Statutory Compliance Calendar for October 2022 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of October 2022 : Below mentioned are some important due dates under Income tax, GST, company law etc for the month of October 2022
1. Income Tax
| Nature | Due Date |
| Due date for payment of TCS/TDS for the month of September 2022 | 7th October 2022 |
| Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M in the month of August, 2022 | 14th October 2022 |
| Quarterly statement of TCS deposited for the quarter ending September 30, 2022 | 15th October 2022 |
| Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2022 | 15th October 2022 |
| Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2022 | 30th October 2022 |
| Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB and 194M for the month of September, 2022 | 30th October 2022 |
| Copies of declaration received in Form No. 60 during April 1, 2022 to September 30, 2022 to the concerned Director/Joint Director | 31st October 2022 |
| Audit report under section 44AB for the assessment year 2022-23 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | 31st October 2022 |
| Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2022). | 31st October 2022 |
| Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2021-22 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is October 31, 2022). | 31st October 2022 |
| Due date for filing of return of income for the assessment year 2022-23 if the assessee is a corporate entity or covered under Tax Audit or other audit | 31st October 2022 |
| Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. | 31st October 2022 |
| Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for FY 2021-22 | 31st October 2022 |
| Quarterly statement of TDS deposited for the quarter ending September, 2022 | 31st October 2022 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | September 2022 | 10th October 2022 |
| GSTR 1 | Turnover >5 crore | September 2022 | 11th October 2022 |
| GSTR 6 | ISD | September 2022 | 13th October 2022 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | July – September 2022 | 13th October 2022 |
| Form CMP-08 | Composition taxpayers | July to Sept 22 | 18th October 2022 |
| GSTR 5 | Non-Resident taxable person | September 2022 | 20th October 2022 |
| GSTR 5A | OIDAR | September 2022 | 20th October 2022 |
| GSTR 3B | Who opted for Monthly | September 2022 | 20th October 2022 |
| GSTR 3B | Who opted for QRMP scheme | September 2022 | 22nd October 2022* |
| GSTR 3B | Who opted for QRMP scheme | September 2022 | 24th October 2022** |
| Form ITC-04 | Turnover > 5 crore | Apr to Sept 22 | 25th October 2022 |
*States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
**States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
3. EPF/ESIand Other laws
| Nature | Due Date |
| EPF- Payment of contribution for September Month | 15th October 2022 |
| ESI- Payment of contribution for September month | 15th October 2022 |