GST Compliance Calendar for December, 2022

 

For ready reference, we've put together a GST compliance calendar for December 2022 that lists the deadlines for completing various GST returns. It is provided below:

 

GST Compliance	Tax Period	Due date in December, 2022
Payment of TDS and filing of GSTR–7 (monthly TDS Return) by tax deductor	November-2022	10th December
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS.	November-2022	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-2022	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-2022	13th December
Filing of GSTR-6 monthly return by Input Service Distributor.	November-2022	13th December
Filing of GSTR – 5 monthly return by Non Resident taxable person	November-2022	20th December
Filing of GSTR – 5A monthly return in respect of OIDAR Service.	November-2022	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-2022	20th December
Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme	November-2022	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 2021-2022	31st December
Filing of GSTR-9C Self-certified Reconciliation Statement by taxpayers having aggregate turnover > Rs. 5 crore.	FY 2021-2022	31st December