The Compliances have undergone a significant change in the last 2 months with the government’s drive towards making several disclosures mandatory in the GSTR-1 and GSTR-3B. At the same time, the government has also enabled the GSTN portal for filing of transitional returns to allow the taxpayers to file for transition of credit, missed 5 years ago due to technical issues.

The article enlists the important compliances due dates and various updates under the GST that have taken place during the past month, impacting the taxpayers at large.

1. GST Compliance Calendar:

The below tables capture these compliances in detail to ensure that the taxpayer files the returns and pay taxes under GST within the timeline to avoid late fee and interest liabilities.

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 September 2022 11 Oct 2022
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores GSTR-1 Monthly September 2022 11 Oct 2022
Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores GSTR-1 IFF (QRMP scheme taxpayers) Quarterly September 2022 out of July – Sep 2022 quarter 13 Oct 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 September 2022 20 Oct 2022
Up to 5 crores Monthly All states September 2022 20 Oct 2022
Up to 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 July – Sep 2022 22 October 2022
Up to 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 July – Sep 2022 24 October 2022

Note:

1. Reconciliation of ITC is mandatory for availment of ITC in GSTR-3B.

2. Mandatory separate disclosures of ineligible ITC and ITC reclaimed during the month.

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 September 2022 20 Oct 2022
GSTR-6 Monthly Input Service Distributors September 2022 13 Oct 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 September 2022 10 Oct 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 September 2022 10 Oct 2022
PMT-06 1st and 2nd month of every quarter QRMP scheme taxpayers (filed for 1st and 2nd month of every quarter) September 2022 25 Oct 2022
GSTR-11 Monthly Persons having Unique Identification Number September 2022 28 Oct 2022
CMP-08 Quarterly Statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for the quarter. July – Sep 2022 18 October 2022
ITC-04 Half-Yearly Taxpayer turnover is more than INR 5 crores April – September 2022 25 October 2022

B. GST Updates: 

1. GSTN portal enabled with effect from 1 October 2022 for 2 months up to 30th November 2022 for filing of TRAN-1 and TRAN-2 return as per the Hon’ble Supreme Court directions.

2. 31st October 2022 is the last date to opt for QRMP scheme for October – December 2022 quarter.

3. Time limit extensions with effect from 1st October 2022:

  • Time limit to issue credit notes against invoices of FY 2021-22 is now extended to 30th November 2022.
  • Time limit to rectify the errors in GST returns of FY 2021-22 is now extended to 30th November 2022.
  • Time limit to avail ITC for invoices/ debit notes of FY 2021-22 is now extended to 30th November 2022.

4. Other critical changes effective 1st October 2022:

  • ITC availment by recipient is now linked to the timely tax compliance by the suppliers.
  • Cancellation of GST returns for non-filers of GST returns.
  • Restriction on filing of GSTR-3B if the GSTR-1 for the same period is not filed.
  • Restriction on filing of GTSR-1 if the GSTR-1 for the preceding periods is not filed.

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Disclaimer: The above article is based on the author’s understanding and view of 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 at gauravmittal756@gmail.com.

Author Bio

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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