GST Compliance Calendar - December 2022
| Statutory Due Date | Type of Return/ Form | Period | Type of Taxpayer |
| 10-12-2022 | GSTR-7 | November 2022 | TDS Deductor |
| 10-12-2022 | GSTR-8 | November 2022 | E-Commerce Operator |
| 11-12-2022 | GSTR-1 | November 2022 | Turnover more than INR 5 crore in the preceding FY or Turnover up to INR 5 crores and opted for monthly return filing |
| 13-12-2022 |
Details of Outward Supplies through Invoice Furnishing Facility [IFF] |
November 2022 | Taxpayers who are under QRMP Scheme |
| 13-12-2022 | GSTR-6 | November 2022 | ISD |
| 13-12-2022 | GSTR-5 | November 2022 | Non Resident Taxable Person |
| 20-12-2022 | GSTR-3B | November 2022 | 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 |
| 20-12-2022 | GSTR-5A | November 2022 | OIDAR |
| 25-12-2022 | GST PMT-06 | November 2022 |
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. |
| 31-12-2022 | GSTR-9 | FY 2022-23 | Annual Return to be filed by registered persons with Agg Turn > INR 2Crs |
| 31-12-2022 | GSTR-9C | FY 2022-23 | Reconciliation statement to be filed by registered person with Agg Turn > INR 5Crs |
