Direct Tax
Indirect Tax

7 January 2022

  • Payment Tax Deducted/Collected in the month of December 2021.
  • Payment of equalisation levy for the quarter ending December 2021.

10 January 2022

  • GSTR-7 for the month of December 2021 to be filed by taxpayer liable for Tax Deducted at Source (TDS).
  • GSTR-8 for the month of December 2021 to be filed by taxpayer liable for Tax Collected at Source (TCS).

11 January 2022

  • GSTR-1 to be filed by registered taxpayers for the month of December 2021 by all registered taxpayers not under QRMP scheme.

13 January 2022

  • GSTR-6 for the month of December 2021 to be filed by Input Service Distributor (ISD).
  • GSTR-1 for the quarter of October 2021 to December 2021 to be filed by all registered taxpayers under QRMP scheme.

15 January 2022

  • Filing of TCS Statements for the period from October to December 2021.
  • Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.

20 January 2022

  • GSTR-5 for the month of December 2021 to be filed by Non-Resident Foreign Taxpayer.
  • GSTR-5A for the month of December 2021 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services.
  • GSTR-3B for the month of December 2021 to be filed by all registered taxpayers not under QRMP scheme.

22 January 2022

  • GSTR-3B for the quarter of October 2021 to December 2021 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 1 states.

24 January 2022

  • GSTR-3B for the quarter of October 2021 to December 2021 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 2 states.

30 January 2022

  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of December 2021.
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of December 2021.

31 January 2022

  • Filing of TDS Statements for the period from October to December 2021.

7 February 2022

  • Payment Tax Deducted/Collected in the month of January 2022.

10 February 2022

  • GSTR-7 for the month of January 2021 to be filed by taxpayer liable for Tax Deducted at Source (TDS).
  • GSTR-8 for the month of January 2021 to be filed by taxpayer liable for Tax Collected at Source (TCS).

11 February 2022

  • GSTR-1 to be filed by registered taxpayers for the month of January 2021 by all registered taxpayers not under QRMP scheme.

13 February 2022

  • GSTR-6 for the month of January 2021 to be filed by ISD.
  • GSTR-1 for the month of January 2021 to be filed by all registered taxpayers under QRMP scheme.

15 February 2022

  • Filing of Tax Audit Report under in form 3CD.
  • Filing of Transfer Pricing Report in form 3CEB.


Notes

Category A states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Category B states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

Tax Street December 2021