The Goods and Services Tax is a form of indirect tax that is applicable to the supply of goods and services. Businesses and professionals, whether engaged in the manufacturing and/or distribution of goods or services, must understand the GST rules relevant to them. There are eligibility criteria specified in the GST Act about the businesses that are required to file their GST returns. If your business falls under the specified criteria, you have to comply with the provisions of the GST Act and pay GST to the Government accordingly.

The Act also specifies the rates of GST chargeable, the manner in which GST should be filed and the GST filing due dates. Every business is supposed to file its respective GST returns before the specified due dates. 

This is where a GST calendar comes into the picture. Let us know more about it.

What is a GST calendar?

A GST calendar is a ready reckoner of all important GST dates, including dates within which GST returns and other compliances should be filed with the Government. The GST council specifies these dates. The calendar is  drawn every year to help businesses mark the important dates to avoid missing a deadline.  

For the year 2022, the GST Council has announced the important dates. Here’s the GST calendar, with the earmarked dates, for different GST filings (tentative dates are those that have not yet been declared by the CBIC) –

  • For filing GSTR – 1

GSTR – 1 can be filed quarterly by businesses whose annual turnover is up to Rs.1.5 crore. Moreover, such businesses can also use the Invoice Furnishing Facility (IFF) to upload all B2B documents and invoices on a monthly basis. The quarterly filing dates for such businesses are as follows –

Applicable quarter Due dates
January 2022 to March 2022 13th April 2022
April 2022 to June 2022 13th July 2022 (tentative)
July 2022 to September 2022 13th October 2022 (tentative)
October 2022 to December 2022 13 January 2023 (tentative) 

For businesses whose turnover exceeds Rs.1.5 crore, GSTR – 1 should be filed every month. The due dates for such filing are as follows (tentative dates are those that have not yet been declared by the CBIC) –

Applicable month Due dates
January 2022 11th February 2022
February 2022 11th March 2022
March 2022 11th April 2022
April 2022 11th May 2022 (tentative)
May 2022 11th June 2022 (tentative)
June 2022 11th July 2022 (tentative)
July 2022 11th August 2022 (tentative)
August 2022 11th September 2022 (tentative)
September 2022 11th October 2022 (tentative)
October 2022 11th November 2022 (tentative)
November 2022 11th December 2022 (tentative)
December 2022 11th January 2023 (tentative)
  • For filing GSTR – 2 and GSTR -3 

The filing of GSTR -2 and GSTR – 3 has been suspended by the GST Council as of now,  until further notice.

  • For filing GSTR – 3B

If the turnover of a business is up to Rs. 5 crore in the last financial year, it might choose the Quarterly Return Monthly Payment (QRMP) scheme. Under the scheme, they can pay an estimated tax monthly but file the GST returns quarterly. Such businesses can also file both GSTR -1 and GSTR – 3B once every quarter. The due dates for such businesses would depend on the state where the business is registered. There are two distinct state groups, which are as follows –

  • Group 1 States – Gujarat, Madhya Pradesh, Chhattisgarh, Goa, Karnataka, Kerala, Maharashtra, Tamil Nadu, Telangana, Dadra & Nagar Haveli, Andhra Pradesh, Daman & Diu, Lakshadweep, Andaman & Nicobar Islands and Puducherry.
  • Group 2 States – Rest of India 

The due dates for the businesses are as follows –

Applicable quarter Due dates
January 2022 to March 2022 22nd April 2022 (for Group 1 States)

24th April 2022 (for Group 2 States) 

April 2022 to June 2022 22nd July 2022 (for Group 1 States) (tentative)

24th July 2022 (for Group 2 States) (tentative)

July 2022 to September 2022 22nd October 2022 (for Group 1 States) (tentative)

24th October 2022 (for Group 2 States) (tentative) 

October 2022 to December 2022 22nd January 2023 (for Group 1 States) (tentative)

24th January 2023 (for Group 2 States) (tentative) 

If, however, the business does not choose the QRMP scheme, the GST filing would be done monthly. Moreover, for businesses whose turnover is more than Rs. 5 crore, the GST filing is done on a monthly basis. In such cases, the applicable due dates are as follows –

Applicable month Due dates
January 2022 20th February 2022
February 2022 20th March 2022
March 2022 20th April 2022
April 2022 20th May 2022 (tentative)
May 2022 20th June 2022 (tentative)
June 2022 20th July 2022 (tentative)
July 2022 20th August 2022 (tentative)
August 2022 20th September 2022 (tentative)
September 2022 20th October 2022 (tentative)
October 2022 20th November 2022 (tentative)
November 2022 20th December 2022 (tentative)
December 2022 20th January 2023 (tentative)
  • For filing GSTR – 4

 Businesses eligible under the composition scheme must file GSTR-4. Such businesses can file their GST returns annually,  the due date for which is 30th April 2022. 

