Direct Tax
Indirect Tax

7 April 2022

  • Payment Tax Collected in the month of March 2022.

10 April 2022

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

11 April 2022

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

13 April 2022

  • GSTR-6 for the month of March 2022 to be filed by Input Service Distributor (ISD).
  • GSTR-1 for the quarter of January 2022 to March 2022 to be filed by all registered taxpayers under QRMP scheme.

14 April 2022

  • Due date for issue of TDS Certificate for tax deducted under section 194-IA,194-IB,194-M in the month of February 2022.

20 April 2022

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

22 April 2022

  • GSTR-3B for the quarter of January 2022 to March 2022 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 1 states.

24 April 2022

  • GSTR-3B for the quarter of January 2022 to March 2022 to be filed by registered taxpayers under QRMP scheme and having principal place of business in Category 2 states.

30 April 2022

  • 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 March 2022.
  • Payment Tax Deducted in the month of March 2022.
  • Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period 1 October 2021 to 31 March 2022.
  • Due date for uploading declarations received from recipients in Form 15G/15H during the quarter ending March 2022.

7 May 2022

  • Due date for deposit of Tax deducted/collected for the month of April 2022.

10 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).

11 May 2022

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

13 May 2022

  • GSTR-6 for the month of April 2022 to be filed by 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.

15 May 2022

  • Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB, 194-M in the month of April 2022.
  • Due date for furnishing Quarterly statement of TCS deposited for the quarter ending 31 March 2022.


Notes

Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi