GST due dates for the month of November 2022
|
Compliance Due Date
|
Description
|
Form
|
Applicable to
|
Reporting Period
|
|
10th November 2022
|
Return for tax deducted at source (TDS)
|
GSTR 7
|
Government Authorities
|
October 2022
|
|
10th November 2022
|
Statement for tax collection at source (TCS)
|
GSTR 8
|
E-commerce operators
|
October 2022
|
|
11th November 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
|
October 2022
|
|
13th November 2022
|
Return for input service distributor
|
GSTR-6
(Monthly) |
Input Service Distributor
|
October 2022
|
|
13th November 2022
|
Invoice furnishing facility
|
Registered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme
|
October 2022
|
|
|
20th November 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
|
October 2022
|
|
20th November 2022
|
Summary of outward taxable supplies and tax payable
|
GSTR-5
(Monthly) |
Non-resident taxable person
|
October 2022
|
|
20th November 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
|
October 2022
|
|
20th November 2022
|
Payment of self assessed tax
|
GST PMT 08
|
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year
|
October 2022
|
|
25th November 2022
|
Monthly Tax payment for tax payers who are under QRMP scheme
|
GST PMT 06
|
Registered persons who have opted for QRMP scheme
|
October 2022
|
|
28th November 2022
|
Statement of inward supplies by persons having Unique Identification Number (UIN)
|
GSTR 11
|
Taxpayers having UIN
|
October 2022
|
|
30th November 2022
|
Time limit for availing ITC pertaining to FY 2021-22 [Refer Notification No. 18/2022-CT dated 28.09.2022].
|
–
|
All Registered Person
|
FY 2021-22
|
|
30th November 2022
|
Time limit for issuance of credit notes for the supplies made during the FY 2021-22 [Refer Notification No. 18/2022-T dated 28.09.2022].
|
–
|
All Registered Person
|
FY 2021-22
|
|
30th November 2022
|
Time limit for making rectification/amendment in GSTR-1, GSTR-3B, GSTR-8 filed during GY 2021-22 [Refer Notification No. 18/2022-CT dated 28.09.2022].
|
–
|
All Registered Person
|
FY 2021-22
|
