GST Return Due Date for FY 2022-23

GST Return Due Date helps businesses and professionals to keep a track of the GST return filing dates. With the GSTR-3B due dates and GSTR-1 due dates, you can avoid paying any interest or penalty incurred on late filing. Below is the list of GST Return Due Date for FY 2022-23.

GST Return Due Date in May 2022

GST Return Due Date in April 2022

GST Forms

We will discuss in detail each of the GST forms:

(1) GSTR-3B

Form GSTR 3B is a simple summary of GST liabilities for a particular tax period. As a taxpayer you must self-declare and discharge these liabilities. Taxpayers with turnover exceeding Rs 5 crores must file form GSTR-3B monthly. Others have the option to choose between monthly filing or quarterly filing of GSTR-3B. GST Return due date for filing GSTR-3B is 20th of the forthcoming month.

(2) GSTR-3B (QRMP)

GSTR-3B under the QRMP scheme is the same form as monthly GSTR-3B form. However, under the QRMP scheme, the taxpayers will be making monthly payment based on estimated tax by 25th of the month and filing one GST return on a quarterly basis through GSTR-3B form. GST Return due date under QRMP scheme is 22nd of the forthcoming month after the quarter.

(3) GSTR-1

Form GSTR-1 is summary of Sales where the taxpayer is required to provide sales invoice numbers for the tax period. A taxpayer whose turnover exceeds Rs 5 crore must file the GSTR-1 form on a monthly. Others have the option to file GSTR-1 form on a monthly or a quarterly basis. GST Return Due Date for filing GSTR-1 is 11th of every month for taxpayers with turnover above Rs 5 crores.

(4) GSTR-4

A registered dealer who has opted for composition scheme of GST must file GST return annually through GSTR-4 form. GST Return due date for filing GSTR-4 is 30th April 2022 for FY 2021-22.

(5) CMP-08

Form CMP-08 is a special statement cum challan. A registered composition dealer must use the Form CMP-08 to declare a summary of his/her self-assessed tax payable for a given quarter. He may also use this form as a challan for paying tax. 

(6) GSTR-5

Form GSTR-5 is a return that all Non- Resident Taxpayers must file if they do not want to avail ITC (Input Tax Credit) on local procurements. 

(7) GSTR-6

GSTR 6 is a GST return that every registered Input Service Distributor (ISD) has to be file monthly. The form will have the details of all the inputs received which is distributed as ITC.

(8) GSTR-8

Form GSTR-8 is a Statement of Tax Collected at Source (TCS) that E Commerce Operators must file monthly. Form GSTR-8 contains the details of taxable supplies and the TCS amount collected through such e-commerce operator on the supplies made by other suppliers.

(9) GSTR-5A

The Online Information and Database Access or Retrieval (OIDAR) service providers must file GST return in the form of GSTR-5A for providing services to unregistered service recipients in India

(10) GSTR-7

GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). 

(11) PMT-06

If you have opted to file GSTR-3B under QRMP scheme still, you must pay your tax liability on a monthly basis through form PMT-06. Form PMT-06 is a e-challan that gives the taxpayer 2 options of paying the tax liability.

(i) Pay 35% of the tax liability

(ii) Pay tax on self assessment basis

For the first two months of a quarter, the tax liability is to be paid through form PMT-06 by 25th of the month. And the tax liability of the last month of the quarter may be paid while filing GSTR-3B.

How to file GST Return?

Below is the step by step procedure to file GST return.

1.Login to the GST portal.

2.Go to the Return Dashboard.

3.Select the period of return & GST return form.

4.Input the required details.

5.Make the required payment through challan or available ITC.

6.Submit/ File your return.

FAQs