The government over the past several months have made several important changes in GST law. Majority of these changes are coming into effect from 1 January 2022. The below tables contain the details of due dates for various compliances under the Goods and Service Tax Act, 2017 (‘GST Act’).
|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||December 2021||11 January 2022|
|Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores||GSTR-1||Monthly||December 2021||11 January 2022|
|Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores||GSTR-1 IFF (QRMP scheme taxpayers)||Quarterly||December 2021 out of Oct – Dec 2021 quarter||13 January 2022|
Note: From January 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.
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||December 2021||20 January 2022|
|Upto 5 crores||Monthly||All states||December 2021||20 January 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|
Other returns and forms–
|Return form||Return filing frequency||Who are required to file||Tax Period||Due date|
|GSTR-5 and GSTR-5A||Monthly||Non-Resident Taxpayers and ODIAR services provider||December 2021||20 January 2022|
|GSTR-6||Monthly||Input Service Distributors||December 2021||13 January 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||December 2021||10 January 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||December 2021||10 January 2022|
|GST CMP-08||Quarterly||Composition dealers||October 2021 – December 2021||18 January 2022|
|GST ITC-04||Quarterly||Principal/ manufacturer in following cases:
a. Sends inputs or capital goods on job work and/or receives it back.
b. Sends inputs or capital goods to another job worker.
c. Supplies from the premises of the job worker to the customer directly.
|October 2021 – December 2021||25 January 2022|
Other important updates:
Disclaimer: The above article is based on the basis of 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 as a result 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 [email protected].