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Author - CA Chitresh Gupta

GST Compliance Calendar - December 2022

Statutory Due Date Type of Return/ Form Period Type of Taxpayer
10-12-2022 GSTR-7 November 2022 TDS Deductor
10-12-2022 GSTR-8 November 2022 E-Commerce Operator
11-12-2022 GSTR-1 November 2022 Turnover more than INR 5 crore in the preceding FY or Turnover up to INR 5 crores and opted for monthly return filing
13-12-2022

Details of Outward Supplies through Invoice Furnishing Facility [IFF]

November 2022 Taxpayers who are under QRMP Scheme
13-12-2022 GSTR-6 November 2022 ISD
13-12-2022 GSTR-5 November 2022 Non Resident Taxable Person
20-12-2022 GSTR-3B November 2022 Turnover more than INR 5 crore in the preceding FY or Turnover upto INR 5 crore in the preceding FY but opted for monthly return filing
20-12-2022 GSTR-5A November 2022 OIDAR
25-12-2022 GST PMT-06 November 2022

Taxpayer who has opted for QRMP Scheme has to deposit tax using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter.

31-12-2022 GSTR-9 FY 2022-23 Annual Return to be filed by registered persons with Agg Turn > INR 2Crs
31-12-2022 GSTR-9C FY 2022-23 Reconciliation statement to be filed by registered person with Agg Turn > INR 5Crs