GST due dates for the month of October 2022
|
Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
|
10th October 2022 |
Return for tax deducted at source (TDS) |
GSTR 7 |
Government Authorities |
September 2022 |
|
10th October 2022 |
Statement for tax collection at source (TCS) |
GSTR 8 |
E-commerce operators |
September 2022 |
|
11th October 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 |
September 2022 |
|
13th October 2022 |
Return for input service distributor |
GSTR-6 (Monthly) |
Input Service Distributor |
September 2022 |
|
13th October 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 |
July-September’22 |
|
18th October 2022 |
Statement for payment of self-assessed tax |
CMP-08 (Quarterly) |
Composition taxpayers |
July-September’22 |
|
20th October 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 July-September 2022 |
September 2022 |
|
20th October 2022 |
Summary of outward taxable supplies and tax payable |
GSTR-5 (Monthly) |
Non-resident taxable person |
September 2022 |
|
20th October 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 |
September 2022 |
|
20th October 2022 |
Payment of self assessed tax |
GST PMT 08 |
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year |
September 2022 |
|
22nd October 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 Uts |
July-September’22 |
|
24th October 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 the Union Territories |
July-September’22 |
|
25th April 2022 |
Details of goods/capital goods sent to job worker and received back |
GST ITC-04 |
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 |
April 2022 to September’22 |
|
28th October 2022 |
Statement of inward supplies by persons having Unique Identification Number (UIN) |
GSTR 11 |
Taxpayers having UIN |
September 2022 |
|
#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. |
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|
##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. |
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