Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
10th December 2022 | Return for tax deducted at source (TDS) | GSTR 7 | Government Authorities | November 2022 |
10th December 2022 | Statement for tax collection at source (TCS) | GSTR 8 | E-commerce operators | November 2022 |
11th December 2022 | Details of outward supplies of goods or services | GSTR-1(Monthly) | Registered persons whose aggregate turnover exceeds Rs.5 crore or have not chosen the QRMP scheme | November 2022 |
13th December 2022 | Return for input service distributor | GSTR-6 (Monthly) | Input Service Distributor | November 2022 |
13th December 2022 | Invoice furnishing facility | Registered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme | November 2022 | |
20th December 2022 | Monthly Return | GSTR-3B (Monthly) | Registered persons with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of October-December 2022 | November 2022 |
20th December 2022 | Summary of outward taxable supplies and tax payable | GSTR-5 (Monthly) | Non-resident taxable person | November 2022 |
20th December 2022 | Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to nontaxable persons in India | GSTR-5A (Monthly) | A person supplying OIDAR services | November 2022 |
20th December 2022 | Payment of self assessed tax | GST PMT 08 | Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year | November 2022 |
25th December 2022 | Monthly Tax payment for tax payers who are under QRMP scheme | GST PMT 06 | Registered persons who have opted for QRMP scheme | November 2022 |
28th December 2022 | Statement of inward supplies by persons having Unique Identification Number (UIN) | GSTR 11 | Taxpayers having UIN | November 2022 |
31st December 2022 | GST Annual Return | GSTR 9 | Registered persons except Casual Taxpayers, Non Resident Taxpayers, Taxpayers deducting/collecting tax at source under Section 51 or Section 52, Composition Taxpayers and E-commerce operator | Financial Year 2021-22 |
31st December 2022 | GST Annual Return (For Composition Taxpayer) | GSTR 9 A | Taxpayers opted into the composition scheme (Replaced by GSTR 4) | Financial Year 2021-22 |
31st December 2022 | GST Annual Return | GSTR 9 B | E-commerce operators who have filed GSTR 8 during the year | Financial Year 2021-22 |
31st December 2022 | Annual Reconciliation Statement | GSTR 9 C | Registered persons whose aggregate turnover exceeds Rs.5 crore in previous Financial Year | Financial Year 2021-22 |
