GST Compliance Calendar 2022

GST Compliance Calendar 2022

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

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:

  1. Planning and Organizing Data
  2. Timely filing of GST Returns
  3. Clear Compliance History 
  4. Aids in Audits
  5. Simple Reporting 
  6. Satisfied Vendors, Clients, and Customers

Note: GSTR-3B due date varies as per the State and UT for quarterly GST filers. Please refer to the table at the end of this GST compliance calendar.

GST Compliance Calendar for December 2022

gst-compliance-calendar-december-two-thousand-twenty-two
DATERETURNPERIODDESCRIPTION
10th DecemberGSTR-7NOV 2022Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th DecemberGSTR-8NOV 2022Summary of Tax collected at source (TCS) by e-commerce operators.
11th DecemberGSTR-1NOV 2022GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th DecemberGSTR-1 IFFNOV 2022GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th DecemberGSTR-6NOV 2022GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th DecemberGSTR-3BNOV 2022GST monthly return to pay tax for the preceding month.
20th DecemberGSTR-5NOV 2022GST Return for Non-resident foreign taxpayers
20th DecemberGSTR-5ANOV 2022GST Return OIDAR service provider.
25th DecemberPMT-06NOV 2022GST Challan Payment if no sufficient ITC for November.
31st DecemberGSTR-9 and GSTR-9C2021-22GSTR – 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

gst-compliance-calendar-november-two-thousand-twenty-two
DATERETURNPERIOD DESCRIPTION
10th NovemberGSTR-7OCT 2022Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th NovemberGSTR-8OCT 2022Summary of Tax collected at source (TCS) by e-commerce operators.
11th NovemberGSTR-1OCT 2022GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th NovemberGSTR-1IFFOCT 2022GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th NovemberGSTR-6OCT 2022GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th NovemberGSTR-3BOCT 2022GST monthly return to pay tax for the preceding month.
20th NovemberGSTR-5OCT 2022GST Return for Non-resident foreign taxpayers.
20th NovemberGSTR-5AOCT 2022GST Return OIDAR service provider.
25th NovemberPMT-06OCT 2022 GST Challan Payment if no sufficient ITC for October.

GST Compliance Calendar for October 2022

gst-compliance-calendar-october-two-thousand-twenty-two
DATERETURNPERIODDESCRIPTION
10th OctoberGSTR-7SEPT 22Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th OctoberGSTR-8SEPT 22Summary of Tax collected at source (TCS) by e-commerce operators.
11th OctoberGSTR-1SEPT 22GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th OctoberGSTR-1 IFFJULY-SEPT 22GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th OctoberGSTR-6SEPT 22GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th OctoberCMP-08JULY-SEPT 22Quarterly Statement for payment of self-assessed tax by composition taxpayers.
20th OctoberGSTR-3BSEPT 22GST monthly return to pay tax for the preceding month.
20th OctoberGSTR-5SEPT 22GST Return for Non-resident foreign taxpayers
20th OctoberGSTR-5ASEPT 22GST Return OIDAR service provider.
22nd OctoberGSTR-3BJULY-SEPT 22Summary 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 OctoberGSTR-3BJULY-SEPT 22Summary 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 OctoberPMT-06SEPT 22GST Challan Payment if no sufficient ITC for SEPT (for all Quarterly Filers)

GST Compliance Calendar for September 2022

gst-compliance-calendar-september-two-thousand-twenty-two
DATERETURNPERIODDESCRIPTION
10th SeptemberGSTR-7AUG-22Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th SeptemberGSTR-8AUG-22Summary of Tax collected at source (TCS) by e-commerce operators.
11th SeptemberGSTR-1AUG-22GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th SeptemberGSTR-1 IFFAUG-22GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th SeptemberGSTR-6 AUG-22GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th SeptemberGSTR-3BAUG-22GST monthly return to pay tax for the preceding month.
20th SeptemberGSTR-5AUG-22GST Return for Non-resident foreign taxpayers
20th SeptemberGSTR-5A AUG-22GST Return OIDAR service provider.
25th SeptemberPMT-06AUG-22GST Challan Payment if no sufficient ITC for AUG (for all Quarterly Filers)

