Statutory Due Date Compliance Calendar for December 2022.
                     Statutory Due-Date Calendar December 2022 
 
 
 
 
 
 
Statutory And Compliance Calendar For The Month of December 2022 
  
As we all know that complying with the compliance deadline is very important and 
mandates the appropriate planning. Therefore to keep updated on the various statutory 
and compliance deadlines we have put together a consolidated compliance calendar 
that shows all the important due dates. 
  
 
 
 
 
 
Due Dates Forms to be Who needs to file  
filed  
7 December TDS/TCS All sum deducted/collected by an office of the government must be filed to the  
credit of the Central Government on the same day where tax is paid without 
furnishing Income-tax Challan. 
7 ECB-2 This is to be filed for the monthly returns of external commercial borrowing for 
December  October  
10 GSTR-7 GSTR-7 return is required to be filed by the persons who need to deduct TDS 
December  under GST 
10 GSTR-8 GSTR-8 return should be filed by the e-commerce operators who need to 
December  deduct (Tax collected at source) TCS under GST 
11 GSTR-1 Taxpayers having a collected turnover of more than Rs. 1.50 cr. or choose to file  
December returns every month. 
13 GSTR-6 Input Service Distributors 
December  
13 IFF An Optional Upload of B2B invoices, Debit or credit notes for November under 
December  (QRMP) scheme. 
15 ESI To be filed for the ESI payment of November 2022 
December 
15 PF For the payment of the November month-2022 
December 
14 TDS Due date to the furnishing of TDS Certificate for tax deducted u/s 194IA in the 
December  Certificate  month of October 2022 
14 TDS Due date to provide TDS Certificate for tax deducted u/s 194IB in October 
December  Certificate month of 2022 
14 TDS Due date for issuance of Tds certificate for tax deducted under Section 194M in 
December  Certificate September 2022 
20th GSTR-3B  GSTR-3B Due dates has an annual turnover of more than 5 Cr. 
December  
20th GSTR-3B  Non-Resident Taxpayers and ODIAR services provider 
December  
25th GST Challan Payment of GST challan if no adequate ITC for November (for the Quarterly 
December  payment  Filers) 
31st GSTR-9 To be filed by the registered taxpayers whose gross turnover is up to Rs. 2 Cr. 
December 
31st GSTR-9C Taxpayers have a turnover of up to Rs. 5 Cr in a financial year. 
December 
 
 
The month of December 2022 is very essential for taxpayers for the due dates for 
various compliances under the Goods and Service Act, Income Tax Act, Companies 
Act, and LLP Act. Make sure you file the above-mentioned forms before the due dates 
to escape hefty penalties. 
  
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