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
Check out Taxmann's GST Mini Ready Reckoner which provides a 'basic working knowledge' of the GST mechanism, right from understanding the GST process, to the procedure and payment of tax & penalties under the law. This book will be helpful for beginners, students & professionals who wish to understand the concepts of GST Law in a simplified manner.
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.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
