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

FormPeriodDue Date
GSTR-3BApril 202220th May 2022
GSTR-3B(QRMP)April-June 202222nd July 2022
PMT-06April 202225 May 2022
GSTR-1April 202211th May 2022
GSTR-1(QRMP)April-June 202213th July 2022
IFF(optional)April 202213th May 2022
CMP-08April-June 202218th July 2022
GSTR-5April 202220th May 2022
GSTR-6April 202213th May 2022
GSTR-8April 202210th May 2022
GSTR-5AApril 202220th May 2022
GSTR-7April 202210th May 2022
RFD-10Quarter18 months after the end of the quarter
for which refund is to be claimed.

GST Return Due Date in April 2022

FormPeriodDue Date
GSTR-3BMar 202220th April 2022
GSTR-3B(QRMP)Jan-Mar 202222nd April 2022
PMT-06Feb 202225 Mar 2022
GSTR-1Mar 202211th April 2022
GSTR-1(QRMP)Jan-Mar 202213th April 2022
GSTR-42021-2230th April 2022
CMP-08Jan-Mar 202218th April 2022
GSTR-5Mar 202220th April 2022
GSTR-6Mar 202213th April 2022
GSTR-8Mar 202210th April 2022
GSTR-5AMar 202220th April 2022
GSTR-7Mar 202210th April 2022
RFD-10Quarter18 months after the end of the quarter
for which refund is to be claimed.

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

What is the due date for filing GSTR-3B in March 2022?

For taxpayers who have opted monthly filing of GST, the GST due date for March 2022 20th April 2022.
And the taxpayers who have opted quarterly filing of GST, the GST due date for the quarter Jan-Mar 2022 is 22nd April 2022.

Is the GSTR-3B due date extended?

There is no notification from CBIC with regard to GSTR-3B Due Date extension.

GSTR 3b March 2022 due date?

For Monthly Filing: 20th April 2022
For Quarterly Filing: 22nd April 2022