GST Compliance Calendar for December 2022
| S. No. | Purpose | Compliance Period | Due Date | Compliance Details |
| 1 | GSTR-7 | Nov-22 | 10-Dec-22 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 2 | GSTR-8 | Nov-22 | 10-Dec-22 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 3 | GSTR-1 | Nov-22 | 11-Dec-22 | “1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. |
| 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”. | ||||
| 4 | IFF (Invoice Furnishing Facility) | Nov-22 | 13-Dec-22 | GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP. |
| 5 | GSTR -6 | Nov-22 | 13-Dec-22 | Due Date for filing return by Input Service Distributors. |
| 6 | GSTR – 3B | Nov-22 | 20-Dec-22 | 1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. |
| 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP. | ||||
| 7 | GSTR -5 | Nov-22 | 20-Dec-22 | GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month. |
| 8 | GSTR -5A | Nov-22 | 20-Dec-22 | GSTR-5A is to be filed by OIDAR Service Providers for the previous month. |
| 9 | PMT-06 (Payment of Tax) | Nov-22 | 25-Dec-22 | Due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return. |
| 10 | TDS Challan cum Statement | Nov-22 | 30-Dec-22 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M, in the month of November 2022. |
| 11 | GSTR-9 | 2021-22 | 31-Dec-22 | GSTR-9 is the annual return required to be filed by every person whose aggregate turnover was more than INR 2 Crores during the preceding year. |
| 12 | GSTR-9C | 2021-22 | 31-Dec-22 | GSTR-9C is the annual return required to be filed by every person whose aggregate turnover was more than INR 5 Crores during the preceding year. |