*Due date |
Purpose |
Period |
Description |
10th March |
GSTR-7 (Monthly) |
February' 22 |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws |
GSTR-8 (Monthly) |
February' 22 |
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws |
|
11th March |
GSTR-1^ (Monthly) |
February' 22 |
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Jan-March 2022. |
13th March |
GSTR-1^ (Quarterly) |
February' 22 |
Summary of outward supplies by taxpayers who have opted for the QRMP scheme** |
GSTR-6 (Monthly) |
February' 22 |
Details of ITC received and distributed by an ISD |
|
20th March |
GSTR-5 (Monthly) |
February' 22 |
Summary of outward taxable supplies and tax payable by a non-resident taxable person |
GSTR-5A (Monthly) |
February' 22 |
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services |
|
GSTR-3B^ (Monthly) |
February' 22 |
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jan-March 22 |
|
25th March |
PMT-06 |
February' 22 |
Who have opted to file return under QRMP scheme |
28th March |
GSTR-11 (Monthly) |
February' 22 |
Statement of inward supplies by persons having Unique Identity Number (UIN) |
31st March |
RFD 11 |
2020-2021 |
Furnishing of bond or Letter of Undertaking for export of goods or services |
31st March |
CMP 02 |
2020-2021 |
Intimation to pay tax under section 10 (composition levy) |
*The due dates mentioned are subject to changes notified by the concerned department. |
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^ The CBIC is yet to notify the due dates of GSTR-1 and GSTR-3B for the tax periods June 2021 onwards. |
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