{"id":8441,"date":"2022-12-01T04:51:28","date_gmt":"2022-12-01T04:51:28","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8441"},"modified":"2022-12-01T04:56:03","modified_gmt":"2022-12-01T04:56:03","slug":"gst-due-dates-for-the-month-of-december-2022","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gst-due-dates-for-the-month-of-december-2022\/","title":{"rendered":"GST due dates for the month of December 2022"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Compliance Due Date<\/strong><\/div>\n<\/td>\n
\n
Description<\/strong><\/div>\n<\/td>\n
\n
Form<\/strong><\/div>\n<\/td>\n
\n
Applicable to<\/strong><\/div>\n<\/td>\n
\n
Reporting Period<\/strong><\/div>\n<\/td>\n<\/tr>\n
\n
10th December 2022<\/div>\n<\/td>\n
\n
Return for tax deducted at source (TDS)<\/div>\n<\/td>\n
\n
GSTR 7<\/div>\n<\/td>\n
\n
Government Authorities<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
10th December 2022<\/div>\n<\/td>\n
\n
Statement for tax collection at source (TCS)<\/div>\n<\/td>\n
\n
GSTR 8<\/div>\n<\/td>\n
\n
E-commerce operators<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
11th December 2022<\/div>\n<\/td>\n
\n
Details of outward supplies of goods or services<\/div>\n<\/td>\n
\n
GSTR-1(Monthly)<\/div>\n<\/td>\n
\n
Registered persons whose aggregate turnover exceeds Rs.5 crore or have not chosen the QRMP scheme<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
13th December 2022<\/div>\n<\/td>\n
\n
Return for input service distributor<\/div>\n<\/td>\n
\n
GSTR-6
\n (Monthly)<\/div>\n<\/td>\n
\n
Input Service Distributor<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
13th December 2022<\/div>\n<\/td>\n
\n
Invoice furnishing facility<\/div>\n<\/td>\n
\n
<\/div>\n<\/td>\n
\n
Registered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
20th December 2022<\/div>\n<\/td>\n
\n
Monthly Return<\/div>\n<\/td>\n
\n
GSTR-3B
\n (Monthly)<\/div>\n<\/td>\n
\n
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<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
20th December 2022<\/div>\n<\/td>\n
\n
Summary of outward taxable supplies and tax payable<\/div>\n<\/td>\n
\n
GSTR-5
\n (Monthly)<\/div>\n<\/td>\n
\n
Non-resident taxable person<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
20th December 2022<\/div>\n<\/td>\n
\n
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<\/div>\n<\/td>\n
\n
GSTR-5A
\n (Monthly)<\/div>\n<\/td>\n
\n
A person supplying OIDAR services<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
20th December 2022<\/div>\n<\/td>\n
\n
Payment of self assessed tax<\/div>\n<\/td>\n
\n
GST PMT 08<\/div>\n<\/td>\n
\n
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
25th December 2022<\/div>\n<\/td>\n
\n
Monthly Tax payment for tax payers who are under QRMP scheme<\/div>\n<\/td>\n
\n
GST PMT 06<\/div>\n<\/td>\n
\n
Registered persons who have opted for QRMP scheme<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
28th December 2022<\/div>\n<\/td>\n
\n
Statement of inward supplies by persons having Unique Identification Number (UIN)<\/div>\n<\/td>\n
\n
GSTR 11<\/div>\n<\/td>\n
\n
Taxpayers having UIN<\/div>\n<\/td>\n
\n
November 2022<\/div>\n<\/td>\n<\/tr>\n
\n
31st December 2022<\/div>\n<\/td>\n
\n
GST Annual Return<\/div>\n<\/td>\n
\n
GSTR 9<\/div>\n<\/td>\n
\n
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<\/div>\n<\/td>\n
\n
Financial Year 2021-22<\/div>\n<\/td>\n<\/tr>\n
\n
31st December 2022<\/div>\n<\/td>\n
\n
GST Annual Return (For Composition Taxpayer)<\/div>\n<\/td>\n
\n
GSTR 9 A<\/div>\n<\/td>\n
\n
Taxpayers opted into the composition scheme (Replaced by GSTR 4)<\/div>\n<\/td>\n
\n
Financial Year 2021-22<\/div>\n<\/td>\n<\/tr>\n
\n
31st December 2022<\/div>\n<\/td>\n
\n
GST Annual Return<\/div>\n<\/td>\n
\n
GSTR 9 B<\/div>\n<\/td>\n
\n
E-commerce operators who have filed GSTR 8 during the year<\/div>\n<\/td>\n
\n
Financial Year 2021-22<\/div>\n<\/td>\n<\/tr>\n
\n
31st December 2022<\/div>\n<\/td>\n
\n
Annual Reconciliation Statement<\/div>\n<\/td>\n
\n
GSTR 9 C<\/div>\n<\/td>\n
\n
Registered persons whose aggregate turnover exceeds Rs.5 crore in previous Financial Year<\/div>\n<\/td>\n
\n
Financial Year 2021-22<\/div>\n<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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