Well, to give you a head start for 2022, we have compiled a comprehensive GST Compliance Calendar. This GST compliance calendar has all the GST Compliance Due dates for the year 2022 so that you never miss a due date!
GST Compliance Calendar and its Importance
A GST compliance calendar organizes and maintains due dates for GST returns and other GST-related forms. With the increasing complexities and ever-growing areas becoming a regularized reality, it is always prudent to have a GST compliance calendar, whether offline or online. In addition, the risk of non-compliance is far greater than the cost of compliance. Here is how GST compliance Calendar can help you:
GSTR – 9: An annual return is to be filed by all regular taxpayers having turnover above 2 crores in a particular financial year (i.e. taxpayers who file regular returns in FORM GSTR-3B, GSTR-1, etc.).
GSTR – 9C: A self-certified reconciliation statement form for all the taxpayers having turnover above 5 crores in a particular financial year.
GST Compliance Calendar for November 2022
DATE
RETURN
PERIOD
DESCRIPTION
10th November
GSTR-7
OCT 2022
Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th November
GSTR-8
OCT 2022
Summary of Tax collected at source (TCS) by e-commerce operators.
11th November
GSTR-1
OCT 2022
GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th November
GSTR-1IFF
OCT 2022
GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th November
GSTR-6
OCT 2022
GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th November
GSTR-3B
OCT 2022
GST monthly return to pay tax for the preceding month.
20th November
GSTR-5
OCT 2022
GST Return for Non-resident foreign taxpayers.
20th November
GSTR-5A
OCT 2022
GST Return OIDAR service provider.
25th November
PMT-06
OCT 2022
GST Challan Payment if no sufficient ITC for October.
GST Compliance Calendar for October 2022
DATE
RETURN
PERIOD
DESCRIPTION
10th October
GSTR-7
SEPT 22
Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th October
GSTR-8
SEPT 22
Summary of Tax collected at source (TCS) by e-commerce operators.
11th October
GSTR-1
SEPT 22
GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th October
GSTR-1 IFF
JULY-SEPT 22
GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th October
GSTR-6
SEPT 22
GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th October
CMP-08
JULY-SEPT 22
Quarterly Statement for payment of self-assessed tax by composition taxpayers.
20th October
GSTR-3B
SEPT 22
GST monthly return to pay tax for the preceding month.
20th October
GSTR-5
SEPT 22
GST Return for Non-resident foreign taxpayers
20th October
GSTR-5A
SEPT 22
GST Return OIDAR service provider.
22nd October
GSTR-3B
JULY-SEPT 22
Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th October
GSTR-3B
JULY-SEPT 22
Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
25th October
PMT-06
SEPT 22
GST Challan Payment if no sufficient ITC for SEPT (for all Quarterly Filers)
GST Compliance Calendar for September 2022
DATE
RETURN
PERIOD
DESCRIPTION
10th September
GSTR-7
AUG-22
Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th September
GSTR-8
AUG-22
Summary of Tax collected at source (TCS) by e-commerce operators.
11th September
GSTR-1
AUG-22
GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th September
GSTR-1 IFF
AUG-22
GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th September
GSTR-6
AUG-22
GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th September
GSTR-3B
AUG-22
GST monthly return to pay tax for the preceding month.
20th September
GSTR-5
AUG-22
GST Return for Non-resident foreign taxpayers
20th September
GSTR-5A
AUG-22
GST Return OIDAR service provider.
25th September
PMT-06
AUG-22
GST Challan Payment if no sufficient ITC for AUG (for all Quarterly Filers)
GST Compliance Calendar for August 2022
DATE
RETURN
PERIOD
DESCRIPTION
10th August
GSTR-7
JUL-22
Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th August
GSTR-8
JUL-22
Summary of Tax collected at source (TCS) by e-commerce operators.
11th August
GSTR-1
JUL-22
GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th August
GSTR-6
JUL-22
GST Return for ITC received and distributed by an Input Service Distributor (ISD).
13th August
GSTR-1
JUL-22
GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
20th August
GSTR-3B
JUL-22
GST monthly return to pay tax for the preceding month.
20th August
GSTR-5
JUL-22
GST Return for Non-resident foreign taxpayers
20th August
GSTR-5A
JUL-22
GST Return OIDAR service provider.
