Compliance calendar FY 2022-23
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Compliance calendar FY 2022-23

Hello, in this blog we will discuss what is a compliance calendar, its significance as well as compliance requirements under income tax act, statutory laws and the compliance calendar of FY 2022-23. 

Index:

  1. What is a compliance calendar?
  2. Significance of compliance calendar
  3. Compliance requirement under Income Tax act, 1961 
  4. Compliance under statutory Laws 
  5. Compliance calendar FY 2022-23

 

What is a compliance calendar?

Compliance calendar is a record of the whole year that carries important dates with deadlines and actions to each and every organisation based on business activities and legal structure. For example – for an annual review of the council policies, council meeting, Annual general meeting, performance indicator, internal audit performance, team performance, compliance audit return, date of filing, and others.  

Significance of compliance calendar

It can be overwhelming when you need to sort out all the upcoming compliance details and deadlines. Therefore, a compliance calendar is a great beneficial tool that helps you to manage and organise the compliance plans of your organisation. It tracks and priorities important dates and deadlines related to critical regulations, reporting obligations, filings, permits and accreditations. It helps to identify key compliance dates and clarify the organisation of compliance measures.

Compliance calendar of FY 2022-23 for the month of 

March 2023

7 TUE

TDS Payment for Feb

11 SAT

GSTR 1 for (Monthly)

13 MON

GSTR 1  IFF for QRMP (Optional Feb,2023)

15 WED

Advance Tax Payment 

(Jan to Mar)

15 WED

Tax Planning & closing book for FY 2022-23

15 WED

PF and ESI Payment for Feb,2023

20 MON

GSTR 3B for (Monthly)

25 SAT

GST Challan Payment if No sufficient ITC for Feb,2023 (Quarterly)

31 FRI

Last date to link Aadhar and PAN with the penalty of Rs.1000.

compliance calendar March

February 2023

2 TUE

Review for budget

7 THU

TDS Payment for Jan

11 SAT

GSTR 1 for (Monthly) Jan

13 MON

GSTR 1  IFF for QRMP (Optional Jan,2023)

15 WED

PF and ESI Payment for Jan,2023

20 MON

GSTR 3B for (Monthly) Jan

25 SAT

GST Challan Payment if No sufficient ITC for Jan,2023 (Quarterly)

compliance calendar Feb 2023

January 2023

7 SAT

TDS Payment for Dec

11 WED

GSTR 1 for (Monthly) Dec

13 FRI

GSTR 1  IFF for QRMP (Oct to Dec 2022)

15 SUN

TCS Payment Quarterly (Oct to Dec,2022)

15 SUN

PF and ESI Payment for Dec,2022

18 WED

CMP 08 (Oct to Dec,2022) composition

20 FRI

GSTR 3B for (Monthly) Dec

22 SUN

GSTR 3B for South India (Oct to Dec, 2022)

24 TUE

GSTR 3B for North India (Oct to Dec,2022)

25 WED

GST Challan Payment if No sufficient ITC for Dec,2022 (Quarterly)

31 TUE

TDS filing (Oct to Dec,2022)

Compliance calendar Jan 2023

December 2022

7 WED

TDS Payment for Nov 

11 SUN

GSTR 1 for (Monthly)

13 TUE

GSTR 1  IFF for QRMP ( Optional Nov)

13 TUE

ADT 1 filing by companies

15 THU

Advance Tax Payment 

(Oct to Dec)

15 THU

PF (Provident Fund) Payment for Nov

15 THU

PF and ESI Payment for Nov

20 TUE

GSTR 3B for (Monthly) November

25 SUN

GST Challan Payment if No sufficient ITC for Nov (Quarterly)

31 SAT

Revised Income Tax Filing (AY 2022-23) 

31 SAT

GST Annual return filing

compliance calendar Dec

 

November 2022

7 MON

TDS Payment for Oct

11 FRI

GSTR 1 for (Monthly)

13 SUN

GSTR 1  IFF for QRMP ( Optional Oct)

15 TUE

PF (Provident Fund) Payment for Oct

15 TUE

TDS Certificate (other than salary) for quarter ending September, 30

15 TUE

PF and ESI Payment for Oct

20  SUN

GSTR 3B for (Monthly) October

25 FRI

GST Challan Payment if No sufficient ITC for Oct (Quarterly)

29 TUE

MGT 7 filing for OPC & Companies

30 WED

Renewal of Labour Licence for next year

compliance calendar November

October 2022

7 FRI

TDS Payment for Sep

11 TUE

GSTR 1 for (Monthly)

13 THU

GSTR 1  (Jul to sep)

15 SAT

TCS Payment for Jul to Sep (Quarterly)

