Nexdigm

7 May 2022

GSTR-7 for the month of April 2022 to be filed by taxpayer liable for Tax Deducted at Source (TDS).
GSTR-8 for the month of April 2022 to be filed by taxpayer liable for Tax Collected at Source (TCS).

GSTR-1 to be filed by registered taxpayers for the month of April 2022 by all registered taxpayers, not under the QRMP scheme.

GSTR-6 for the month of April 2022 to be filed by Input Service Distributor (ISD).
Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of April 2022 by taxpayers with aggregate turnover of up to INR 50 million.

Due date for issue of TDS Certificate for tax deducted under section 194-IA,194-IB,194-M in February 2022.
Due date for furnishing quarterly statement of TCS deposited for the quarter ending 31 March 2022.

GSTR-5 for the month of April 2022 to be filed by Non-Resident Foreign Taxpayer.
GSTR-5A for the month of April 2022 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for the month of April 2022 to be filed by all registered taxpayers not under the QRMP scheme.

Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of April 2022.

Submission of a statement (in Form No. 49C) by a non-resident having a liaison office in India for the financial year 2021-22.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB,194-IB,194-M in the month of April 2022.
Due date for issue of TCS certificates for the 4^th Quarter of the Financial Year 2021-22.

Due date for furnishing of quarterly statement of TDS deposited for the quarter ending 31 March 2022.
Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of Section 285BA of the Act with respect for FY 2021-22.
Due date for e-filing of annual statement of reportable accounts as required to be furnished under Section 285BA(1)(k) (in Form No. 61B) for the calendar year 2021 by reporting financial institutions.

GSTR-1 to be filed by registered taxpayers for the month of May 2022 by all registered taxpayers, not under the QRMP scheme.

GSTR-6 for the month of May 2022 to be filed by ISD.
Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of May 2022 by taxpayers with aggregate turnover of up to INR 50 million.