Statutory Compliance Calendar for December 2022 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of December 2022 : Below mentioned are some important due dates under Income tax, GST, company law etc for the month of December 2022
- Income Tax
| Nature | Due Date |
| Due date for payment of TCS/TDS for the month of November 2022 | 7th December 2022 |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of October, 2022 | 15th December 2022 |
| Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022 | 15th December 2022 |
| Due date for issue of TDS Certificate for tax deducted in Form 26Q for TDS return filed till 30.11.2022 | 15th December 2022 |
| Third instalment of advance tax for the assessment year 2023-24 | 15th December 2022 |
| Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2021 to December 31, 2021) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | 30th December 2022 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M and 194S for the month of November, 2022 | 30th December 2022 |
| Filing of belated/revised return of income for the assessment year 2022-23 for all assessee (provided assessment has not been completed before December 31, 2022) | 31st December 2022 |
- GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | November 2022 | 10th December 2022 |
| GSTR 1 | Turnover >5 crore | November 2022 | 11th December 2022 |
| GSTR 6 | ISD | November 2022 | 13th December 2022 |
| GSTR 1 (Quarterly IFF) | Who opted for QRMP scheme | November 2022 | 13th December 2022 |
| GSTR 5 | Non-Resident taxable person | November 2022 | 20th December 2022 |
| GSTR 5A | OIDAR | November 2022 | 20th December 2022 |
| GSTR 3B | Who opted for Monthly | November 2022 | 20th December 2022 |
| GSTR 3B (Tax Payment) | Who opted for QRMP scheme | November 2022 | 22nd December 2022*
24th December 2022** |
| GSTR 9 & 9C | Annual Return | FY 2021-22 | 31st December 2022 |
*States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
**States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
- EPF/ESI and Other laws
| Nature | Due Date |
| EPF- Payment of contribution for November Month | 15th December 2022 |
| ESI- Payment of contribution for November month | 15th December 2022 |