GST Retrun Due Dates in January 2022

By CA Ankit Mangla Goods and Services Tax Articles January 2, 2022

GSTR Due Dates in January 2022

1 . 10^th January 2022 – GSTR – 7 (TDS) for the month of December 2021.

2. 10^th January 2022 – GSTR – 8 (TCS) for the month of December 2021.

3. 11^th January 2022 – GSTR – 1 Whose Turnover is more than Rs 5 Crore or have opted to file monthly return for the month of December 2021.

4. 13^th January 2022 – GSTR-1 Who has opted to file return under QRMP Scheme for the quarter October -December-2021.

5. 13^th January 2022 – GSTR-6 for the month of December 2021.

6. 14^th January 2022 – GSTR-2B Auto Generated ITC Statement for the month of December 2021.

7. 18^th January 2022 – CMP-08 Taxpayer who has opted for the composition scheme for the quarter October -December-2021.

8. 20^th January 2022 – GSTR – 5 Return for Non-Resident taxable Person for the month of December 2021.

9. 20^th January 2022 – GSTR – 5A Return for NRI, providing online information and database access or retrieval services to non-taxable person in India for the month of December 2021.

10. 20^th January 2022 – GSTR – 3B Whose Turnover > Rs 5 Crore or have opted to file monthly return for the month of December 2021.

11. 22^nd January 2022 – GSTR – 3B Taxpayers from Category I * States who has opted to file return under QRMP Scheme for the quater October -December-2021.

12. 24^th January 2022 – GSTR – 3B Taxpayers from Category II ** States who has opted to file return under QRMP Scheme for the quater October -December-2021.

13. 28^th January 2022 – GSTR – 11 Statement of inward supplies received by persons having Unique Identification Number (UIN) for the month of December 2021.

* Category I States – MP, Gujarat,Chhattisgarh, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Puducherry,Daman and Diu and Dadra and Nagar haveli, Andaman and Nicobar islands, Lakshadweep, Maharashtra, Andhra Pradesh.

** Category II States – Punjab, Uttarakhand,HP, Haryana, Rajasthan, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi, Uttar Pradesh.