GST

Important Due Date Calendar Jan-22 & Feb-22

Due Date Calendar Jan-22 & Feb-22

20th Jan 2022 GSTR 5, 5A (Monthly) for Dec 2021 (Non-Resident Taxpayers and ODIAR services provider)
20th Jan 2022 GSTR 3B for Dec-2021 for Monthly
22th Jan 2022 GSTR 3B (Oct to Dec, 2021) – Less than Rs 5 crore

for South India: – Chhattisgarh, 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 Pradesh

24th Jan 2022 GSTR 3B (Oct to Dec, 2021) – Less than Rs 5 crore

for North India: – 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 Odisha

10th Feb 2022 GSTR 7 (Monthly) for Jan 2022(filed by the persons who is required to deduct TDS under GST)
10th Feb 2022 GSTR 8 (Monthly) for Jan 2022 (filed by the e-commerce operators who are required to deduct under GST)
11th Feb 2022 GSTR 1 (Monthly) for Jan 2022
13th Feb 2022 GSTR 1 IFF (Optional) Jan 2022 for QRMP
13th Feb 2022 GSTR 6 (Monthly) for Jan 2022 (Input Service Distributors)
15th Feb 2022 Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)

The due date for filing audit report has been further extended to February 15, 2022 vide Circular No. 01/2022, dated 11-01-2022

20th Feb 2022 GSTR 5, 5A (Monthly) for Jan 2022 (Non-Resident Taxpayers and ODIAR services provider)
20th Feb 2022 GSTR 3B for Jan-2022 for Monthly
28th Feb 2022 CBIC has extended the last date for filing of Annual GST Return (GSTR 9/ 9C) for Financial Year 2020-21, from 31/12/2021 to 28/02/2022

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