Friday, 02 December 2022 05:34 AM IST

Key Dates of November

Event Date

Act

PARTICULARS

Applicable Form

01/11/2022

Goods and Services Tax

4 digit HSN mandatory in Table 12 of GSTR-1 for turnover upto 5 cr in 2021-22. For others, 6 digits applicable already.

Form GSTR-1

07/11/2022

Income Tax

Payment of TDS/TCS of October. 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.

Challan No. ITNS-281

07/11/2022

FEMA

Monthly Return of External Commercial Borrowings for October.

ECB-2

07/11/2022

Income Tax

Filing of Income Tax returns where Audit is applicable.

ITR 1 to 5 & 7

07/11/2022

Income Tax

Filing of Income Tax returns by ALL Cos.

ITR 6

07/11/2022

Income Tax

Online application by Domestic Company to avail concessional Rate of tax of 22% u/s 115BAA, for the first time.

10-IC

07/11/2022

Income Tax

Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if original due date of ITR is October 31).

Form 67

09/11/2022

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Monthly Return of External Commercial Borrowings for October.

MEP-Form

10/11/2022

Goods and Services Tax

Monthly Return by Tax Deductors for October.

GSTR-7

10/11/2022

Goods and Services Tax

Monthly Return by e-commerce operators for October.

GSTR-8

11/11/2022

Goods and Services Tax

Monthly Return of Outward Supplies for October.

GSTR-1

12/11/2022

ESI

Half yearly ESI Return for April to September.

Form 5

13/11/2022

Goods and Services Tax

Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.

IFF

13/11/2022

Goods and Services Tax

Monthly Return by Non-resident taxable person for October.

GSTR-5 & 5A

13/11/2022

Goods and Services Tax

Monthly Return of Input Service Distributor for October.

GSTR-6

14/11/2022

Income Tax

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

Form 16B

14/11/2022

Income Tax

Issue of TDS Certificate for tax deducted under Sec.194IB for the month of September.

Form 16C

14/11/2022

Income Tax

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September.

Form 16D

14/11/2022

Income Tax

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.

Form 16E

15/11/2022

ESI

ESI payment for October.

ESI Challan

15/11/2022

Provident Fund

E-Payment of PF for October.

Electronic Challan cum Return (ECR)

15/11/2022

Income Tax

Details of Deposit of TDS/TCS of October by book entry by an office of the Government.

Form 24G

15/11/2022

Income Tax

Issue of TDS certificates for Q2 of FY 2022-23 to Non-residents.

Form 16A

20/11/2022

Goods and Services Tax

Summary Return cum Payment of Tax for October by Monthly filers. (other than QRMP).

GSTR-3B

25/11/2022

Goods and Services Tax

Deposit of GST under QRMP scheme of October .

PMT-06

25/11/2022

Income Tax

Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc in some cases. (date extended from 31.3.22)

10A

28/11/2022

Goods and Services Tax

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

GSTR-11

29/11/2022

Companies Act

Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.

PAS-6

29/11/2022

Companies Act

Annual Return by OPCs and Small Companies.

Form MGT 7A

29/11/2022

Companies Act

Annual Return by other companies

Form MGT 7 along with MGT- 8 (if applicable)

30/11/2022

Companies Act

Annual return filed by Statutory Auditor with the National Financial Reporting Authority (NFRA) respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.

NFRA-2

30/11/2022

Income Tax

Deposit of TDS u/s 194-IA on payment made for purchase of property in October.

Form 26QB

30/11/2022

Income Tax

Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.

Form 26QD

30/11/2022

Income Tax

Deposit of TDS on Virtual Digital Assets u/s 194S for October.

Form 26QE

30/11/2022

Income Tax

Filing of Income Tax Return where Transfer Pricing applicable.

ITR 1 to 7

30/11/2022

Income Tax

Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is 30 November).

Form 67

30/11/2022

Income Tax

Claim input tax credit (ITC) for 21-22 in GSTR-3B. Issue Credit/Debit notes for 21-22 .

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30/11/2022

Income Tax

Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future (if due date of ITR is November 30).

Form 9A

30/11/2022

Income Tax

Filing of Statement to accumulate income for future application u/s 10(21) or  11(1) (if due date of ITR is November 30).

Form 10

30/11/2022

Income Tax

TDS Statements Non-salary payments to Residents for September quarter.

Form 26Q