For ready reference of our readers we have compiled a GST compliance calendar for the month of December,2022 containing the due dates of filing of various GST returns, which is given below:
| GST Compliance | Tax Period | Due date December,2022 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | November | 10th December |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | November | 10th December |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 5 Cr during preceding FY or any registered person who has opted to file monthly return. | November | 11th December |
| IFF: Filing of details of B2B supply by a registered person with turnover < Rs 5 cr during the preceding year who has opted for Invoice Furnishing Facility (IFF) under QRMP Scheme | November | 13th December |
| Filing of GSTR-6 monthly return by Input Service Distributor. | November | 13th December |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | November | 20th December |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | November | 20th December |
| Payment of tax and filing of GSTR-3B by registered persons with aggregate turnover exceeding Rs 5 Cr during the preceding FY. | November | 20th December |
| Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme | November | 25th December |
| Filing of annual return GSTR-9 by all regular taxpayers (filing GSTR-1, GSTR-3B) having turnover above Rs 2 cr in a FY | FY 2021-22 | 31st December |
| Filing of GSTR-9C Self-certified Reconciliation Statement by taxpayers having aggregate turnover > Rs. 5 crore. | F.Y. 2021-22 | 31st December |
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
