Due to the pandemic there are a large number of compliances under the Companies Act, 2013, (Act). The additional timelines have been provided by the Corporate Ministry to comply with considering business ease. In this article we are focusing on all the upcoming mandatory compliances which have to be complied as per the Act for the month of January 2022.
| Table of contents |
Due Dates for GST Returns
| Due date | Forms | Period | By whom? |
| 10th Jan. 2022 | GSTR 7 | December 2021 | It is to be filed by the persons who are required to deduct Tax deducted at source (TDS) under GST |
| 10th Jan. 2022 | GSTR 8 | December 2021 | It is to be filed by the e-commerce operators who have to deduct Tax collected at source (TCS) under GST |
| 11th Jan. 2022 | GSTR 1 | December 2021 | To be filed by the taxpayers having an aggregate turnover of above Rs. 5 Crores or who have opted to file Monthly Return |
| 13th Jan. 2022 | GSTR 1 (QRMP) | December 2021 | To be filed by those taxpayers who opted for QRMP scheme (Optional) |
| 18th Jan. 2022 | CMP-08 | December 2021 | Composition dealer |
| 20th Jan. 2022 | GSTR 3B | December 2021 | An Annual Turnover of above Rs. 5 Crores |
| 22nd Jan. 2022 | GSTR 3B (QRMP) | December 2021 | GSTR 3B opted for quarterly filing as per QRMP scheme (For group A States) |
| 24th Jan. 2022 | GSTR 3B (QRMP) | December 2021 | GSTR 3B opted for quarterly filing as per QRMP scheme (For group B States) |
| 25th Jan. 2022 | GST Challan | December 2021 | GST Challan Payment if no sufficient ITC for December 2021 (for all Quarterly Filers) |
Due Dates for IT Compliance / PF / ESI |
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| 7th Jan.2022 | Challan No. ITNS- 281 | December 2021 | Payment of TDS/ TCS deducted /collected in December 2021 |
| 7th Jan. 2022 | Challan No. ITNS- 281 | December 2021 | For quarterly deposit of TDS for October – December 2021 |
| 14th Jan. 2022 | TDS Certificate | November 2021 | For the issuance of TDS Certificate for tax deducted u/s 194-IA in Nov. 2021 |
| 14th Jan. 2022 | TDS Certificate | November 2021 | For the issuance of TDS Certificate for tax deducted u/s 194-IB in Nov. 2021 |
| 14th Jan. 2022 | TDS Certificate | November 2021 | The due date for the issue of the TDS Certificate for tax deducted under Section 194-M in the month of November 2021 |
| 15th Jan. 2022 | Audit Report under section 44AB | Assessment Year 2021-2022 | 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) |
| 15th Jan. 2022 | Form 24G by Government officer | December 2021 | Due date for furnishing Form 24G by Govt. office where TDS/TCS for Nov. 2021 has been paid without producing a challan |
| 15th Jan. 2022 | TCS Payment | December 2021 | Quarterly statement of TCS for the quarter ending December 31, 2021 |
| 15th Jan. 2022 | Form No. 15CC | October to December 2021 | Quarterly statement for foreign remittances in Form No. 15CC for quarter ending Dec. 2021 |
| 15th Jan. 2022 | Form No. 15G/15H | October to December 2021 | Uploading of the declarations received from recipients in Form No. 15G/15H during quarter ending Dec. 2021 |
| 15th Jan. 2022 | PF | December 2021 | Due period for paying of PF contribution |
| 15th Jan. 2022 | ESI | December 2021 | Due Date for paying Employee State Insurance Contributions |
| 25th Jan. 2022 | PF Return | December 2021 | Filing of PF deadline has already been passed
All entities with PF registration must file a PF return, every month Every month’s PF return due date is on the 25th (of every month) |
| 30th Jan. 2022 | TCS Certificate | December 2021 | Quarterly TCS certificate in respect of quarter ending 31st Dec. 2021 |
| 30th Jan. 2022 | TDS Challan-cum-statement | December 2021 | Due date to furnish challan andstatement of tax deducted u/s 194-IA, 194 IB, 194M |
Final words
With the beginning of 2022, the statutory due date for the month of January 2022, contains lesser due dates as to the previous month. The due dates for various compliances under the GST Act and IT Act are shared above and taxpayers should follow the deadlines to avoid hefty penalties.
CS Urvashi Jain is an associate member of the Institute of Company Secretaries of India. Her expertise, inter-alia, is in regulatory approvals, licenses, registrations for any organization set up in India. She posse’s good exposure to compliance management system, legal due diligence, drafting and vetting of various legal agreements. She has good command in drafting manuals, blogs, guides, interpretations and providing opinions on the different core areas of companies act, intellectual properties and taxation.
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