Goods and Service Tax (‘GST’) has evolved over the past 4.5 years. There are several compliances under the GST law with different due dates owing to different turnover, business operations etc. Thus, ensuring timely compliance to avoid interest or late fee becomes important for all businesses. The below tables contain the details of due dates for various compliances under the Goods and Service Tax Act, 2017 (‘GST Act’) for March 2022.

GSTR-1 –

Taxpayer type Form type Return filing frequency Tax Period Due date
Taxpayers having an aggregate turnover of MORE than Rs. 1.50 Crores GSTR-1 Monthly February 2022 11 March 2022
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores GSTR-1 Monthly February 2022 11 March 2022
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores GSTR-1 IFF (QRMP scheme taxpayers) Quarterly February 2022 out of Jan – March 2022 quarter 13 March 2022

Note: From February 2022 onwards, if the GSTR-3B return for a particular month not filed by the taxpayer, then it will not be allowed to file the GSTR-1 of subsequent month. Thus, please ensure GSTR-1 and GSTR-3B of January 2022 is filed on GSTN portal.

GST Compliance calendar (Due Dates) for March 2022

GSTR-3B –

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated and non-GST inward supplies, payment of tax details etc.

Aggregate turnover Return filing frequency State Tax Period Due date
Greater than 5 crores Monthly All states February 2022 20 March 2022
Upto 5 crores Monthly All states February 2022 20 March 2022
Upto 5 crores Quarterly Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep January 2022 – March 2022 22 April 2022
Upto 5 crores Quarterly Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi January 2022 – March 2022 24 April 2022

Note:

1. ITC availed in GSTR-3B should be restricted to eligible ITC appearing in GSTR-2B.

2. As per budget 2022 announcement, filing of GSTR-1 will become mandatory to file GSTR-3B for the tax period.

Other returns and forms–

Return form Return/ form filing frequency Who are required to file Tax Period Due date
GSTR-5 and GSTR-5A Monthly Non-Resident Taxpayers and ODIAR services provider February 2022 20 March 2022
GSTR-6 Monthly Input Service Distributors February 2022 13 March 2022
GSTR-7 Monthly GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST February 2022 10 March 2022
GSTR-8 Monthly GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST February 2022 10 March 2022
PMT-06 2nd and 3rd month of every quarter QRMP scheme taxpayers (filed for 1st and 2nd month of every quarter) February 2022 25 March 2022
GSTR-11 Monthly Persons having Unique Identification Number February 2022 28 March 2022
RFD-11 Yearly Application for Letter of Undertaking (‘LUT’) for FY 2022-23 FY 2022-23 31 March 2022
CMP-02 Yearly Intimation for payment of tax under composition scheme for FY 2022-23 FY 2022-23 31 March 2022

Important updates:

  • From 1st April 2022, Government has notified the implementation of e-invoice for taxpayers having aggregate annual turnover exceeding INR 20 crores.
  • Module wise new functionalities have been deployed on GSTN portal.

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Disclaimer: The above article is based on author’s understanding and view on the tax laws, tax rules, the relevant circulars, and notifications. Please refer to the latest law and consult the author before forming any opinion basis the information provided above as tax laws are subject to frequent changes. The author is not responsible for any issues arising because of opinion based on the above article without consultation. In any manner whatsoever, the views expressed in this article should not be construed as the views of the firm, the author is associated with. The author can be contacted on gauravmittal756@gmail.com.

(Republished with Amendments)

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Qualification: CA in Job / Business
Company: Transaction Square
Location: Pune, Maharashtra, India
Member Since: 17 Apr 2021 | Total Posts: 31
Currently working as Assistant Manager at Transaction Square - a marque mergers & acquisitions, tax and advisory firm in India. My main work includes indirect tax due diligences, compliances, advisory, structuring and restructuring support, state incentive schemes and foreign trade policy sup View Full Profile

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5 Comments

  1. GAURAV MITTAL says:

    Hi Tanik,

    If your turnover for FY 2022 – 23 is expected to exceed INR 3.5 crore, your return filing frequency of GSTR-1 and GSTR-3B will be monthly.

    The due date of GSTR-1 is 11th day of succeeding month and due date of GSTR-3B will be 20th day of succeeding month.

    Regards,
    Gaurav

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