15 SAT

PF and ESI Payment for Sep

18 TUE

CMP 08 (Jul to Sep) composition

20 THU

GSTR 3B for (Monthly)

22 SAT

GSTR 3B for South India (Jul to Sep)

24 MON

GSTR 3B for North India (Jul to Sep)

25 TUE

GST Challan Payment if No sufficient ITC for Sep (Quarterly)

30 SUN

AOC 4 filing for companies 

30 SUN

Form 8 for LLP

30 SUN

TCS Certificate, Quarter ending sep, 30 (Quarterly)

31 MON

TDS return (24Q, 26Q, 27Q) for (Jul to Sep)

Compliance calendar oct 2022

September 2022

7 WED

TDS Payment for August

11 SUN

GSTR 1 for (Monthly)

13 TUE

GSTR 1  IFF for QRMP ( Optional August)

15 THU

Advance Tax Payment 

(July to Sep)

15 THU

PF and ESI Payment for August

20 TUE

GSTR 3B for (Monthly)

25 SAT

GST Challan Payment if No sufficient ITC for August (Quarterly)

30 FRI

ITR for assesses whose books are needed to be audit FOR (AY 2022-23)

30 FRI

Audit report for (AY 2022-23) in case of assessee who has not entered into an domestic transaction or international

30 FRI

ITR Audit report

30 FRI

DIR 3 KYC for Director

Sep compliance calender

August 2022

7 SUN

TDS Payment for July

11 THU

GSTR 1 for (Monthly)

13 SAT

GSTR 1  IFF for QRMP ( Optional July)

15 WED

TDS Certificate (other than salary) for quarter ending june, 30

15 WED

PF and ESI Payment for July

20 SAT

GSTR 3B for (Monthly)

25 THU

GST Challan Payment if No sufficient ITC for july (Quarterly)

Compliance Calendar aug 2022

July 2022

7 TUE

TDS Payment for June

11 MON

GSTR 1 for (Monthly)

13 MON

GSTR 1 for QRMP (Apr to June)

15 WED

TCS Payment for Apr to June (Quarterly)

15 WED

PF and ESI Payment for May

15 WED

TDS filing for Jan to March

18 SAT

CMP 08 for Apr to June 

20 MON

GSTR 3B for (Monthly)

22  WED

GSTR 3B for South India (Apr to Jun)

24 FRI

GSTR 3B for North India (Apr to Jun)

25 SAT

GST Challan Payment if No sufficient ITC for june (Quarterly) 

30 THU

TCS Certificate, Quarter ending june, 30 (Quarterly)

31 FRI

ITR for Individuals for (AY 2022-23)

31 FRI 

TDS Filing (Apr to Jun)

31 FRI

DPT 3 Form for companies

31 FRI

INC 22A Filing for companies

31 FRI

IEC Code Renewal 

Compliance calendar july

Compliance requirement under Income Tax act, 1961 for May 2022

Due dates 

Particulars 

7th May 2022

Depositing of TCS/TDS under Income Tax Act,1961 for previous month 

15th May 2022

Issues of TDS certificate under section – 194 IA, 194 IB, 194M in the month of March
15th May 2022

Furnishing statement in the Form no-3BB by a stock exchange regarding transactions in which client code has been changed after registering in the system for the month of April.

15th May 2022

Furnishing of Form no – 24G by the government of india where TCS/TDS for the month of april has been paid without the creation of challan.
15th May 2022

Quarterly statement of TCS deposited for the quarter ended March 31st.

30th May 2022

Furnishing of challan-cum statement in respect of TDS under section 194 IA, 194 IB, 194 M in the month of December 2021.

30th May 2022

Issues of TCS certificate for the month of 4th quarter FY-2021-22.
31th May 2022

Quarter statement of deposited for TDS certificate for the end March 31. 

31st May 2022

Furnishing of statement of specified financial transaction as per section 285BA (1).
31st May 2022

E-filing of annual statements of accounts by the reposting financial institutions.

31st May 2022

Filing application for PAN allotment of non-individual resident person, which enters into a financial transaction of Rs.2,50,000 or more than during the FY-2021-22 and has not been allotted PAN.

Application for allotment of PAN in case of persons who are managing author, director, partners, founder, trustee, chief executive, principal, or officers bearer of the persons are referred under the rule 114 (3) (v), and who has not allotted any PAN.

Compliance under statutory Laws for the month of May, 2022

Dues dates

Mode of form filing 

Acts 

Particulars 

15th May 2022

ECR

EPF & Miscellaneous provision Act, 1952 PF Payment
15th May 2022 ESI Challan ESIC Act,1948 ESIC Payment
Within 15 days of commitment / completion of contract Form VI-A Contract labour (regulation & Abolition Act, 1970)  Notice of commencement / completion of contract by the contractor within 15 days.
Within 15 days of commitment / completion of contract Form VI-B Contract labour (regulation & Abolition Act, 1970)  Notice/return of commencement / completion of contract by the principal of the employer within 15 days.
Within 30 days of applicability of the act and may any changes  Form A & B Payment of Gratuity Act Notice of applicability of the act and any changes.

