GST Due Dates January 2022: GSTR-3B, Returns, Composition

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GST Due Dates January 2022: Types and forms of GST Return with their Due Dates. get updates for Tax returns and their due date for filing under the GST Law. After the Applicability of GST in India, all dealers are required to follow various compliances. Here we provide GST Due Dates in Table Format for various GST Compliances like – GST Return Due Dates, GST Payment Due Dates, GST Registration Due Dates, GST TDS Due Dates, GST TCS Due Dates, GST Monthly Return Due Date, GST Final Return Due Date, GST Quarterly Return Due Date, GST Composition Scheme Return Due Date, etc. Check Goods and Service Tax Due Dates from below.

The present system of indirect taxation has a multiplicity of taxes levied by the Centre and State. This has led to complex and conflicting principles in indirect tax structure, adding to the multiple compliance and administrative costs. There is no uniformity in tax rates and structure across States. There is cascading of taxes due to ‘tax on tax’. There are too many restrictions on seamless credit available, i.e., credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States. (CST)

GST Due Dates January 2022

Relaxation to Normal Taxpayers in Filing of Monthly Return in Form GSTR-3B

Tax PeriodClass of Taxpayer (Based on AATO)Due date of Filing
December 2021Rs. 5 Cr.Jan 20th, 2022

Relaxation in Filing of Form GSTR-3B (Voluntary Monthly Taxpayers less than 5 cr)

Tax PeriodTax PeriodDue date of Filing
December, 2021Category A22nd January, 2022
Category B24th January, 2022

Due Date for GSTR – 1

Tax PeriodTypeDue date of Filing
December 2021Monthly11th January 2022
October to DecemberQuarterly (If opted for QRMP)13th January 2022

Others Returns

From and Tax PeriodDescriptionDue date
CMP – 08Composition Scheme (October to December)18th January 2022
GSRT- 5 & 5A December, 2021Filed by Non-resident taxable person and OIDAR respectively20th January 2022
PMT – 06Challan for deposit of Goods and Services Tax (November 2021 (ORMP)25th December 2021
GSTR – 6 Dec 2021For input Services Distributor who are required to furnish details of invoice on which credit has been received13th January 2022
GSTR – 7 Dec 2021Filed by person required to deduct TDS under GST10th January 2022
GSTR – 8 Dec 2021E-commerce operator who are required to deduct TDS10th January 2022
GSTR – 9 & 9CGST Annual Return (GSTR – 9) & Reconciliation Statements (GSTR – 9C) For the Financial year 2020-202128 February 2022

GSTR 1 Due Dates

The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July 2017 to March 2018 shall be subsequently notified in the Official Gazette.

(b) Turnover exceeding Rs. 1.50 Crores or opted to file monthly Return:

iii. The extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

GST Return Due Dates

ReturnParticularsDue date
GSTR 1Furnishing details of outward supplies10th of succeeding tax period
GSTR-1A (auto- drafted)Communication to supplier of goods and services for any addition/deletion/modification made by the recipient in GSTR-2Accept or reject before 17th of the succeeding tax period
GSTR 2Furnishing details of inward suppliesBefore 15th of
succeeding period
GSTR-2A (auto- drafted)Part A: Communication to receiver of goods and services in respect of goods and services procured by it and uploaded by the supplier. Part B: Communication to the receiver of credit in case of distribution of credit by Input Service Distributor in Form GSTR-6

 

Part C: Communication of details of tax deducted at source from the payments to the receiver based on Form GSTR-7 of the deductor.

Part D: Communication of details of tax collected at source on payments received by the supplier from the e-commerce operator, based on Form GSTR-8

 
GSTR 3Monthly return after finalization of outward supplies and inward supplies20th of succeeding tax period
GSTR-3ANotice sent to registered taxable persons when a particular return is not filed for a tax period 
GSTR 4Return to be furnished by a registered taxable person under composition scheme18th of the month succeeding the quarter
GSTR-4 ACommunication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier 
GSTR 5Return to be furnished by non-resident taxable person20th of succeeding tax period
GSTR 6Return to be furnished by Input Service Distributor13th of succeeding tax period
GSTR-6ACommunication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier 
GSTR 7Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act10th of succeeding tax period
GSTR-7ACertificate to be issued to the recipient by the person deducting tax at sourceWithin 5 days of remitting the amount deducted
GSTR-8Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act10th of succeeding tax period
GSTR-9Annual return31st December of subsequent year
GSTR-9AAnnual return for composition dealers31st December of subsequent year
GSTR-9BReconciliation statement to be submitted along with Annual Return31st December of subsequent year
GSTR-10Final Return3 months from the date of cancellation/order of cancellation, whichever later

GST Payment Due Dates

Updated Soon

GST TDS Due Dates

Updated Soon

GST TCS Due Dates

Updated Soon

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