Important GST Dates – GST Calendar 2022-23

By Annapoorna M

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Updated on: Nov 4th, 2022

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7 min read

GST calendar helps every registered business and professionals to be ready for compliance well in advance. GST Dates are crucial for every taxpayer to file the GST returns and prescribed forms under the GST law to avoid incurring any interest or late fees. You can identify the right GST return to file by knowing the type of registration obtained for your GSTIN, using the GST search tool.

The CBIC continues to extend the GST Dates of various returns and forms under GST. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

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Annual GST Calendar 2022-23

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GST Due Dates in November 2022

Here is the GST calendar for November 2022 at a glance-

*Due datePurposePeriodDescription
10th NovemberGSTR-7
(Monthly)		October'22Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8
(Monthly)		October'22Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11th November**GSTR-1
(Monthly)		October'22Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Oct-Dec'22
13th NovemberIFF (Optional)
(Monthly)		October'22Uploading of outward supplies affected during the first month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF)# under the QRMP scheme
GSTR-5
(Monthly)		October'22Summary of outward taxable supplies and tax payable by a non-resident taxable person
GSTR-6
(Monthly)		October'22Details of ITC received and distributed by an ISD
20th November**GSTR-5A
(Monthly)		October'22Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
GSTR-3B
(Monthly)		October'22Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the previous FY or have not chosen the QRMP scheme for the quarter of Oct-Dec'22
25th NovemberPMT-06
(Monthly)		October’22Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme for Oct-Dec 2022
30th November**Annual reconciliations and amendments/ITC claimsFY 2021-22Refer note below

*The due dates mentioned are subject to changes notified by the concerned department.

**30th November is the deadline for making GSTR-1 amendments and claiming pending input tax credit (ITC) for FY 2021-22. However, the actual due date is dependent on November’s GSTR-1/GSTR-3B filing deadlines (i.e. pertaining to October’s return period). If a taxpayer misses the relevant deadlines, the GSTR-1/3B cannot be revised. Pending ITC for FY 2021-22, if any, will be forfeited.

#The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-1 return.

Overview of the GST Returns Filing Structure

Regular taxpayers

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). On the other hand, the rest of the taxpayers had an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly, until December 2020.

From the quarter of 1st January 2021, the taxpayers having annual turnover up to Rs.5 crore may opt for the QRMP scheme, under which they can file both GSTR-1 and GSTR-3B once in a quarter while continuing to make a monthly estimated payment of taxes. An Invoice Furnishing Facility (IFF) has also been made available for quarterly filers of GSTR-1 to upload documents of their B2B outward supplies. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in their GSTR-3B.

Composition taxable persons

A person registered under the composition scheme must pay tax once in a quarter in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under the composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Returns for specific transactions/persons

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.

Latest News on GST Returns Due Date Extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

Update as on 5th July 2022

As per the 47th GST Council meeting, the following two decisions were taken and notified on 5th July 2022:

  • GSTR-4 for FY 2021-22 filing is waived off from the late fee if filed on or before 28th July 2022 as against earlier extension of up to 30th June 2022. (Notification 12/2022)
  • CMP-08 filing for Apr-Jun 2022 (Q1 of FY 2022-23) will get an extension up to 31st July 2022 from 18th July 2022. (Notification 11/2022)

Update as on 26th May 2022

As per the CGST Notification no. 7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22 between 1st May and 30th June 2022.

Update as on 29th Dec 2021

The due date to file GSTR-9 & self-certified GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022, through Central Tax notification number 40/2021 dated 29th December 2021.

Update as on 24th Sept 2021

With effect from 1st October 2021, the frequency of filing the ITC-04 form has been revised through the Central Tax notification number 35/2021 dated 24th September 2021, as follows-

(1) Those with AATO more than Rs.5 crore – Half-yearly from April-September- due on 25th October and October-March due on 25th April.

(2) Those with AATO up to Rs.5 crore – Yearly from FY 2021-22 due on 25th April.