Compliance calendar under Income Tax Act and statutory laws is for the current month and subsequent months will be updated.

Compliance calendar of FY 2022-23

Due dates

periods

particulars

Applicable for 

30th April 2022

When loan borrowed and 1st quarter 30th june 

FY- 2021-22

1st April

Opening of bank a/c or transfer of saved CSR amount to that account, Given loan and director’s disclosure and non-disqualification

If CSR is applicable to the company and the company couldn’t spend CSR amount.  All companies receiving a loan from a director or relatives of directors.

 

30th April 2022

Oct 2021 to March 22

MSME returns a half yearly return with the registrar in respect of outstanding payment to msme.

Applicable for all companies  

30th April 2022

FY- 2021-2022

Return of dormant 

Dormant company

Within 30 days of renewal due dates

Every FY

Lien registration or renewals   

If borrowing facilities of the company excess Rs.100 crore then it will applicable

30th April 2022

Oct to March 

Reconciliation of share capital audit report (Half- yearly)

All unlisted public company

30th May 2022

FY- 2021-2022

Annual return of limited liability of partnership 

All limited liability partnership

Before 30th May 2022

FY- 2021-2022

Annual return of foreign company

Foreign companies/ liaison office

30th June 2022

FY- 2021-2022

Return of deposit -3

Applicable for all companies

Before 30th june 2022

FY- 2022-2023

Board meeting for quarter 1 

Applicable for all companies

15th July 2022

FY- 2021-2022

RBI Annual Return 

All companies having foreign investment received and foreign investment 

Before 30th september 2022

FY- 2021-2022

Transfer of unspent CSR amount to the CSR fund constituted by Government under schedule VII

Companies who couldn’t spend CSR amount which is mentioned in point no 1 above 

30th september 2022

FY- 2021-2022

Secretariat audit 

All public listed companies having a paid – up share capital above 50 crore or having a turnover of Rs.250 crore. All companies having outstanding loans or borrowing from banks or public institutions of Rs.100 crore or more.    

30th september 2022

FY- 2021-2022

DIN KYC

All directors or individual who all holds din on 31st march,2022

30th september 2022

FY- 2021-2022

Appointment of CS audit – MGT8

Company having a paid-up share capital of rs.10 crore or turnover rs.50 crore or more shall be certified by a CS.

Before 30th september 2022

Generation of UDIN by statutory of auditor 

All companies before signing balance sheet of the statutory auditor

Before 30th september 2022

FY- 2022-2023

Quarter 2 board meeting 

All companies 

Before 30th september 2022

FY- 2022-2023

Unspent CSR expenditure transferred to fund specified scheduled VII

CSR expenditure unspent as on 31st Mar 2021 and such as amount is not marked for outgoing project

Before 30th september 2022

FY- 2021-2022

Annual general meeting 

All companies 

Within 30 days of board meeting 

FY- 2021-2022

Filing of the board resolution and adoption of accounts and directors reports 

Unlisted, listed and subsidiary of public companies

Within 15 days annual general meeting (before 14th OCT 2022)

FY- 2021-2022

Appointment of auditor 

Re-appointment or replace as per the management decision

Within 30 days of AGM (before 29th Oct 2022)

FY- 2021-2022

Filing balance sheet with ROC

For all companies 

30th Oct 2022

Apr 2022 to Sep 22

MSME returns a half yearly return with the registrar in respect of outstanding payment to msme.

For all companies 

29th Oct 2022

FY- 2021-2022

Statement of accounts and solvency 

All limited liability partnership

Within 60 days of AGM (before 29th Nov 2022)

FY- 2021-2022

Annual return of Form MGT-7 & MGT-8

Applicable for all companies 

29th November 2022

April to September 

Reconciliation of share capital audit report (Half- yearly)

All unlisted public company

31st Dec 2022

FY- 2022-2023

Board meeting of quarter 3rd

Applicable for all companies 

31st Dec 2022

FY- 2021-2022

RBI annual report of performance 

All companies having investment in foreign 

Before 31st march 2023

FY- 2022-2023

Board meeting of quarter 4th

Applicable for all companies 

Compliance calendar of FY 2022-23 for the month of January to March in excel download

This is the end of our discussion on the compliance calendar FY 2022-23. Let’s know your other queries and opinions on this topic. Mention below the comment box.

Disclaimer – This calendar has been updated only for the information purposes. 

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