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Dec 2022 – Compliance Calendar
Due Date Compliance Calendar for the Month of December 2022 (As updated on 5th December, 2022)
| Nature of Compliance | Category | Due Date / Extended Due Date |
| Depositing of TDS/TCS for Nov, 2022 | Income Tax | 07.12.2022 |
| Filing of GSTR-7 (TDS Deductor) for the month of Nov, 2022 | GST | 10.12.2022 |
| Filing of GSTR-8 (TCS Collector) for the month of Nov 2022 | GST | 10.12.2022 |
| Filing of GSTR-1 (other than QRMP) for Nov, 2022 | GST | 11.12.2022 |
| Filing of IFF (For QRMP Assessee) for Nov, 2022 | GST | 13.12.2022 |
| Filing of GSTR-5 for the Month Nov 2022 | GST | 13.12.2022 |
| Filing of GSTR-6 by Input Service Distributors for the Month Nov 2022 | GST | 13.12.2022 |
| Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October. | Income Tax | 14.12.2022 |
| Issue of TDS Certificate for tax deducted u/s 194-IB for the month of October. | Income Tax | 14.12.2022 |
| Issue of TDS Certificate for tax deducted u/s 194-M on certain payments by individual/HUF in October. | Income Tax | 14.12.2022 |
| Issue of TDS Certificate for tax deducted u/s 194-S on virtual digital assets in October. | Income Tax | 14.12.2022 |
| Issue of TDS certificate for Q2 of FY 22-23 to residents | Income Tax | 15.12.2022 |
| Deposit of Third Installment of Advance Tax | Income Tax | 15.12.2022 |
Due dates for Compliances under GST
- 31-12-2022 – GSTR 9 – The Most Comprehensive Annual Return for FY 2021-22 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. However, registered person with aggregate turnover up to INR 2 Crores have option to file GSTR-9.
- 31-12-2022 – GSTR-9C – Annual Return for FY 2021-22 by registered person whose Annual Turnover for FY 2021-22 is above Rs. 5 Cores (Annual Return + Reconciliation Statement in GSTR-9C self-certified by the businesses themselves).
Due dates for Compliance under Income tax
- 07-12-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Nov.
- 31-12-2022 – Filing of belated / revised return of income for the assessment year 2022-23 for all assessee (provided assessment has not been completed before December 31, 2022)
- 15-12-2022 – Third instalment of advance tax for the assessment year 2023-24 (Financial Year 2022-23)
- 15-12-2022 – Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o OCT
- 15-12-2022 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o OCT
- 15-12-2022 – Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) and under section 194‐N (TDS on cash withdrawal in excess of Rs 1 crore) in m/o OCT
- 15-12-2022 – Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2022 (Applicable in case of specified person as mentioned under section 194S)
- 30-12-2022 – Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of NOV
Due dates Compliances under ESI, PF Acts
- 15-12-2022 – ESIC Payment for m/o NOV 2022
- 15-10-2022 – PF Payment for m/o NOV 2022