Tax due dates for January 2022

7 January 

Due date for deposit of Tax deducted/collected for the month of December, 2021. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

7 January 

Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.

14 January 

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2021.

14 January

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2021.

14 January 

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2021.

15 January 

Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)

The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

15 January 

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan.

15 January

Quarterly statement of TCS for the quarter ending December 31, 2021.

15 January 

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.

15 January

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.

30 January 

Quarterly TCS certificate in respect of quarter ending December 31, 2021.

30 January 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2021.

30 January 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2021.

30 January

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2021.

31 January 

Quarterly statement of TDS for the quarter ending December 31, 2021.

31 January

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.

31 January

Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.

31 January 

Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021

GST Compliance Calendar for January 2022

GSTR-1

Note: From January 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month.

GSTR-3B 

Other returns and forms

Also read: GST changes applicable from 1 January 2022

Image source: Canva

Information source: Income Tax Department, Government of India & TaxGuru

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