25th August
PMT-06
JUL-22
GST Challan Payment if no sufficient ITC for Jul (for all Quarterly Filers)
GST Compliance Calendar for July 2022
Date
Return
Period
Description
10th July
GSTR-7 (Monthly)
June 22
Summary of TDS and deposited under GST laws.
10th July
GSTR-8 (Monthly)
June 22
Summary of TCS and deposited by e-commerce operators under GST laws.
11th July
GSTR-1 (Monthly)
June 22
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022
13th July
GSTR-6 (Monthly)
June 22
Details of ITC received and distributed by an Input Service Distributor.
18th July
CMP 08
Apr-Jun 22
Quarterly Statement for payment of self-assessed tax by composition taxpayers.
20th July
GSTR-5 (Monthly)
June 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th July
GSTR-5A (Monthly)
June 22
Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India.
20th July
GSTR-3B (Monthly)
Jun 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of July-Sept 2022.
22nd July
GSTR-3B (Quarterly)*
Apr-Jun 22
Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th July
GSTR-3B (Quarterly)*
Apr-Jun 22
Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
GST Compliance Calendar for June 2022
Date
Return
Period
Description
10th June
GSTR-7 (Monthly)
May 22
Summary of TDS and deposited under GST laws.
10th June
GSTR-8 (Monthly)
May 22
Summary of TCS and deposited by e-commerce operators under GST laws.
11th June
GSTR-1 (Monthly)
May 22
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022.
13th June
GSTR-6 (Monthly)
May 22
Details of ITC received and distributed by an ISD
13th June
IFF (Quarterly)
May 22
Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF) under the QRMP scheme
20th June
GSTR-5 (Monthly)
May 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th June
GSTR-5A (Monthly)
May 22
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
20th June
GSTR-3B (Monthly)
May 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of April-June 2022.
25th June
PMT-06 (Quarterly)
May 22
Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.
GST Compliance Calendar for May 2022
Important Update
1. The due date to file GSTR-3B has been extended to 24th May 2022.
Summary of TCS and deposited by e-commerce operators under GST laws.
11th May
GSTR-1 (Monthly)
April 22
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022.
13th May
GSTR-6 (Monthly)
April 22
Details of ITC received and distributed by an ISD
13th May
IFF
April 22
Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF) under the QRMP scheme.
20th May
GSTR-5 (Monthly)
April 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th May
GSTR-5A (Monthly)
April 22
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th May
GSTR-3B (Monthly)
April 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of April-June 2022.
25th May
PMT-06
April 22
Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.
GST Compliance Calendar for April 2022
Date
Return
Period
Description
11th April
GSTR-1 (Monthly)
Mar 22
Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th April
GSTR-6 (Monthly)
Mar 22
Details of ITC received and distributed by an ISD.
13th April
IFF
Mar 22
Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF) under the QRMP scheme.
18th April
CMP-08 (Monthly)
Jan – Mar 22
Quarterly filing by the taxpayers who have opted for the composition scheme.
20th April
GSTR-5 (Monthly)
Mar 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th April
GSTR-5A (Monthly)
Mar 22
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th April
GSTR-3B (Monthly)
Mar 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of Jan-March 2022
22nd April
GSTR-3B (Quarterly)*
Jan-Mar 22
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in specified state and UT.
24th April
GSTR-3B (Quarterly)*
Jan-Mar 22
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in specified state and UT.
25th April
ITC-04 (Quarterly)
Jan-Mar 22
Summary of goods sent to/received from a job-worker
30th April
GSTR-4 (Annual)
1st April 2021- 31st March 2022
Annual Return Filing
GST Compliance Calendar for March 2022
Date
Return
Period
Description
10th March
GSTR-7 (Monthly)
Feb 22
Summary of TDS and deposited under GST laws.
10th March
GSTR-8 (Monthly)
Feb 22
Summary of TCS and deposited by e-commerce operators under GST laws.
11th March
GSTR-1 (Monthly)
Feb 22
Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th March
GSTR-6 (Monthly)
Feb 22
Details of ITC received and distributed by an ISD.
13th March
IFF
Feb 22
Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF) under the QRMP scheme.
