COMPLIANCE CALENDER FY 2022-23

COMPLIANCE CALENDER FY 2022-23
“S.
No.” Statute Purpose Compliance Period Due date Compliance Details Status
1 FCRA Quarterly Intimation Apr-Jun 15th July,2022 “File quarterly intimation online on MHA website/own website to intimate the FC Receipts in the FC
designated Bank Account.”
2 Quarterly Intimation Jul-Sept 15th October,2022 “File quarterly intimation online on MHA website/own website to intimate the FC Receipts in the FC
designated Bank Account.”
3 Quarterly Intimation Oct-Dec 15th January,2022 “File quarterly intimation online on MHA website/own website to intimate the FC Receipts in the FC
designated Bank Account.”
4 Quarterly Intimation Jan-Mar 15th April,2022 “File quarterly intimation online on MHA website/own website to intimate the FC Receipts in the FC
designated Bank Account.”
5 Annual Return Apr-Mar 31st December,2022 “File Annual Return in the Form FC-4 within 9 months from the date of closing of the Financial Year
(unless date is further extended)”
6 COVID Form Every month 15th of every month “Any expenditure incurred towards COVID Relief to be reported every month on cumulative basis (Total
Expenditure to date) on FCRA Portal.”
7 FC Renewal “Atleast 6 months before
expiry of registration / renewal validity” “All organizations registered under FCRA,2010 need to apply for FC Renewal in the Form FC-3C
atleast 6 months before the expiry. The online portal opens usually 1 year before the expiry of the validity.”
8 “New Another FCRA
Bank Account” “Within 15 days of opening
account” To be intimated online in Form FC-6C on FCRA Portal
9 “New Utilization Bank
Account” “Within 15 days of opening
account” To be intimated online in Form FC-6D on FCRA Portal
10 Change of Address “Within 15 days of change of
address” To be intimated online in Form FC-6A on FCRA Portal
11 “Change of Board
Members” “Within 15 days of change of
address” To be intimated online in Form FC-6E on FCRA Portal
12 Income Tax ITR-7 Every year 30th September,2022 “For all organizations registered under 12A, need to submit ITR-7 within 6 months from the close of the
Financial Year. Due date:- 30th Sept or the date extended from time to time”
13 ITR-5 Every year 31st July,2022 “For Charitable Society / Trust not registered under 12A, need to submit ITR-5 within 4 months from the
close of Financial Year. Due Date:- 31st July or the date extended from time to time”
14 ITR-6 Every year 31st July,2022 “For Charitable Company (Sec 8 Company) not registered under 12A, need to submit ITR-6 within 4
months from the close of the Financial Year. Due Date:- 31st July or the date extended from time to time”
15 ITR-1 Every year 31st July,2022 “For salaried individuals, need to submit ITR-1 within 4 months from the close of the Financial Year.
Due Date:-31st July or the date extended from time to time”
16 ITR-3 Every year 31st July,2022 “For individuals having income from Profits and Gains from Business or Profession, need to submit ITR-
3 within 4 months from the close of the Financial Year. Due Date:- 31st July or the date extended from time to time”
17 ITR-4 Every year 31st July,2022 “For individuals having income from Profits and Gains from Business or Profession & offering income
on presumptive basis under sections 44AD, 44ADA, need to submit ITR-4 within 4 months from the close of the Financial Year. Due Date:- 31st July or the date extended from time to time”
18 TDS Returns Apr-Jun 30th April,2022 Quarterly TDS Returns-Electronic
19 TDS Returns Jul-Sept 31st October,2022 Quarterly TDS Returns-Electronic
20 TDS Returns Oct-Dec 31st January,2022 Quarterly TDS Returns-Electronic
21 Income Tax TDS Returns Jan-Mar 31st May,2022 Quarterly TDS Returns-Electronic
22 TDS Payments Monthly “7th every month/
30th April (for March)” “Tax deducted every month shall be deposited by 7th of next month.
Exception: March month TDS can be deposited by 30th April”
23 TDS Certificate Apr-March 31st May,2022 Form 16
24 TDS Certificate Apr-March 15th June,2022 Form 16A
25 Equalisation Levy Deposit For the month of deduction 7th of next month of deduction “Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient
where the Annual payment made to one service provider (Non-Residents only) exceeding a sum of Rs.1,00,000/- in one Financial Year for the specified and notified services.”
26 GST GSTR -1 Monthly 11th of every month “Filing of GST returns by registered person with aggregate turnover exceeding INR 5 Crores during
preceding year.”
27 GSTR -1 Monthly 11th of every month “Filing of GST returns by Registered person, with aggregate turnover of less than INR 5 Crores
during preceding year, opted for monthly filing of return under QRMP”".”
28 GSTR – 3B Monthly “20th of every month
end” “Filing of GST returns by registered person with aggregate turnover exceeding INR 5 Crores during
preceding year.”
29 GSTR – 3B Quarterly Return “20th of every quarter
end” “Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for
monthly filing of return under QRMP.”
30 GSTR -1 QRMP Quarterly Return “13th of every Quarter
end” “Filing of Quarterly return for registered person with turnover less than INR 5 Crores during preceding
year and who has opted for quarterly filing of return under QRMP.”
31 Labour Law Provident fund / ESI Every Month 15th of next month Due Date for payment of Provident fund and ESI contribution for the previous month.
32 Professional Tax Professional Tax Every Month 10th of next month Due Date for payment of Professional Tax for the previous month.
33 IEC Import Export Code Annual 30th June every year Every Organization holding Import Export Code need to file updation every year online
34 ROC Returns AOC 4 Annual 30th October,2022 “Every Sec 8 company and Private Limited Companies need to file the Annual return with Ministry of
Corporate Affairs”
35 MGT 7A Annual 29th November,2022 “Every Sec 8 company and Private Limited Companies need to file the Annual return with Ministry of
Corporate Affairs”
36 MCA Compliance Director KYC Annual 30th September,2022 “Every Director holding DIN has to do their KYC Annually.
(This has to be done even if any DIN holder is not a director of any company)”
37 DPT-3 Annual 30th June,2022 Any company who has accepted loans & deposits shall file this return.