As per Rule 80 of the CGST Rules, 2017, every registered business is liable to file a GST Annual Return for each financial year on or before the 31st December of the following financial year. Accordingly, the last date of filing the GST Annual Return for FY 2021-22 is 31-Dec-2022
source https://www.caclubindia.com/articles/gst-annual-return-for-fy-2021-22-48115.asp
source https://www.caclubindia.com/articles/gst-annual-return-for-fy-2021-22-48115.asp
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