Tax Compliance Calendar for April 2022

7thApril

March2022

EqualizationLevydeposit

AllDeductors

a)GSTR-7(TDSreturnunderGST) b)GSTR-8(TCSreturnunderGST)

a)PersonrequiredtodeductTDSunderGST b)PersonrequiredtodeductTCSunderGST

10thApril

11thApril

GSTR-1(Outwardsupplyreturn)

Taxablepersonshavingturnover>Rs.5crore

13thApril

GSTR-6[Returnbyinputservicedistrib utor(ISD)]

PersonregisteredasISD

15thApril

January-March2022

GSTR-1(Outwardsupplyreturn)

Taxablepersonshavingturnover<Rs.5crore

March2022

DepositofPF&ESIcontribution

AllDeductors

18thApril

January-March2022

CMP–08(Statement–cum-challanfor compositiondealer)

Compositiondealer

20thApril

March2022

a)GSTR-5(ReturnbyNon-resident) b)GSTR-5A[OnlineInformationDatab aseAccessandRetrieval(OIDAR)serv icesreturn]

a)Non-residenttaxableperson b)OIDARservicesprovider

22ndApril

January-March2022

GSTR-3B(Summaryreturn)

Alltaxablepersons(exceptcompositiondealer)h avingannualturnover>Rs.5croreinFY2020-21 Alltaxablepersons(exceptcompositiondealer)h avingannualturnoveruptoRs.5croreandhaving principalplaceofbusinessinChhattisgarh,Madh yaPradesh,Gujarat,Maharashtra,Karnataka,G oa,Kerala,TamilNadu,Telangana,AndhraPrad esh,theUnionterritoriesofDamanandDiuandD adraandNagarHaveli,Puducherry,Andamanan dNicobarIslands,Lakshadweep

24thApril

Alltaxableperson(exceptcompositiondealer)ha vingannualturnoveruptoRs.5croreandhavingp rincipalplaceofbusinessinanyotherstate.

30thApril

FY2021-22

GSTR4(AnnualReturnforcomposition dealer)

Compositiondealer. Non-governmentDeductors

March2022

TDC/TCSdeposit

AllCompanieshavingMSMEtradepayableoutst

October2022

DetailsofMSMETradePayablesoutsta ndingformorethan45daysfromthedat eofacceptanceofthegoodsorservices.

andingformorethan45days