GST due dates for the month of February 2022

Purpose

Period

Description

10th February

GSTR-7 (Monthly)

January’ 22

Summary of Tax Deducted at Source (TDS) and deposited under GST laws

GSTR-8 (Monthly)

January’ 22

Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws

11th February

GSTR-1^ (Monthly)

January’ 22

Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Jan-March 2022.

13th February

GSTR-1^ (Quarterly)

January’ 22

Summary of outward supplies by taxpayers who have opted for the QRMP scheme**

GSTR-6 (Monthly)

January’ 22

Details of ITC received and distributed by an ISD

20th February

GSTR-5 (Monthly)

January’ 22

Summary of outward taxable supplies and tax payable by a non-resident taxable person

GSTR-5A (Monthly)

January’ 22

Summary of outward taxable supplies and tax payable by a person supplying OIDAR services

GSTR-3B^ (Monthly)

January’ 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 chosen the QRMP scheme for the quarter of Jan-March 22

25th February

PMT-06

January’ 22

Who have opted to file return under QRMP scheme

28th February

GSTR-11 (Monthly)

January’ 22

Statement of inward supplies by persons having Unique Identity Number (UIN)

28th February

GSTR 9

2020-2021

Annual GST Return for the year 2020-21for those taxpayers whose aggregate turnover in FY 2020-21 exceeds Rs. 2 crores

28th February

GSTR 9C

2020-2021

Self Certified Reconciliation Statement for the year 2020-21for those taxpayers whose aggregate turnover in FY 2020-21 exceeds Rs. 5 crores

*The due dates mentioned are subject to changes notified by the concerned department.

^ The CBIC is yet to notify the due dates of GSTR-1 and GSTR-3B for the tax periods June 2021 onwards.