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Published on:
February 25, 2023
By
Paramita

Important GST Dates – GST Calendar 2022-23

Are you a small or medium business owner in India? If so, you must be aware of the Goods and Services Tax (GST) and the rules surrounding it. One of the most important things to keep in mind as a business owner is the GST calendar, which outlines important GST-related dates throughout the year. In this article, we'll be discussing the important GST dates for the year 2022-23, as well as any GST return due date extensions for past years.

Before we dive into the details, let's quickly cover what GST is and why it's important for businesses to comply with GST regulations. GST is a value-added tax that was introduced in India on July 1, 2017. It replaced a number of indirect taxes such as VAT, excise duty, and service tax. The aim of GST was to create a common tax structure across the country and simplify the tax system.

Now, let's take a look at the important GST dates for the year 2022-23:

1. GST Return Due Dates:

The GST return due dates are the dates by which a business must file their GST returns for a given tax period. The following table outlines the due dates for GST returns for the year 2022-23:

| GST Return | Normal Due Date | Extended Due Date |

| GSTR-1     | 11th of every month  | 14th of the next month |

| GSTR-3B    | 20th of every month  | 22nd of the next month |

| GSTR-4     | 18th of October, January, April, and July | N/A |

| GSTR-5     | 20th of every month  | 22nd of the next month |

| GSTR-5A    | 20th of every month  | 22nd of the next month |

| GSTR-6     | 13th of every month  | 15th of the next month |

| GSTR-7     | 10th of every month  | 13th of the next month |

| GSTR-8     | 10th of every month  | 13th of the next month |

| GSTR-9     | 31st December 2023  | N/A |

| GSTR-9A    | 31st December 2023  | N/A |

| GSTR-9C    | 31st January 2024   | N/A |

It's important to note that the due dates for GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 are subject to change. Business owners should stay up-to-date with any changes to GST return due dates by checking the official GST website or consulting with a tax professional.

2. GST Payment Due Dates:

In addition to filing GST returns, businesses must also pay their GST liability by the due date. The due date for GST payment is the 20th of every month (for businesses with an annual turnover of up to Rs. 5 crore) and the 5th of every month (for businesses with an annual turnover of more than Rs. 5 crore).

3. GST Return Due Date Extensions:

In some cases, the government may extend the due date for filing GST returns. This is usually done in response to unforeseen circumstances such as natural disasters or technical issues with the GST portal. Here are the GST return due date extensions for past years:

| GST Return | Original Due Date | Extended Due Date |

| GSTR-1     | 10th of every month | 11th of the next month |

| GSTR-3B    | 20th of every month | 22nd of the next month |

| GSTR-4     | 18th of July, October, January, and April | 31st August, November, February, and May respectively |

| GSTR-5     | 20th of every month | 22nd of the next month |

| GSTR-6     | 31st July, October, January, and April | 31st August, November, February, and May respectively |

| GSTR-7     | 10th of every month | 13th of the next month |

| GSTR-8     | 10th of every month | 13th of the next month |

| GSTR-9     | 31st December 2021 | 28th February 2022 |

| GSTR-9C    | 31st December 2021 | 28th February 2022 |

It's important to note that these due date extensions are subject to change and may not apply to all businesses. Business owners should stay up-to-date with any changes to GST return due date extensions by checking the official GST website or consulting with a tax professional.

In conclusion, as a small or medium business owner in India, it's important to stay on top of your GST compliance. By keeping track of important GST dates and complying with GST regulations, you can avoid penalties and ensure the smooth running of your business. Remember to always check the GST calendar for any changes to due dates and consult with a tax professional if you have any questions or concerns.

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Updated on:
March 16, 2024