Due dates for Compliances under GST

GSTR-3B – Monthly GST Return

*Turnover in the previous financial year*	*Return for the Month*	*Extended Due Date*
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.	DEC -2021	20-JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I	DEC Quarter	22-JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II	DEC Quarter	24-JAN

GSTR-1

Turnover

Return for Month / Quarter

Extended Due Date

ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

DEC -2021

11-JAN

GSTR-1/ IFF – Optional for Taxpayers who have opted for QRMP

DEC -2021

13-JAN

20-01-2022- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for DEC month
20-01-2022- Due date for filing GSTR-5A (to be filed by the OIDAR) for DEC month
13-01-2022- Due date for filing GSTR-6 (to be filed by Input Service Distributor for DEC month.
10-01-2022- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for DEC month
10-01-2022- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for DEC month.
RFD-10 – 18 Months after the end of quarter for which refund is to be claimed

Due dates for Compliance under Income tax

07-01-2022 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of DEC.
15-01-2022-Due date for filing of Tax audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate-assessee.
15-01-2022- Due date for filing TCS Return for Quarter ending December 2021
31-01-2022-Due date for filing of Tax audit report under section 44AB for the assessment year 2021-22 in the case of Taxpayers who were supposed to file Transfer Pricing Report.
31-01-2022-Due date for filing TDS Return for Quarter ending December 2021.
14-01-2022- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o NOV 2021
14-01-2022- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o NOV 2021
14-01-2022- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o NOV 2021
30-01-2022- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of DEC

Due dates Compliances under ESI, PF Acts

15-01-2022- ESIC Payment for m/o DEC 2021
15-01-2022- PF Payment for m/o DEC 2021

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Name: M.K.GUPTA

Designation: MANAGING PARTNER

Company: MANTOSH KUMAR AND ASSOCIATES, CHARTERED ACCOUNTANTS

Location: Punjab, India

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