Nexdigm

10 June 2022

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 Input Service Distributor (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

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 issuance of quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 2022
Payment of the first installment of advance tax for all taxpayers other than taxpayers opting for presumptive taxation for the assessment year 2023-24 (15% of estimated tax liability to be deposited on a cumulative basis)
Due date for issuance of a certificate of tax deducted at source to employees in respect of salary paid and tax deducted during FY 2021-22

GSTR-5 for the month of May 2022 to be filed by Non-Resident Foreign Taxpayer
GSTR-5A for the month of May 2022 to be filed by Non-Resident service provider of OIDAR services
GSTR-3B for the month of May 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 May 2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB,194-M in the month of May 2022
Due date for furnishing return in respect of securities transaction tax for the financial year 2021-22.
Furnishing of Equalisation levy statement for the Financial Year 2021-22

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
GSTR-1 for the quarter of April 2022 to June 2022 to be filed by all registered taxpayers under the QRMP scheme