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.
|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.
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|
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|
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 firstname.lastname@example.org.
(Republished with Amendments)