CGST Circular

07 Jul 22 Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.

07 Jul 22 Monthly Return of External Commercial Borrowings for June.

10 Jul 22 Monthly Return by Tax Deductors for June.

10 Jul 22 Monthly Return by e-commerce operators for June.

11 Jul 22 Monthly Return of Outward Supplies for June.

13 Jul 22 Quarterly return of Outward Supplies for Apr-Jun (QRMP)

13 Jul 22 Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for June.

13 Jul 22 Monthly Return of Input Service Distributor for June.

15 Jul 22 ESI payment for June.

15 Jul 22 E-Payment of PF for June.

15 Jul 22 Details of Deposit of TDS/TCS by book entry by an office of the Government of June.

15 Jul 22 TCS statements for Q1 of 2022-23

15 Jul 22 Statement by Banks etc. in respect of foreign remittances during April-June.

15 Jul 22 E-filing of form 15G/H for April-June.

15 Jul 22 Annual Return of LLP for FY 21-22.

15 Jul 22 Issue of TDS Certificate u/s 194-IA on Purchase of Property for TDS deducted in June.

15 Jul 22 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June

15 Jul 22 Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3

15 Jul 22 RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 21-22.

15 Jul 22 Annual return of Foreign Assets & Liabilities for FY 2021-22.

18 Jul 22 Payment of tax by taxpayers under Composition Scheme for June quarter .

20 Jul 22 Summary Return cum Payment of Tax by Monthly filers for June. (other than QRMP).

20 Jul 22 Monthly Return by Non-resident taxable person for June.

22 Jul 22 Issue of TDS Certificate u/s 194-IA on Purchase of Property for TDS deducted in June.

22 Jul 22 Summary Return of Apr-Jun quarter by Quarterly filers in 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, Anda

24 Jul 22 Summary Return of Apr-Jun quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, t

25 Jul 22 Deposit of GST under QRMP scheme for June.

25 Jul 22 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for April-June.

28 Jul 22 Return by persons with Unique Identification Number (UIN) (like embassies etc to get refund under GST for goods and services purchased by them) for June.

30 Jul 22 Issue of TCS certificate for April-June by All Collectors.

30 Jul 22 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.

30 Jul 22 Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.

31 Jul 22 TDS Statements for April-June.

31 Jul 22 Return of non-deduction at source by banks from interest on time deposit for April-June.

31 Jul 22 ITRS for Individuals, Non Corporates not-liable to Audit, for AY 2022-23

31 Jul 22 Statement of foreign income in FY 21-22 & tax deducted or paid on such income to claim foreign tax credit. Applicable where due date of ITR is 31 July.

31 Jul 22 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.