Compulsory Reversal of GST Credit by Buyers for Non-Payment of GST by Supplier
October 1, 2022Conditions to avail GST Credit w.e.f. October 1, 2022
October 3, 2022
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COMPLIANCE CALENDAR FOR THE MONTH OF OCTOBER 2022 |
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| S. No. | Due Date | Nature of Compliance | Compliance Period |
Nature of Compliance in Detail |
| 1 | 01.10.2022 | GST | Applicability of e-invoicing for business with an annual turnover of more than 10 crores in any previous F.Y between 2017-18 to 2021-22 | |
| 2 | 07.10.2022 | Form 3CA3CD/ Form 3CB3CD | A.Y 2022-23 | Due date for Filing Income Tax Returns Audit Reports under Section 44AB. (For the corporate assessee or non-corporate assessee who is required to submit his/its return of income on October 31, 2022) |
| 3 | 07.10.2022 | TDS | Sep-22 | Deposit of TDS and TCS Return |
| 4 | 10.10.2022 | GSTR-7 | Sep-22 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 5 | 10.10.2022 | GSTR-8 | Sep-22 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 6 | 11.10.2022 | GSTR-1 | Sep-22 | GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores. |
| 7 | 13.10.2022 | GSTR-6 | Sep-22 | Due Date for filing return by Input Service Distributors. |
| 8 | 13.10.2022 | GSTR 1 IFF (QRMP) | Jul-Sep 2022 | GST Return for the taxpayers who opted for QRMP scheme |
| 9 | 14.10.2022 | ADT-1 | F.Y 2021-22 | IF AGM was held on 30.09.2022 |
| 10 | 15.10.2022 | DIR-3 KYC | F.Y 2021-22 | DIR-3 KYC FOR DIRECTORS (Extended Date) |
| 11 | 15.10.2022 | TCS | Jul-Sep 2022 | TCS returns for the quarter ending September 2022 |
| 12 | 15.10.2022 | Electronic Challan cum Return (ECR) (PF) | Sep-22 | Due Date for payment of Provident fund contribution for the previous month. |
| 13 | 15.10.2022 | ESI | Sep-22 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 14 | 18.10.2022 | GST CMP-08 | Jul-Sep 2022 | Due date for Composition Dealers |
| 15 | 20.10.2022 | GSTR-5 | Sep-22 | GSTR-5 to be filed by a Non-Resident Taxable Person for the previous month. |
| 16 | 20.10.2022 | GSTR-5A | Sep-22 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 17 | 20.10.2022 | GSTR-3B | Sep-22 | Due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
| 18 | 22.10.2022 | GSTR-3B | Jul-Sep 2022 | Due date for Quarterly GST return from July to September 2022 for category I states |
| 19 | 24.10.2022 | GSTR-3B | Jul-Sep 2022 | The due date for Quarterly GST return from July to September 2022 for category II states |
| 20 | 29.10.2022 | AOC-4 | F.Y 2021-22 | If the board meeting was held on 30.09.2022 |
| 21 | 30.10.2022 | FORM-8 | F.Y 2021-22 | Statement of Account & Solvency |
| 22 | 31.10.2022 | MSME-1 | April-22 TO Sept- 22 | Half-yearly return that the specified companies need to file regarding their outstanding payments to the MSME |
| 23 | 31.10.2022 | TDS | Jul-Sep 2022 | TDS Return for the quarter ending September 2022 |
| 24 | 31.10.2022 | Tax Audit | F.Y 2021-22 | Report being furnished in respect of the international transactions and specified domestic transactions. |
| 25 | 31.10.2022 | ITR FILING | F.Y 2021-22 | ITR filling for audit cases and the corporate assessee. |
