Know GST Due dates for the month of December 2022
Complying with tax-related compliance proposed by the Indian government is mandatory for taxpayers in India. Non-compliance with due dates of GST related rules may result in imposing of heavy penalties by the government for taxpayers in India. Given below are all the GST related compliances for December 2022 . This article will aid in providing information of all the required compliances, thus making your life a little bit easier this year.
Below are the due dates of GST for December 2022 :
|10.12.2022||GSTR 7 and GSTR 8|
( Monthly )
|GTSR 7 is a monthly summary of Tax Deducted at Source (TDS) and deposited under GST laws.|
GSTR 8 is a monthly summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws.
|Summary of outward supplies where turnover exceeds Rs. 5 crores or have not chosen the QRMP scheme for the quarter of Oct-Dec 2022.|
|Summary of outward supplies by taxpayers who have opted for the quarterly filing under the QRMP scheme for the quarter of Oct-Dec 2022.|
Details of ITC received and distributed by an ISD.
|Summary of outward taxable supplies and tax payable by a non-resident taxable person.Summary of outward taxable supplies and tax payable by a non-resident taxable person.Summary of outward taxable supplies and tax payable by a non-resident taxable person.|
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services.
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs. 5 crores in the last FY or have not opted for the QRMP scheme for the quarter of Oct-Dec 2022.
|25.12.2022||PMT-06||Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme.|
|31.12.2022||GSTR 9 and GSTR 9C||GSTR 9 is an annual return to be filed once for each financial year, by the registered taxpayers whose turnover is above Rs 2crs.|
GSTR 9C is an annual audit form for all the taxpayers having the turnover above 5 crores in a particular financial year.