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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’).

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 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.

GST Compliance calendar (Due Dates) for January 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 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:

  • The 46th GST Council has deferred its earlier decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently, existing rates in the textile sector would continue beyond 1st January 2022.
  • The due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financial year 2020-21 has been extended from 31 December 2021 to 28 February 2022.

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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].

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