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Tax Compliance and Statutory due date for January 2022

Important due dates for the GST Returns in the Month of January 2022

Due dateForm to be filedPeriodWho should file?
10.01.2022GSTR 7Dec-21GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST
10.01.2022GSTR 8Dec-21GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST
11.01.2022GSTR 1Dec-21Taxpayers have an aggregate turnover of more than Rs. 5 Crores or opted to file Monthly Return
13.01.2022GSTR 1 (QRMP)Dec-21GST return for the taxpayers who opted for QRMP scheme (Optional)
18.01.2022CMP-08Dec-21Composition dealer
20.01.2022GSTR 3BDec-21The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
22.01.2022GSTR 3B (QRMP)Dec-21GSTR 3B opted for quarterly filing as per QRMP scheme (For group A States)
24.01.2022GSTR 3B (QRMP)Dec-21GSTR 3B opted for quarterly filing as per QRMP scheme (For group B States)
25.01.2022GST ChallanDec-21GST Challan Payment if no sufficient ITC for December 2021 (for all Quarterly Filers)

Important due dates for the Income Tax Compliance / PF / ESI in the Month of January 2022

Due dateForm to be filedPeriodWho should file?
07.01.2022Challan No. ITNS- 281Dec-21Payment of TDS/TCS deducted /collected in December 2021.
07.01.2022Challan No. ITNS- 281Dec-21For the quarterly deposit of TDS for the period of October – December 2021
14.01.2022TDS CertificateNov-21The due date for the issue of the TDS Certificate for tax deducted under Section 194-IA in the month of November 2021
14.01.2022TDS CertificateNov-21The due date for the issue of the TDS Certificate for tax deducted under Section 194-IB in the month of November 2021
14.01.2022TDS CertificateNov-21The due date for the issue of the TDS Certificate for tax deducted under Section 194-M in the month of November 2021
15.01.2022Audit Report under section 44ABThe assessment Year 2021-2022The due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)
15.01.2022Form 24G by Government officerDec-21The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November 2021 has been paid without the production of a challan
15.01.2022TCS Quarterly StatementDec-21Quarterly statement of TCS for the quarter ending December 31, 2021
15.01.2022Form No. 15CCOctober to December 2021Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending December 2021
15.01.2022Form No. 15G/15HOctober to December 2021Upload the declarations received from recipients in Form Number 15G/15H during the quarter ending December 2021
15.01.2022PFDec-21Due Date for the payment of PF contribution
15.01.2022ESIDec-21Due Date for the payment of Employee State Insurance Contributions
25.01.2022PF ReturnDec-21The Provident Fund filing deadline has passed. Every month, all entities with PF registration must file a provident fund return. Each month’s PF return is due on the 25th.
30.01.2022TCS CertificateDec-21Quarterly TCS certificate in respect of the quarter ending December 31, 2021
30.01.2022TDS Challan-cum-statementDec-21The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M
31.01.2022TDS Quarterly StatementOctober to December 2021Quarterly statement of TDS for the quarter ending December 31, 2021
31.01.2022Return on non-deduction at sourceDec-21Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021
31.01.2022Form No 3CEAC–Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is a non-resident
31.01.2022Audit report under section 44ABthe assessment year 2021-22Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

At the starting of the new year the statutory due date for January 2022, is having lesser statutory due dates as compared to the previous month. The due dates for various compliances under the Goods and Service Act, and Income Tax Act Filing the above-mentioned forms on or before the due dates will save the Taxpayers from hefty penalties.

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