GST Compliance Calendar for August 2022

DATERETURNPERIODDESCRIPTION
10th AugustGSTR-7JUL-22Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th AugustGSTR-8JUL-22Summary of Tax collected at source (TCS) by e-commerce operators.
11th AugustGSTR-1JUL-22GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th AugustGSTR-6JUL-22GST Return for ITC received and distributed by an Input Service Distributor (ISD). 
13th AugustGSTR-1JUL-22GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme. 
20th AugustGSTR-3BJUL-22GST monthly return to pay tax for the preceding month.
20th AugustGSTR-5JUL-22GST Return for Non-resident foreign taxpayers
20th AugustGSTR-5AJUL-22GST Return OIDAR service provider.
25th AugustPMT-06JUL-22GST Challan Payment if no sufficient ITC for Jul (for all Quarterly Filers)

GST Compliance Calendar for July 2022

gst-compliance-calendar-july-two-thousand-twenty-two
DateReturnPeriodDescription
10th JulyGSTR-7 (Monthly)June 22Summary of TDS and deposited under GST laws.
10th JulyGSTR-8 (Monthly)June 22Summary of TCS and deposited by e-commerce operators under GST laws.
11th JulyGSTR-1 (Monthly)June 22Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022
13th JulyGSTR-6 (Monthly)June 22Details of ITC received and distributed by an Input Service Distributor.
18th JulyCMP 08Apr-Jun 22Quarterly Statement for payment of self-assessed tax by composition taxpayers.
20th JulyGSTR-5 (Monthly)June 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th JulyGSTR-5A (Monthly)June 22Details 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 JulyGSTR-3B (Monthly)Jun 22Summary 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 JulyGSTR-3B (Quarterly)*Apr-Jun 22Summary 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 JulyGSTR-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

gst-compliance-calendar-june-two-thousand-twenty-two
DateReturnPeriodDescription
10th JuneGSTR-7 (Monthly)May 22Summary of TDS and deposited under GST laws.
10th June GSTR-8 (Monthly)May 22Summary of TCS and deposited by e-commerce operators under GST laws.
11th JuneGSTR-1 (Monthly)May 22Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022.
13th JuneGSTR-6 (Monthly)May 22Details of ITC received and distributed by an ISD
13th JuneIFF (Quarterly)May 22Uploading 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 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th JuneGSTR-5A (Monthly)May 22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
20th JuneGSTR-3B (Monthly)May 22Summary 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 JunePMT-06 (Quarterly)May 22Challan 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.

Read the full notification here

2. The due date to file PMT-06 has been extended to 27th May 2022.

Read the full notification here

gst-compliance-calendar-may-two-thousand-twenty-two
DateReturnPeriodDescription
10th MayGSTR-7 (Monthly)April 22Summary of TDS and deposited under GST laws.
10th MayGSTR-8 (Monthly)April 22Summary of TCS and deposited by e-commerce operators under GST laws.
11th MayGSTR-1 (Monthly)April 22Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of April-June 2022.
13th MayGSTR-6 (Monthly)April 22Details of ITC received and distributed by an ISD
13th MayIFFApril 22Uploading 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 MayGSTR-5 (Monthly)April 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th MayGSTR-5A (Monthly)April 22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th MayGSTR-3B (Monthly)April 22Summary 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 MayPMT-06April 22Challan 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

DateReturnPeriodDescription
11th AprilGSTR-1 (Monthly)Mar 22Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th AprilGSTR-6 (Monthly)Mar 22Details of ITC received and distributed by an ISD.
13th AprilIFFMar 22Uploading 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 AprilCMP-08 (Monthly)Jan – Mar 22Quarterly filing by the taxpayers who have opted for the composition scheme.
20th AprilGSTR-5 (Monthly)Mar 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th AprilGSTR-5A (Monthly)Mar 22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th AprilGSTR-3B (Monthly)Mar 22Summary 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 AprilGSTR-3B (Quarterly)*Jan-Mar 22Summary 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 AprilGSTR-3B (Quarterly)*Jan-Mar 22Summary 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 AprilITC-04 (Quarterly)Jan-Mar 22Summary of goods sent to/received from a job-worker
30th April GSTR-4 (Annual)1st April 2021- 31st March 2022Annual Return Filing

