GST due dates for the month of April 2022

Compliance Due Date

Description

Form

Applicable to

Reporting Period

10th April 2022

Return for tax deducted at source (TDS)

GSTR 7

Government Authorities

March 2022

10th April 2022

Statement for tax collection at source (TCS)

GSTR 8

E-commerce operators

March 2022

11th April 2022

Details of outward supplies of goods or services

GSTR-1 (Monthly)

Registered persons whose aggregate turnover exceeds Rs.5 crore or have not opted the QRMP scheme

March 2022

13th April 2022

Return for input service distributor

GSTR-6 (Monthly)

Input Service Distributor

March 2022

13th April 2022

Details of outward supplies of goods or services

GSTR-1 (Quarterly)

Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme

Jan-Mar 22

18th April 2022

Statement for payment of self-assessed tax

CMP-08 (Quarterly)

Composition taxpayers

Jan-Mar 22

20th April 2022

Monthly Return

GSTR-3B (Monthly)

Registered persons with turnover more than Rs.5 crore in the last FY or have not opted the QRMP scheme for the quarter of Jan-Mar 2022

March 2022

20th April 2022

Summary of outward taxable supplies and tax payable

GSTR-5 (Monthly)

Non-resident taxable person

March 2022

20th April 2022

Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non taxable persons in India

GSTR-5A (Monthly)

A person supplying OIDAR services

March 2022

20th April 2022

Payment of self assessed tax

GST PMT 08

Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year

March 2022

22nd April 2022

Monthly Return

GSTR-3B (Quarterly)

Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme in category X states or Union Territories

Jan-Mar 22

24th April 2022

Monthly Return

GSTR-3B (Quarterly)

Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme in category Y states or the Union Territories

Jan-Mar 22

25th April 2022

Details of goods/capital goods sent to job worker and received back

GST ITC-04

Principal whose aggregate turnover is more than Rs.5 crore during the previous Financial Year

October 2021 to March 2022

25th April 2022

Details of goods/capital goods sent to job worker and received back

GST ITC-04

Every other principal

April 2021 to March 2022

28th April 2022

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

GSTR 11

Taxpayers having UIN

March 2022

30th April 2022

Yearly return

GSTR-4 (Annually)

Taxpayers opted into the composition scheme

FY 2021-22

# Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

## Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.