Nexdigm

7 July 2022

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

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

GSTR-6 for the month of June 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 QRMP scheme

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB,194-M in the month of May 2022
Due date for filing of quarterly statement of Tax Collected at Source (TCS) deposited for the quarter ending 30 June 2022
Due date for uploading the declarations received from recipients in Form No. 15G/15H during the quarter ending June 2022

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

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

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

Due date for issuance of quarterly TCS certificate in respect of tax collected by any person for the quarter ending 30 June 2022
Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA, 194-IB,194-M for the month of June 2022

Due date for filing of quarterly statement of TDS deposited for the quarter ending 30 June 2022
Filing of return of income for non-corporate assessees who are not required to be audited for FY 2021-22
Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2021-22 and of foreign tax deducted or paid on such income in Form no. 67. (If the assessee is required to submit return of income on or before 31 July 2022.)

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

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