GST Calendar 2022-23 – With Important GST Dates

The implementation of GST in India has brought together several indirect taxes under one umbrella. It has simplified taxation in the country in multiple ways, including business-friendly GST limits, regulations for unorganised sectors, and uniformity in the taxation process. But if there is one thing that many business owners often fail to remember, it is the GST calendar for every financial year that represents due dates for filing taxes under different subheads. 

With a GST calendar by your side, you can be ready for compliance and taxation well in advance. You will also be in a better position to file GST returns and prescribed forms timely to avoid incurring any late fees. 

Given below is a handy GST calendar for the financial year 2022-23 to remind you about different dates to pay taxes and file GST returns.

Return-wise GST calendar 

• GSTR-1 quarterly filing – due dates

Note – These dates are valid for businesses having an annual turnover of up to Rs. 5 crores. Taxpayers falling in this category can also benefit from the Invoice Furnishing Facility (IFF) by uploading B2B invoices or documents every month under the QRMP scheme. Otherwise, they must file returns on a monthly basis.

• GSTR-1 monthly filing – due dates

GSTR-2 and GSTR-3 due dates

Filing these forms under the GST regime is currently suspended.

GSTR-3B due dates

• For businesses having an aggregate turnover of more than Rs. 5 crores in the previous fiscal year

• For businesses having an aggregate turnover of up to Rs. 5 crores in the previous financial year

Here, different states in the two categories are as follows:

CMP-08 due dates

** As modified under CGST notification 11/22 dated Jul 5, 2022

GSTR-4 due date

It is the GST return that is to be filed by the composition dealer. The due date for filing the GSTR-4 return for the financial year 2021-22 was Apr 30, 2022. 

GSTR-5 and GSTR-5A due dates

Here, GSTR 5 is the summary of outward taxable supplies/tax payable by a non-resident taxable individual. On the other hand, GSTR 5A represents the summary of outward taxable supplies along with tax payable by an OIDAR provider. 

GSTR-6 due dates

It includes the details of the Input Tax Credit distributed and received by an ISD or Input Service Distributor.

GSTR-7 due dates

It represents the summary of Tax Deducted at Source as defined under the GST regime.

GSTR-8 due dates

It represents the summary of TCS collected by e-commerce operators as defined under the GST laws.

GSTR 9 and self-certified GSTR-9C due date

The due date for filing GSTR-9 annual return and self-certified GSTR-9C statement for the financial year 2021-22 is Dec 31, 2022.

Disclaimer: All the future dates for the FY 2022-23 mentioned above are tentative and subject to change as per the government notifications. 

GST return filing structure: Overview

• Businesses and professionals registered under the GST have to file GSTR-1 and GSTR-3B provided their annual aggregate turnover is more than Rs. 5 crores (this was capped at Rs. 1.5 crore up to Dec 2020). Other taxpayers had an option to select a quarterly GSTR-1 filing along with a monthly GSTR-3B filing until Dec 2020. This rule was changed from Jan 1, 2021.
• For quarters starting from Jan 1, 2021, taxpayers having an annual aggregate turnover of less than Rs. 5 crores can opt for the QRMP scheme. Under this scheme, they can file both GSTR-1 and GSTR-3B once a quarter while making monthly estimated tax payments. 

Recommended Read: All About QRMP Scheme

• An individual registered under the composition scheme is liable to pay tax once a quarter via Form CMP-08 along with filing a new version of GSTR-4 every year by Apr 30 (starting from the financial year 2019-20). Till the fiscal year 2018-19, taxpayers registered under the composition scheme had to file GSTR-4 return once a quarter and an annual return via Form GSTR-9A.
• For special transactions, taxpayers need to check the GST calendar and file the returns via Form GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8. 

FAQs

What are the due dates of GST?

There are different types of forms to be filled, each of which have different due dates associated with them. For example, the due date for monthly GSTR-1 filing is 11th of the subsequent month. For more details, refer to the GST calendar above.

What is a GST calendar?

A GST calendar can be considered a comprehensive table of stipulated due dates to file different GST return forms. 

Is GST payable yearly or monthly?

While some of the GST return forms are filed every month, others are taken care of once a quarter or year. It also depends on the business type and many other schemes under the GST regime.

What are the GST dates for 2022?

Refer to different sections of GST calendar given above to find tentative due dates for GST return filing for 2022. 

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