Update as on 1st May 2021

  1. The following are the due date extensions and interest/late fee waiver for some GST returns and forms:
    • The interest and late fee charged for late filing of GSTR-3B have been relaxed as follows: Turnover is more than Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. Interest reduced to 9% for filing on or before 5th May (4th June), but charged at 18% thereafter. No late fee up to 5th May (4th June)
    • Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. No interest for filing on or before 5th May (4th June), interest reduced to 9% for filing between 6th May (5th June) and 20th May (19th June), but charged at 18% thereafter. No late fee up to 20th May (19th June)
    • Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a quarterly basis, interest and late fee are relaxed/waived off for Jan-Mar 2021 (Due date: 22nd/24th April) as follows. No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May)
  2. The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021. On the other hand, The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.
  3. The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended up to 31st May 2021.
  4. Regarding composition taxable persons, the due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021. Also, form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.
  5. The due date to furnish GSTR-6, 7 and 8 for April 2021 has been extended up to 31st May 2021.
  6. The due dates to furnish GSTR-5 and 5A for March 2021 and April 2021 have been extended up to 31st May 2021.
  7. ITC-04 for the quarter January-March 2021 is extended from 25th April 2021 up to 31st May 2021.

GST Returns Due Dates till Sept 2022

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Here’s the Return Wise GST Calendar

GSTR-1

Quarterly Filing

(Annual turnover up to Rs.5 crore can opt for quarterly filing**)

QuarterDue date
Apr-Jun 202213th Jul 2022
July-Sept 202213th Oct 2022

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.

Monthly Filing

(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)

MonthDue Date
April 202211th May 2022
May 202211th June 2022
June 202211th July 2022
July 202211th August 2022
August 202211th September 2022
September 202211th October 2022

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

From April 2022 to September 2022

Aggregate turnover exceeding Rs.5 crore in the previous financial year

MonthDue Date
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022
July 202220th August 2022
August 202220th September 2022
September 202220th October 2022

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

MonthDue Date
April 202220th May 20212
May 202220th June 2022
June 202220th July 2022
July 202220th August 2022
August 202220th September 2022
September 202220th October 2022

(2) Opting for the QRMP scheme

QuarterDue date
Apr-Jun 2022For category X states/UT: 22nd Jul 2022
For category Y states/UT: 24th Jul 2022
Jul-Sept 2022For category X states/UT: 22nd Oct 2022
For category Y states/UT: 24th Oct 2022

CMP-08

Period (Quarterly)Due date
Apr-Jun 202231st July 2022
Jul-Sept 202118th October 2022

*Notified vide CGST notification 11/2022 dated 5th July 2022

GSTR-4

The due date to file the GSTR-4 return for FY 2021-22 is 30th April 2022. As per the CGST Notification 7/2022 issued on 26th May 2022, a late fee waiver was earlier granted for the delay in GSTR-4 filing for FY 2021-22 between 1st May 2022 and 30th June 2022, now extended up to 28th July 2022, notified on 5th July 2022 vide CGST notification 12/2022.

The due date to file the GSTR-4 return for FY 2020-21 is notified as 31st July 2021.

The due date to file GSTR-4 return for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.

^The due date to file GSTR-4 for FY 2020-21 was extended from 31st May 2021 to 31st July 2021 via CGST notification 25/2021 dated 1st June 2021.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)Due Date
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022
July 202220th August 2022
August 202220th September 2022
September 202213th October 2022*

*Note: The due date of GSTR-5 is changed to the 13th of the subsequent month in the Finance Act 2022, notified vide CGST Notification no. 18/2022 issued on 28th September 2022.

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)Due Date
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022
July 202220th August 2022
August 202220th September 2022
September 202220th October 2022

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)Due Date
April 202213th May 2022
May 202213th June 2022
June 202213th July 2022
July 202213th August 2022
August 202213th September 2022
September 202213th October 2022

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)Due Date
April 202210th May 2022
May 202210th June 2022
June 202210th July 2022
July 202210th August 2022
August 202210th September 2022
September 202210th October 2022

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)Due Date
April 202210th May 2022
May 202110th June 2022
June 202110th July 2022
July 202110th August 2022
August 202210th September 2022
September 202210th October 2022

GSTR-9 and self-certified GSTR-9C

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement for FY 2021-22 are due on 31st December 2022.

