Nexdigm

7 October 2022

GSTR-1 to be filed by registered taxpayers for the month of September 2022 by all registered taxpayers not under the QRMP scheme.

GSTR-6 for the month of September 2022 to be filed by Input Service Distributor (ISD).
GSTR-1 for the quarter of July 2022 to September 2022 to be filed by all registered taxpayers under the QRMP scheme.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB,194-M in the month of August 2022.
Due date for furnishing quarterly statement of TCS deposited for the quarter ending 30 September 2022.
Due date for uploading declarations received from recipients in Form No. 15G/15H during the quarter ending 30 September 2022.

GSTR-5 for the month of September 2022 to be filed by Non-Resident Foreign taxpayer.
GSTR-5A for the month of September 2022 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for the month of September 2022 to be filed by all registered taxpayers not under the QRMP scheme.

GSTR-3B for the quarter of July 2022 to September 2022 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 1 states.

GSTR-3B for the quarter of July 2022 to September 2022 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 2 states.

ITC 04 for the period April 2022 to September 2022 to be filed by registered taxpayers sending goods for job work.

Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA, 194-IB,194-M in the month of September 2022.
Due date for issue of quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending 30 September 2022.

Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22.
Due date for furnishing of quarterly statement of TDS deposited for the quarter ending September 2022.
Due date for filing of return of income for the AY 2022-23 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A applies.
Due date for filing of Tax Audit Report under in form 3CD for cases where Transfer Pricing is applicable.
Due date for filing of Transfer Pricing Report in form 3CEB.
Due date for filing Form no. 67 for claiming foreign tax credit (if due date of submission of return of income is 31 October 2022).

GSTR-1 to be filed by registered taxpayers for the month of October 2022 by all registered taxpayers not under the QRMP scheme.

GSTR-6 for the month of October 2022 to be filed by ISD.
Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of October 2022 by taxpayers with aggregate turnover of up to INR 50 million.