Due dates for Compliance under GST GSTR-3B – Monthly GST Return
GSTR-3B – Monthly GST Return
| Turnover in the previous financial year
|
Return for the Month | Due Date |
| For Taxpayer with Annual Turnover More than Rs 5 crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
February-2023 | 20-March-2023 |
GSTR-1 –Monthly GST Return
| Turnover in the previous financial year
|
Return for the Month | Due Date |
| For Taxpayer with Annual Turnover More than Rs 5 crore
& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
February-2023 | 11-March-2023 |
| B2B Outward Supplies
|
February-2023 | 13-March-2023 |
| Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme for Jan-March 2023 |
February-2023 | 25-March-2023 |
Due dates for Compliance under Income Tax TDS– Monthly Deposit
| TDS | February-2023 | 07-March-2023 |
GST Returns Due Dates till Sept 2022
The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!
Here’s the Return Wise GST Calendar
GSTR-1
Quarterly Filing
(Annual turnover up to Rs.5 crore can opt for quarterly filing**)
| Quarter | Due date |
| Apr-Jun 2022 | 13th Jul 2022 |
| July-Sept 2022 | 13th Oct 2022 |
**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.
Monthly Filing
(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)
| Month | Due Date |
| April 2022 | 11th May 2022 |
| May 2022 | 11th June 2022 |
| June 2022 | 11th July 2022 |
| July 2022 | 11th August 2022 |
| August 2022 | 11th September 2022 |
| September 2022 | 11th October 2022 |
GSTR-2 and GSTR-3
The filing of these forms is currently suspended.
GSTR-3B
GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.
From April 2022 to September 2022
Aggregate turnover exceeding Rs.5 crore in the previous financial year
| Month | Due Date |
| April 2022 | 20th May 2022 |
| May 2022 | 20th June 2022 |
| June 2022 | 20th July 2022 |
| July 2022 | 20th August 2022 |
| August 2022 | 20th September 2022 |
| September 2022 | 20th October 2022 |
Aggregate turnover up to Rs.5 crore in the previous financial year
(1) Not opting for the QRMP scheme
| Month | Due Date |
| April 2022 | 20th May 20212 |
| May 2022 | 20th June 2022 |
| June 2022 | 20th July 2022 |
| July 2022 | 20th August 2022 |
| August 2022 | 20th September 2022 |
| September 2022 | 20th October 2022 |
(2) Opting for the QRMP scheme
| Quarter | Due date |
| Apr-Jun 2022 | For category X states/UT: 22nd Jul 2022 For category Y states/UT: 24th Jul 2022 |
| Jul-Sept 2022 | For category X states/UT: 22nd Oct 2022 For category Y states/UT: 24th Oct 2022 |
CMP-08
| Period (Quarterly) | Due date |
| Apr-Jun 2022 | 31st July 2022 |
| Jul-Sept 2021 | 18th October 2022 |
*Notified vide CGST notification 11/2022 dated 5th July 2022
GSTR-4
The due date to file the GSTR-4 return for FY 2021-22 is 30th April 2022. As per the CGST Notification 7/2022 issued on 26th May 2022, a late fee waiver was earlier granted for the delay in GSTR-4 filing for FY 2021-22 between 1st May 2022 and 30th June 2022, now extended up to 28th July 2022, notified on 5th July 2022 vide CGST notification 12/2022.
The due date to file the GSTR-4 return for FY 2020-21 is notified as 31st July 2021.
The due date to file GSTR-4 return for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.
^The due date to file GSTR-4 for FY 2020-21 was extended from 31st May 2021 to 31st July 2021 via CGST notification 25/2021 dated 1st June 2021.
GSTR-5
Summary of outward taxable supplies and tax payable by the non-resident taxable persons:
| Period (Monthly) | Due Date |
| April 2022 | 20th May 2022 |
| May 2022 | 20th June 2022 |
| June 2022 | 20th July 2022 |
| July 2022 | 20th August 2022 |
| August 2022 | 20th September 2022 |
| September 2022 | 13th October 2022* |
*Note: The due date of GSTR-5 is changed to the 13th of the subsequent month in the Finance Act 2022, notified vide CGST Notification no. 18/2022 issued on 28th September 2022.
GSTR-5A
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:
| Period (Monthly) | Due Date |
| April 2022 | 20th May 2022 |
| May 2022 | 20th June 2022 |
| June 2022 | 20th July 2022 |
| July 2022 | 20th August 2022 |
| August 2022 | 20th September 2022 |
| September 2022 | 20th October 2022 |
GSTR-6
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):
| Period (Monthly) | Due Date |
| April 2022 | 13th May 2022 |
| May 2022 | 13th June 2022 |
| June 2022 | 13th July 2022 |
| July 2022 | 13th August 2022 |
| August 2022 | 13th September 2022 |
| September 2022 | 13th October 2022 |
GSTR-7
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
| Period (Monthly) | Due Date |
| April 2022 | 10th May 2022 |
| May 2022 | 10th June 2022 |
| June 2022 | 10th July 2022 |
| July 2022 | 10th August 2022 |
| August 2022 | 10th September 2022 |
| September 2022 | 10th October 2022 |
GSTR-8
Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:
| Period (Monthly) | Due Date |
| April 2022 | 10th May 2022 |
| May 2021 | 10th June 2022 |
| June 2021 | 10th July 2022 |
| July 2021 | 10th August 2022 |
| August 2022 | 10th September 2022 |
| September 2022 | 10th October 2022 |
GSTR-9 and self-certified GSTR-9C
The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement for FY 2021-22 are due on 31st December 2022.
GST Dates of Few Popular Forms
ITC-04
Form to be filed by a manufacturer to report the summary of goods sent to or received from a job worker.
| Period | Due Date |
| Apr’22-Sept’22 (Half-yearly) | 25th Oct 2022 |
| Oct’22-Mar’23 (Half-yearly) | 25th April 2023 |
CMP-02
It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by the 31st of March.
The due date to file CMP-02 for FY 2022-23 is 31st March 2023.
ITC-03
A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for the composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.
The due date to file ITC-03 for FY 2022-23 is 31st May 2022.
CMP-03
A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.
TRAN-01
All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing Form TRAN-01.
A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.
The government has granted a special window for those who could not file TRAN-1 due to technical glitches between 1st October 2022 to 30th November 2022.
TRAN-02
It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoices/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.
The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.
The government has granted a special window for those who could not file TRAN-2 due to technical glitches between 1st October 2022 to 30th November 2022.
^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.
RFD-11 (LUT)
Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by the 31st of March and the reference number must be quoted in the export document each time a transaction is effected.
The due date to file RFD-11 (LUT) for FY 2022-23 is 31st March 2023.
GST Due Date Extensions notified During COVID-19 pandemic
Update as on 28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.