GST Compliance Calendar 2022

Never Miss any GST Due Dates

GST compliance calendar

The GST calendar benefits every registered business and professional by allowing them to plan for compliance well in advance.

Every taxpayer must file their GST returns within the deadlines specified by the GST regulations to avoid paying interest or late fines.

The CBIC is still extending the GST Dates for other returns and forms under GST.

As a result, you may be reminded when to pay taxes and submit your GST reports using the GSTHero accessible GST calendar.

GST Compliance Calendar August 2022

August is a month of celebrations and freedom. 

Due to all the upcoming celebrations, including Raksha Bandhan, Parsi New Year, Muharram, Ganesh Chathurthi, and Independence Day on the 15th, August provides us with a chance to enjoy and rest a bit after a busy first half of 2022. 

There were several GST upgrades in July, one of which dealt with significant updates to GSTR 3B and ITC eligibility. Additionally, taxpayers with a yearly aggregate turnover of Rs. 5 Cr. and Rs. 20 Cr. are permitted to try e-invoicing in the Sandbox.  

We were always on watch throughout the month due to the government's announcement of several new GST revisions!  

In addition, numerous new GST notices, circulars, and legislative amendments have been made. 

Under Notification No. 17/2022, the B2B e-Invoicing system will now be available to companies having an annual aggregate turnover of more than Rs. 10 crores and up to Rs. 20 crores as of October 1, 2022. 

GST Return

Particulars

Tax Period

Due Dates

GSTR-7
(Monthly)

Details of Tax deducted at source (TDS) & deposited

July 2022

10th August 2022

GSTR-8
(Monthly)

Details of Tax Collected at source (TCS) &
deposited

July 2022

10th August 2022

GSTR-1
(Monthly)

For taxpayers having annual aggregate turnover more than Rs. 1.5 Crore

July 2022

11th August 2022

GSTR-6
(Monthly)

Details of ITC received by an Input Service Distributor

July 2022

13th August 2022

GSTR-3B
(Monthly)

For all taxpayers

July 2022

20th August 2022

GSTR-5 & 5A
(Monthly)

Details of outward taxable supplies & tax payable by a non-resident & OIDAR service supplier

June 2022

20th August 2022

GST challan
PMT-06

Who has opted to file return under QRMP Scheme

July 2022

25th August 2022

GST Compliance Calendar July 2022

Yes, it is already July. It seems unbelievable that we are already halfway through this year and that 2023 is only six months away!

GST has completed half a decade, and these 5 years have been eventful.

With the introduction of the e-way bill, e-invoicing, form GSTR 2B, form GSTR 4, the QRMP scheme, form GSTR 9C, and other significant developments, the GST system has undergone major reforms.

The 47th GST Council Council Meeting was recently conducted on June 28 and 29, 2022, during which the GST Council approved numerous significant decisions about compensating cess, rate modifications, and resolutions related to simplifying the compliance process for taxpayers.

The CBIC notification that previously waived the late reporting fee for GSTR-4 through June 30, 2022, has now been extended until July 28, 2022, as a decision of the 47th GST Council meeting.

GST Return

Particulars

Tax Period

Due Dates

GSTR-7
(Monthly)

Details of Tax deducted at source (TDS) & deposited

June 2022

10th July 2022

GSTR-8
(Monthly)

Details of Tax Collected at source (TCS) &
deposited

June 2022

10th July 2022

GSTR-1
(Monthly)

For taxpayers having annual aggregate turnover more than Rs. 1.5 Crore

June 2022

11th July 2022

GSTR-1/IFF
(Quarterly)

For taxpayers having annual aggregate turnover upto Rs 1.5 Crore

June 2022

13th July 2022

GSTR-6
(Monthly)

Details of ITC received by an Input Service Distributor

June 2022

13th July 2022

GSTR-3B
(Monthly)

For all taxpayers

June 2022

20th July 2022

GSTR-3B
(Quarterly)

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and are registered in category
A states

Apr-June 2022

22th July 2022

GSTR-3B
(Quarterly)

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and are registered in category
B states

Apr-June 2022

24th July 2022

GSTR-5 & 5A
(Monthly)

Details of outward taxable supplies & tax payable by a non-resident & OIDAR service supplier

June 2022

20th July 2022

GSTR-4
(Annually)

Yearly return to be furnished by composition dealers for the financial year 2021-22

For all quarterly filers

28th July 2022

CMP-08
(Quarterly)

Quarterly challan-cum-statement to be furnished by composition taxpayers

Apr-June 2022

30th July 2022

Key Points to Note:

  • It is necessary to post B2B invoices for June 2022 and B2C invoices for the whole quarter in GSTR-1 if the taxpayer used the Invoice Furnishing Facility (IFF) and uploaded B2B invoices for April and May 2022.
  • Otherwise, the taxpayer should include every B2B and B2C invoice for the quarter between April 2022 - June 2022 in the quarterly GSTR-1.

A State

States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh

Union territories: Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

B State

States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha

Union territories: Jammu and Kashmir, Ladakh, Chandigarh and Delhi

GST Compliance Calendar June 2022

GST Return

Particulars

Tax Period

Due Dates

GSTR-7
(Monthly)

Details of Tax deducted at source (TDS) & deposited

May 2022

10th June 2022

GSTR-8
(Monthly)

Details of Tax Collected at source (TCS) &
deposited

May 2022

10th June 2022

GSTR-1
(Monthly)

For taxpayers having annual aggregate turnover more than Rs. 1.5 Crore

May 2022

11th June 2022

GSTR-1/IFF
(Quarterly)

For taxpayers having annual aggregate turnover upto Rs 1.5 Crore

May 2022

13th June 2022

GSTR-6
(Monthly)

Details of ITC received by an Input Service Distributor

May 2022

13th June 2022

GSTR-3B
(Monthly)

For all taxpayers

May 2022

20th June 2022

GSTR-5 & 5A
(Monthly)

Details of outward taxable supplies & tax payable by a non-resident & OIDAR supplier

May 2022

20th June 2022

PMT-06
(Quarterly)

Challan used for making payment of late fee, interest & penalty

For all quarterly filers

25th June 2022

GST Compliance Calendar May 2022

GST Return

Particulars

Tax Period

Due Dates

GSTR-7
(Monthly)

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST

April 2022

10th May 2022

GSTR-8
(Monthly)

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST

April 2022

10th May 2022

GSTR-1
(Monthly)

For taxpayers have annual aggregate turnover more than Rs. 1.5 Crore or opted to file a Monthly Return

April 2022

11th May 2022

GSTR-1/IFF
(Quarterly)

GST return for the taxpayers who opted for a QRMP scheme (Optional)

April 2022

13th May 2022

GSTR-6
(Monthly)

Details of ITC received by an Input Service Distributor

April 2022

13th May 2022

GSTR-3B
(Monthly)

Due date for GSTR-3B has an annual turnover of over 5 crores

April 2022

20th May
2022

GSTR-5 & 5A
(Monthly)

Details of outward taxable supplies & tax payable by a non-resident & OIDAR supplier

April 2022

20th May
2022

PMT-06
(Quarterly)

Challan used for making payment of late fee, interest & penalty

For all quarterly filers

25th May 2022