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 No. 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. |
