of Quarterly TDS Returns ^^ 31 31
TAX DEDUCTION
Filing of Quarterly TCS Returns 15 15
AT SOURCE
Form 27D Issuance to Vendors ^^ 31 30
Form 16A Issuance to Vendors $ # 15 15
Form 16, Part A & Part B Issuance to Employees
Payment of Advance Tax by Non-Corporates 45% by 15th 75% by 15
ADVANCE TAX
Payment of Advance Tax by Corporates 45% by 15th 75% by 15
F for Corporates with Forex
For all Non-Tax Audit cases & transactions/transfer pricing - 30;
E for Corporates; 44AB Tax Furnishing of statement of income
INCOME TAX Annual Tax Return & Compliance other than corporates - ^^ 31
Audit cases - 30 by VCF; Furnishing Statement of
Income by Business Trust to CIT
in form No. 64A under Rule 12CA
Board Meetings & AGM C AGM by Aug C
ROC COMPLIANCE Annual Returns Due Dates G 30 M ^^ 30 H 30
Annual Returns Due Dates 30
RBI COMPLIANCE FLA 15
Filing of GSTR 1 - Turnover>5Cr or who opt for
11 11 ^^ 11 11 # 11 ^^ 11
monthly filing
Filing of GSTR 1 - who opt for QRMP 11 B2B (Optional) B2B (Optional) 11 B2B (Optional) B2B (Optional)

GST return for any Payment - PMT 06 - who opt for QRMP 25 ^^ 25 25 $ # ^^ 25
regular Business Filing of GSTR 3B - Turnover>5Cr or who opt for
20 ^^ 20 20 20 ^^ 20 20
monthly filing
Filing of GSTR 3B - who opt for QRMP 22 or ^^ 24 ^^ 22 or $ # 24

Filing of GSTR 9A & 9C ^^ 31

PROVIDENT FUND Payment of PF Contributions 15 $ # 15 15 15 15 15

ESI Payment of ESI Contributions 15 $ # 15 15 15 15 15

Payment of Professional Tax in Tamilnadu Apr-Sep within $ # 31 PT of HY within 30

PROFESSIONAL
TAX Payment of Professional Tax in Karnataka 20 ^^ 20 20 ^^ 20 20 20
Filing of Professional Tax Return in Karnataka 20 ^^ 20 20 ^^ 20 20 20

Notes: A-1st HY period - 1st April to 30th September; B-2nd HY period - 1st October to 31st March; C-Board Meetings - U/s 173 of Companies Act, 2013, Four Meetings in every Year ie. Quarter-wise, and Maximum Gap between Two Meetings
shall be 120 days; D-Advance Tax on 31st March - Tax on Capital Gains (Or) Income earned after 15th March; E-a) Any company other than a company who is required to furnish a report in Form No. 3CEB under section 92E (i.e. other than
covered in 2 below), b) Any person (other than a company) whose accounts are to be audited under the Income-tax Law or under any other law, c) A working partner of a firm whose accounts are required to be audited under this Act or under any
other law; F-Any person (maybe corporate/non-corporate) who is required to furnish a report in Form No. 3CEB under section 92E; G-Form AOC-4 should be filed on or before 30 days from the date of Annual General Meeting maximum time
limit will be 30th September; H-Form MGT-7 should be filed on or before 60 days from the date of Annual General Meeting. The maximum time limit will be 31 Oct; I-$ - Indicator of Public Holidays in Tamilnadu; J-# - Indicator of Public
Holidays in Karnataka; K-^^ - Indicator of Saturday and Sundays; ROC Returns note: Event-based ROC filings are not listed here. It should be filed based on the occurrence of the events such as Auditor Appointment, Director Appointment, the
resignation of a director, etc... L-Form 11 is to be filed within 60 days of closure of its financial year by LLP; M-Statement of Account and Solvency shall be filed with the Registrar within a period of 30 days from the end of six months of the
financial year to which the statement relates by LLP; N-Foreign Liabilities and Assets (FLA return) due date | RBI Returns note: RBI filings such as FC-GRP, FC-TRS, LLP-I, LLP-II, CN, ESOP, DI, DRR, APR, ARF, and etc... should be filed based on
the applicable transaction occurred; General Note: Below below filings are subject to the business transaction: 1. Please refer to Export incentive Scheme due dates for the previous financial years | 2. The GST law requires that every claim for
refund is to be filed within 2 years from the relevant date