Compliance Last Date

Form for Compliance

Nature of Compliance

10-01-2022

GSTR-7

Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of December 2021.

10-01-2022

GSTR-8

The due date for furnishing statement by e-commerce companies for the Month of December 2021.

11-01-2022

GSTR -1

Return of outward supplies of taxable goods and/or services for the Month of December 2021 – Monthly Return.

Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible.

13-01-2022

GSTR -1

(Quarterly)

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

13-01-2022

GSTR – 6

Return for Input Service Distributor.

18-01-2022

CMP-08

(Quarterly)

Quarterly challan-cum-statement to be furnished by composition taxpayers. Oct-Dec’21.

20-01-2022

GSTR-5 &

GSTR – 5A

Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.

20-01-2022

GSTR 3B

GSTR return for the month of December, 2021.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

22-01-2022

GSTR 3B

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24-01-2022

GSTR 3B

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi or Union Territory.

28-02-2022

GSTR-9

&

GSTR-9C

GST Annual Return & Reconciliation Statement for the FY 2020-21.