GST Compliance Calendar for March 2022

DateReturnPeriodDescription
10th MarchGSTR-7 (Monthly)Feb 22Summary of TDS and deposited under GST laws.
10th MarchGSTR-8 (Monthly)Feb 22Summary of TCS and deposited by e-commerce operators under GST laws.
11th MarchGSTR-1 (Monthly)Feb 22Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th MarchGSTR-6 (Monthly)Feb 22Details of ITC received and distributed by an ISD.
13th MarchIFFFeb 22Uploading 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 MarchGSTR-5 (Monthly)Feb 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th MarchGSTR-5A (Monthly)Feb 22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th MarchGSTR-3B (Monthly)Feb 22Summary 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 MarchPMT-06Feb 22Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme
31st MarchRFD-11 (LUT)FY 2022-23The due date for renewing or taking a fresh Letter of Undertaking (LUT) for FY 2022-23.
31st MarchCMP-02FY 2022-23The due date for taxpayers to opt for the Composition Scheme for the upcoming FY 2022-23.

GST Compliance Calendar for February 2022

DateReturnPeriodDescription
10th FebGSTR-7 (Monthly)Jan 22Summary of TDS and deposited under GST laws.
10th FebGSTR-8 (Monthly)Jan 22Summary of TCS and deposited by e-commerce operators under GST laws.
11th FebGSTR-1 (Monthly)Jan 22Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Jan-March 2022.
13th FebGSTR-6 (Monthly)Jan 22Details of ITC received and distributed by an ISD.
13th FebIFFJan 22Uploading 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 FebGSTR-5 (Monthly)Jan 22Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th FebGSTR-5A (Monthly)Jan 22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th FebGSTR-3B (Monthly)Jan 22Summary 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 FebPMT-06Jan 22Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.
28th FebAnnual GST ReturnFY 2020-21Filing of GSTR-9 & GSTR-9C for FY 2020-21 as per the newly notified due date.

GST Compliance Calendar for January 2022

DateReturnPeriodDescription
10th JanGSTR-7 (Monthly)Dec 21Summary of TDS and deposited under GST laws.
10th JanGSTR-8 (Monthly)Dec 21Summary of TCS and deposited by e-commerce operators under GST laws.
11th JanGSTR-1 (Monthly)Dec 21Summary of outward supplies where turnover exceeds Rs.5 crore or has not chosen the QRMP scheme for the quarter of Oct-Dec 2021.
13th JanGSTR-6 (Monthly)Dec 21Details of ITC received and distributed by an ISD.
13th JanGSTR-1 (Quarterly)Oct-Dec 21Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
18th JanCMP-08 (Quarterly)Oct-Dec 21Quarterly challan-cum-statement to be furnished by composition taxpayers
20th JanGSTR-5 (Monthly)Dec 21Summary of outward taxable supplies and tax payable by a non-resident taxable person
20th JanGSTR-5A (Monthly)Dec 21Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
20th JanGSTR-3B (Monthly)Dec 21Summary 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 JanGSTR-3B (Quarterly)*Oct-Dec 21Summary 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 JanGSTR-3B (Quarterly)*Oct-Dec 21Summary 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 JanITC-04 (Quarterly)Oct-Dec 21Summary 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 22ndState and UT Who Needs to File GSTR-3B on 24th
ChhattisgarhHimachal Pradesh
Madhya PradeshPunjab
GujaratUttarakhand
MaharashtraHaryana
KarnatakaRajasthan
GoaUttar Pradesh
KeralaBihar
Tamil NaduSikkim
TelanganaArunachal Pradesh
Andhra PradeshNagaland
Dadra and Nagar Haveli Manipur
PuducherryMizoram
Andaman and Nicobar IslandsTripura
LakshadweepMeghalaya
Daman and DiuAssam
  West Bengal
  Jharkhand
  Odisha
  Jammu and Kashmir
  Ladakh
  Chandigarh
  New Delhi

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