GST RETURNS / COMPLIANCE CALENDAR — JUNE 2022

GST RETURNS / COMPLIANCE CALENDAR — JUNE 2022

GST Returns / Compliance Calendar — June 2022

Statutory Due Date

Type of Return/ Form

Period

Type of Taxpayer

10–06–22 GSTR-7 May-22 TDS Deductor

10–06–22 GSTR-8 May-22 E-Commerce Operator

11–06–22 GSTR-1 May-22 Turnover more than INR 5 crore in the preceding FY or Turnover up to INR 5 crores and opted for monthly return filing

13–06–22 Details of Outward Supplies through Invoice Furnishing Facility [IFF] May-22 Taxpayers who are under QRMP Scheme

13–06–22 GSTR-6 May-22 ISD

20–06–22 GSTR-3B May-22 Turnover more than INR 5 crore in the preceding FY or Turnover upto INR 5 crore in the preceding FY but opted for monthly return filing

20–06–22 GSTR-5 May-22 Non Resident Taxable Person

20–06–22 GSTR-5A May-22 OIDAR

25–06–22 GST PMT-06 May-22 Taxpayer who has opted for QRMP Scheme has to deposit tax using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter.

30–06–22 GSTR -4 FY 2021–22 Vide Notification №07/2022 — Central Tax (Rate) dated 26–05–2022, the late fee payable for delay in furnishing of FORM GSTR-4 for Composition taxpayers for the Financial Year 2021- 22 under section 47 of the CGST Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.

GST due dates, GST June Due dates, GST Return Due Dates, GST Returns, GST Returns Calendar June 22