Month-wise GST Compliance Calendar for April 2022 – March 2023
- Blog|GST & Customs|
- 4 Min Read
- By Taxmann
- |
- Last Updated on 23 April, 2023
Latest from Taxmann
Table of Contents
- Form GSTR 1/IFF Facility
- Form GSTR 3B for April
- Form GSTR 3B from May onwards
- Filing of CMP-08 & GSTR-4 for Composition dealers
- Other Due dates
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1. Form GSTR 1/IFF Facility
| Particulars | Month/Quarter | Due date |
|
Monthly Scheme (GSTR-1)
|
April 2022 | 11-May-22 |
| May 2022 | 11-June-22 | |
| June 2022 | 11-July-22 | |
| July 2022 | 11-August-22 | |
| August 2022 | 11-September-22 | |
| September 2022 | 11-October-22 | |
| October 2022 | 11-November-22 | |
| November 2022 | 11-December-22 | |
| December 2022 | 11-January-23 | |
| January 2023 | 11-February-23 | |
| February 2023 | 11-March-23 | |
| March 2023 | 11-April-23 | |
|
QRMP Scheme (IFF)
|
April 2022 | 13-May-22 |
| May 2022 | 13-June-22 | |
| July 2022 | 13-August-22 | |
| August 2022 | 13-September-22 | |
| October 2022 | 13-November-22 | |
| November 2022 | 13-December-22 | |
| January 2023 | 13-February-23 | |
| February 2023 | 13-March-23 | |
|
QRMP Scheme (Quarterly GSTR-1)
|
April- June 2022 | 13-July-22 |
| July-September 2022 | 13-October-22 | |
| October-December 2022 | 13-January-23 | |
| January-March 2023 | 13-April-23 |
2. Form GSTR 3B for April
| Particulars | Month/Quarter | Return Due date | Tax Payment | Extended Due Date |
| Monthly Scheme (GSTR-3B) | April 2022 | 20-May-22 | 24-May-22 | 24-May-22 1 |
| QRMP Scheme (Specified States-I) 2 | April 2022 | – | 25-May-22 | 27-May-22 3 |
| QRMP Scheme (Specified States-II) 4 | April 2022 | – | 25-May-22 | 27-May-22 5 |
3. Form GSTR 3B from May onwards
| Particulars | Month/Quarter | Return Due date | Tax Payment |
|
Monthly Scheme (GSTR-3B)
|
May 2022 | 20-June-22 | 20-June-22 |
| June 22 | 20-July-22 | 20-July-22 | |
| July 2022 | 20-August-22 | 20-August-22 | |
| August 2022 | 20-September-22 | 20-September-22 | |
| September 2022 | 21-October-22 6 | 21-October-22 | |
| October 2022 | 20-November-22 | 20-November-22 | |
| November 2022 | 20-December-22 | 20-December-22 | |
| December 2022 | 20-January-23 | 20-January-23 | |
| January 2023 | 20-February-23 | 20-February-23 | |
| February 2023 | 20-March-23 | 20-March-23 | |
| March 2023 | 20-April-23 | 20-April-23 | |
|
QRMP Scheme (Specified States-I) 7
|
May 2022 | – | 25-June-22 |
| June 2022 | 22-July-22 | 22-July-22 | |
| July 2022 | – | 25-August-22 | |
| August 2022 | – | 25-September-22 | |
| September 2022 | 22-October-22 | 22-October-22 | |
| October-22 | – | 25-November-22 | |
| November 2022 | – | 25-December-22 | |
| December 2022 | 22-January-23 | 22-January-23 | |
| January 2023 | – | 25-February-23 | |
| February 2023 | – | 25-March-23 | |
| March 2023 | 22-April-23 | 22-April-23 | |
|
QRMP Scheme (Specified States-II) 8
|
May 2022 | – | 25-June-22 |
| June 2022 | 24-July-22 | 24-July-22 | |
| July 2022 | – | 25-August-22 | |
| August 2022 | – | 25-September-22 | |
| September 2022 | 24-October-22 | 24-October-22 | |
| October 2022 | – | 25-November-22 | |
| November 2022 | – | 25-December-22 | |
| December 2022 | 22-January-23 | 24-January-23 | |
| January 2023 | – | 25-February-23 | |
| February 2023 | – | 25-March-23 | |
| March 2023 | 24-April-23 | 24-April-23 |
4. Filing of CMP-08 & GSTR-4 for Composition dealers
| Particulars | Period/Quarter | Due date |
Extended Due Date
|
|
Form CMP-08 for statement of Quarterly Payment of Tax
|
April-June 2022 | 18-July-22 | 31-July-22 9 |
| July-September 2022 | 18-October-22 | – | |
| October-December 2022 | 18-January-23 | – | |
| January-March 2023 | 18-April-23 | – | |
|
Form GSTR-4 (Annual Return for Composition Dealers)
|
FY 2021-22 | 30-April-22 | 28-July-22 10 |
| FY 2022-23 | 30-April-23 | – |
5. Other Due dates
| Particulars | Period/Month/Quarter | Due date |
|
Form GSTR-5 (For NRTP)
|
April 2022 | 20-May-22 |
| May 2022 | 20-June-22 | |
| June 2022 | 20-July-22 | |
| July 2022 | 20-August-22 | |
| August 2022 | 20-September-22 | |
| September 2022 | 20-October-22 | |
| October 2022 | 13-November-22 | |
| November 2022 | 13-December-22 | |
| December 2022 | 13-January-23 | |
| January 2023 | 13-February-23 | |
| February 2023 | 13-March-23 | |
| March 2023 | 13-April-23 | |
|
Form GSTR-6 (For ISD)
|
April 2022 | 13-May-22 |
| May 2022 | 13-June-22 | |
| June 2022 | 13-July-22 | |
| July 2022 | 13-August-22 | |
| August 2022 | 13-September-22 | |
| September 2022 | 13-October-22 | |
| October 2022 | 13-November-22 | |
| November 2022 | 13-December-22 | |
| December 2022 | 13-January-23 | |
| January 2023 | 13-February-23 | |
| February 2023 | 13-March-23 | |
| March 2023 | 13-April-23 | |
|
Form GSTR-7 (For TDS Deductor) and Form GSTR-8 (For TCS Collector)
|
April 2022 | 10-May-22 |
| May 2022 | 10-June-22 | |
| June 2022 | 10-July-22 | |
| July 2022 | 10-August-22 | |
| August 2022 | 10-September-22 | |
| September 2022 | 10- October -22 | |
| October 2022 | 10-November-22 | |
| November 2022 | 10-December-22 | |
| December 2022 | 10-January-23 | |
| January 2023 | 10-February-23 | |
| February 2023 | 10-March-23 | |
| March 2023 | 10-April-23 | |
| Form GSTR-9 and GSTR-9C (Annual Return and Reconciliation Statement) | FY 2021-22 | 31-December-22 |
| Annual Return and Reconciliation Statement | FY 2022-23 | 31-December-23 |
- Notification No. 5/2022–Central Tax, dated 17-5-2022.
- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
- Notification No. 6/2022-Central Tax, dated 17-5-2022.
- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
- Notification No. 6/2022-Central Tax, dated 17-5-2022.
- Notification No. 21/2022-Central Tax, dated 21-10-2022.
- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
- Notification No. 11/2022 – Central Tax, dated 5-7-2022.
- Notification No. 12/2022 – Central Tax, dated 5-7-2022.
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