GST Dates of Few Popular Forms

ITC-04

Form to be filed by a manufacturer to report the summary of goods sent to or received from a job worker.

Period Due Date
Apr’22-Sept’22 (Half-yearly)25th Oct 2022
Oct’22-Mar’23 (Half-yearly)25th April 2023

CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by the 31st of March.

The due date to file CMP-02 for FY 2022-23 is 31st March 2023.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for the composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2022-23 is 31st May 2022.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

TRAN-01

All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing Form TRAN-01.

A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

The government has granted a special window for those who could not file TRAN-1 due to technical glitches between 1st October 2022 to 30th November 2022.

TRAN-02

It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoices/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.

The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

The government has granted a special window for those who could not file TRAN-2 due to technical glitches between 1st October 2022 to 30th November 2022.

^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.

RFD-11 (LUT)

Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by the 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

The due date to file RFD-11 (LUT) for FY 2022-23 is 31st March 2023.

GST Due Date Extensions notified During COVID-19 pandemic

Update as on 28th February 2021

The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

Update as on 30th December 2020

The due date of GSTR-9 & GSTR-9C for FY 2019-20 has been extended up to 28th February 2021.

Update as on 10th November 2020

(1) The due date to file ITC-04 for the period July-September 2020 is extended till 30th November 2020.

(2) The due date for GSTR-1 for the periods October 2020 to March 2021 have been notified as follows:

Quarterly return filers:

  1. October 2020 to December 2020: 13th January 2020
  2. January 2020 to March 2021: 13th April 2021

Monthly return filer:

MonthDue Date
October 202011th November 2020
November 202011th December 2020
December 202011th January 2021
January 202011th February 2021
February 202011th March 2021
March 202011th April 2021

(3) The due dates for paying GST and filing GSTR-3B have been notified for the months October 2020 till March 2021 as follows:

Annual Turnover in Previous Financial YearGST Registration in States and Union TerritoriesNew Due Dates
More than or equal to Rs 5 croreAll20th of the succeeding month
Less than Rs 5 croreChhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh22nd of the succeeding month*
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha24th of the succeeding month*

*Those opting for the QRMP scheme must file by 22nd or 24th of the month succeeding the quarter. Further, tax payments shall be done every month in PMT-06 by 25th of next month for the first two months of the quarter.

13th July 2020

The due date for filing GSTR-4 for FY 2019-20 is extended up to 31st August 2020.

30th June 2020

The CBIC has reduced the maximum cap on late fees to Rs 500 per return for the late filing of GSTR-3B returns for the period February 2020 to July 2020. With this update, GSTR-3B deadline chart looks as follows:

Annual Turnover in the Previous FYPeriod Due dateLast date without late fee or interest, as applicable
More than Rs.5 croreFeb 202020th Mar 202024th Jun 2020*
Mar 202020th Apr 2020
Apr 202020th May 2020
May 202027th Jun 2020^^27th Jun 2020@
Jun 202020th Jul 202020th Jul 2020@
Jul 202020th Aug 202020th Aug 2020@
Aug 202020th Sept 202020th Sept 2020
Up to Rs. 5 crore in category A# States/UTsFeb 202022nd Mar 202030th Jun 2020^
Mar 202022nd Apr 20203rd Jul 2020^
Apr 202022nd May 20206th Jul 2020^
May 202012th Jul 202012th Sept 2020^
Jun 202022nd Jul 202023rd Sept 2020^
Jul 202022nd Aug 202027th Sept 2020^
Aug 20201st Oct 2020**1st Oct 2020
Up to Rs. 5 crore in category B## States/UTsFeb 202024th Mar 202030th Jun 2020^
Mar 202024th Apr 20205th July 2020^
Apr 202024th May 20209th July 2020^
May 202014th Jul 202015th Sept 2020^
Jun 202024th Jul 2020
About the Author

Annapoorna M

Assistant Manager - Content
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I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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