20th March
GSTR-5 (Monthly)
Feb 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th March
GSTR-5A (Monthly)
Feb 22
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th March
GSTR-3B (Monthly)
Feb 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of Jan-March 2022.
25th March
PMT-06
Feb 22
Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme
31st March
RFD-11 (LUT)
FY 2022-23
The due date for renewing or taking a fresh Letter of Undertaking (LUT) for FY 2022-23.
31st March
CMP-02
FY 2022-23
The due date for taxpayers to opt for the Composition Scheme for the upcoming FY 2022-23.
GST Compliance Calendar for February 2022
Date
Return
Period
Description
10th Feb
GSTR-7 (Monthly)
Jan 22
Summary of TDS and deposited under GST laws.
10th Feb
GSTR-8 (Monthly)
Jan 22
Summary of TCS and deposited by e-commerce operators under GST laws.
11th Feb
GSTR-1 (Monthly)
Jan 22
Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th Feb
GSTR-6 (Monthly)
Jan 22
Details of ITC received and distributed by an ISD.
13th Feb
IFF
Jan 22
Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF) under the QRMP scheme.
20th Feb
GSTR-5 (Monthly)
Jan 22
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th Feb
GSTR-5A (Monthly)
Jan 22
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th Feb
GSTR-3B (Monthly)
Jan 22
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of Jan-March 2022.
25th Feb
PMT-06
Jan 22
Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.
28th Feb
Annual GST Return
FY 2020-21
Filing of GSTR-9 & GSTR-9C for FY 2020-21 as per the newly notified due date.
GST Compliance Calendar for January 2022
Date
Return
Period
Description
10th Jan
GSTR-7 (Monthly)
Dec 21
Summary of TDS and deposited under GST laws.
10th Jan
GSTR-8 (Monthly)
Dec 21
Summary of TCS and deposited by e-commerce operators under GST laws.
11th Jan
GSTR-1 (Monthly)
Dec 21
Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Oct-Dec 2021.
13th Jan
GSTR-6 (Monthly)
Dec 21
Details of ITC received and distributed by an ISD.
13th Jan
GSTR-1 (Quarterly)
Oct-Dec 21
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
18th Jan
CMP-08 (Quarterly)
Oct-Dec 21
Quarterly challan-cum-statement to be furnished by composition taxpayers
20th Jan
GSTR-5 (Monthly)
Dec 21
Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th Jan
GSTR-5A (Monthly)
Dec 21
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th Jan
GSTR-3B (Monthly)
Dec 21
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not opted for the QRMP scheme for the quarter of Oct-Dec 2021.
22nd Jan
GSTR-3B (Quarterly)*
Oct-Dec 21
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in specified state and UT.
24th Jan
GSTR-3B (Quarterly)*
Oct-Dec 21
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in specified state and UT.
25th Jan
ITC-04 (Quarterly)
Oct-Dec 21
Summary of goods sent to/received from a job-worker.
*Specified State and UT List for GSTR-3B Quarterly Filers
Here is the list of States and UTs for quarterly GSTR-3B filers to determine the exact due date to file GSTR-3B.
State and UT Who Needs to File GSTR-3B on 22nd
State and UT Who Needs to File GSTR-3B on 24th
Chhattisgarh
Himachal Pradesh
Madhya Pradesh
Punjab
Gujarat
Uttarakhand
Maharashtra
Haryana
Karnataka
Rajasthan
Goa
Uttar Pradesh
Kerala
Bihar
Tamil Nadu
Sikkim
Telangana
Arunachal Pradesh
Andhra Pradesh
Nagaland
Dadra and Nagar Haveli
Manipur
Puducherry
Mizoram
Andaman and Nicobar Islands
Tripura
Lakshadweep
Meghalaya
Daman and Diu
Assam
West Bengal
Jharkhand
Odisha
Jammu and Kashmir
Ladakh
Chandigarh
New Delhi
One Reply to “GST Compliance Calendar 2022”
Is there any change in due date of GSTR-5 & 5A after applicability of Finance Act, 2022
One Reply to “GST Compliance Calendar 2022”
Is there any change in due date of GSTR-5 & 5A after applicability of Finance Act, 2022