GST due dates for the month of December 2022
|
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
|
