7 February 2022
- Payment Tax Deducted/Collected in the month of January 2022.
Direct Tax
Transfer Pricing
Indirect Tax
10 February 2022
- GSTR-7 for the month of January 2022 to be filed by taxpayers liable for Tax Deducted at Source (TDS).
- GSTR-8 for the month of January 2022 to be filed by taxpayers liable for Tax Collected at Source (TCS).
11 February 2022
- GSTR-1 to be filed by registered taxpayers for the month of January 2022 by all registered taxpayers not under QRMP scheme.
13 February 2022
- GSTR-6 for the month of January 2022 to be filed by Input Service Distributor (ISD)
- Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of January 2022 by taxpayers with aggregate turnover of up to INR 50 million.
13 February 2022
- Master File Designation in Form No. 3CEAB for AY 20-21– in cases where there are multiple constituent entities in India that would be required to comply with the Master File Compliances in Form No. 3CEAA, the group may designate any one entity by that designated entity filing the Form No 3CEAB
15 February 2022
- Extensions vide Circular No. 01/2022, dated 11 January 20228 Form No. 3CEB for AY 20-21 (Transfer Pricing Accountants Report u/s 92E)
15 February 2022
- Due date for filing of audit report under Section 44AB for the assessment year 2021-22.
20 February 2022
- GSTR-5 for the month of January 2022 to be filed by Non-Resident Foreign Taxpayer
- GSTR-5A for the month of January 2022 to be filed by Non- Resident service provider of Online Database Access and Retrieval (OIDAR) services
- GSTR-3B for the month of January 2022 to be filed by all registered taxpayers not under QRMP scheme
25 February 2022
- Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of January 2022.
7 March 2022
- Payment Tax Deducted/Collected in the month of February 2022.
10 March 2022
- GSTR-7 for the month of February 2022 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
- GSTR-8 for the month of February 2022 to be filed by taxpayer liable for Tax Collected at Source (TCS).
11 March 2022
- GSTR-1 to be filed by registered taxpayers for the month of February 2022 by all registered taxpayers not under QRMP scheme
13 March 2022
- GSTR-6 for the month of February 2022 to be filed by ISD
- Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of February 2022 by taxpayers with aggregate turnover of up to INR 50 million
15 March 2022
- Exercise option of Safe Harbour by filing Application in Form No. 3CEFA/B for AY 20-21
- Master File in Form No. 3CEAA (Part A) or (Part A and Part B) for AY 20-21.
15 March 2022
- Fourth installment of advance tax for the assessment year 2022-23
- Return of income for the assessment
year 2020-21 for all taxpayer other than
- Corporate-taxpayer; or
- Non-corporate taxpayer (whose books of account are required to be audited); or
- Partner of a firm whose accounts are required to be audited; or
- A taxpayer who is required to furnish a report under Section 92E
- Return of income for the assessment year 2021-22 in the case of a taxpayer required to submit a report under Section 92E.
31 March 2022
- Country-by-Country Reporting in Form No. 3CEAC for AY 20-21– in a case where the Indian taxpayer is required to comply having the accounting year-end of 31 March 2021.
8. Circular No. 01/2022 Extension of Timelines for filing of Income Tax Returns for AY 21-22