  • GSTR – 5 and 5A

GSTR – 5 is to be filed and submitted by non-resident assessees on outward tax supplies and the GST due. GSTR – 5A, on the other hand, is filed by providers of Online Information and Database Access or Retrieval (OIDAR) services. The due dates for filing both the forms are as follows –

Applicable month Due dates
January 2022 20th February 2022
February 2022 20th March 2022
March 2022 20th April 2022
April 2022 20th May 2022 (tentative)
May 2022 20th June 2022 (tentative)
June 2022 20th July 2022 (tentative)
July 2022 20th August 2022 (tentative)
August 2022 20th September 2022 (tentative)
September 2022 20th October 2022 (tentative)
October 2022 20th November 2022 (tentative)
November 2022 20th December 2022 (tentative)
December 2022 20th January 2023 (tentative)
  • GSTR – 6

GSTR – 6 contains information pertaining to the receipt of Input Service Distributors (ISD) and the distribution of the Input Tax Credit (ITC). The due dates for filing GSTR – 6 are as follows –

Applicable month Due dates
January 2022 13th February 2022
February 2022 13th March 2022
March 2022 13th April 2022
April 2022 13th May 2022 (tentative)
May 2022 13th June 2022 (tentative)
June 2022 13th July 2022 (tentative)
July 2022 13th August 2022 (tentative)
August 2022 13th September 2022 (tentative)
September 2022 13th October 2022 (tentative)
October 2022 13th November 2022 (tentative)
November 2022 13th December 2022 (tentative)
December 2022 13th January 2023 (tentative)
  • GSTR – 7 and GSTR – 8 

GSTR – 7 is filed and submitted by assessees who have deducted TDS (Tax Deducted at Source) for GST and deposited the same with the Government. GSTR – 8, on the other hand, is used to file details of TCS (Tax Collected at Source) collected by e-commerce operators. The due dates for GSTR – 7 and GSTR – 8 are as follows –

Applicable month Due dates
January 2022 10th February 2022
February 2022 10th March 2022
March 2022 10th April 2022
April 2022 10th May 2022 (tentative)
May 2022 10th June 2022 (tentative)
June 2022 10th July 2022 (tentative)
July 2022 10th August 2022 (tentative)
August 2022 10th September 2022 (tentative)
September 2022 10th October 2022 (tentative)
October 2022 10th November 2022 (tentative)
November 2022 10th December 2022 (tentative)
December 2022 10th January 2023 (tentative)
  • GSTR – 9 and 9C

GSTR – 9 is applicable for businesses whose annual turnover is more than Rs. 2 crore. For businesses having a turnover below this level, filing the return is optional. 

GSTR – 9 is an annual return that contains the full details of GST payable by the business. For the financial year 2020-21, the due date for filing this return is 28th February 2022.

GSTR – 9C is applicable for businesses whose annual turnover exceeds Rs. 5 crore. This is a GST reconciliation statement which is filed annually. The due date for filing GSTR – 9C is 28th February 2022 for the financial year 2020-21.

  • CMP – 08

This is a summary showing the GST details for a given quarter. CMP – 08 is filed quarterly by composition dealers. The due dates are as follows –

Applicable quarter Due dates
January 2022 to March 2022 18th April 2022
April 2022 to June 2022 18th July 2022 (tentative)
July 2022 to September 2022 18th October 2022 (tentative)
October 2022 to December 2022 18 January 2023 (tentative) 
  • ITC – 04

ITC – 04 is a form which is filled by manufacturers. The form contains the details of the items sent to or received from job workers. The due dates for filing the form are as follows –

Applicable quarter Due dates
January 2022 to March 2022 25th April 2022
April 2022 to June 2022 25th July 2022 (tentative)
July 2022 to September 2022 25th October 2022 (tentative)
October 2022 to December 2022 25th January 2023 (tentative) 

In conclusion 

Given above are the important dates of GST filing taxpayers should remember so that they can file their respective returns in a timely manner. Any delay might result in additional interest payments, fines or penalties. So, keep the calendar handy for filing GST returns in 2022.