GST Compliance Calender for December,2022

GST returns due dates

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 ComplianceTax PeriodDue date
December,2022
Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors.November10th December
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS.November10th 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.
November11th 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 SchemeNovember13th December
Filing of GSTR-6 monthly return by Input Service
Distributor.
November13th December
Filing of GSTR – 5 monthly return by Non Resident taxable personNovember20th December
Filing of GSTR – 5A monthly return in respect of OIDAR Service.November20th December
Payment of tax and filing of GSTR-3B by registered persons with aggregate turnover exceeding Rs 5 Cr during the preceding FY.November20th December
Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP SchemeNovember25th December
Filing of annual return GSTR-9 by all regular taxpayers (filing GSTR-1, GSTR-3B) having turnover above Rs 2 cr in a FYFY 2021-2231st December
Filing of GSTR-9C Self-certified Reconciliation Statement by taxpayers having aggregate turnover > Rs. 5 crore.F.Y. 2021-2231st December

***

Don’t miss the next GST Update / Article / Judicial pronouncement

Subscribe to our newsletter for FREE to stay updated on GST Law

Resolve your GST queries from national level experts on GST free of cost.