Stay compliant with GST regulations in March 2023! Check out the comprehensive compliance calendar for GSTR-1, GSTR-3B, and other GST returns and forms.
The below tables capture these compliances in detail to ensure that the taxpayer files the returns and pay taxes under GST within the timeline to avoid late fee and interest liabilities.
GSTR-1
|
Taxpayer type |
Form type | Return filing frequency | Tax Period | Due date |
| Taxpayers having an aggregate turnover of MORE than Rs. 5 Crores | GSTR-1 | Monthly | February 2023 | 11 March 2023 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | February 2023 | 11 March 2023 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 IFF (QRMP scheme taxpayers) | Quarterly | February 2023 out of Jan – March 2023 quarter | 13 March 2023 |
GSTR-3B –
This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.
|
Aggregate turnover |
Return filing frequency | State | Tax Period | Due date |
| Greater than 5 crores | Monthly | All states | February 2023 | 20 March 2023 |
| Up to 5 crores | Monthly | All states | February 2023 | 20 March 2023 |
| Up to 5 crores | Quarterly | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | Jan – March 2023 | 22 April 2023 |
| Up to 5 crores | Quarterly | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | Jan – March 2023 | 24 April 2023 |
Note:
1. Mandatory separate disclosures of ineligible ITC and ITC reclaimed during the month in GSTR-3B.
2. Sequential filing of GST returns has become mandatory on GSTN portal.
3. Recompute Interest button introduced in GSTR-3B to allow for the re-computation of interest liability.
Other returns and forms–
|
Return form |
Return/ form filing frequency | Who are required to file | Tax Period | Due date |
| GSTR-5 | Monthly | Non-Resident Taxpayers | February 2023 | 13 March 2023 |
| GSTR-5A | Monthly | ODIAR services provider | February 2023 | 20 March 2023 |
| GSTR-6 | Monthly | Input Service Distributors | February 2023 | 13 March 2023 |
| GSTR-7 | Monthly | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST | February 2023 | 10 March 2023 |
| GSTR-8 | Monthly | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST | February 2023 | 10 March 2023 |
| PMT-06 | 1st and 2nd month of every quarter | QRMP scheme taxpayers (filed for 1st and 2nd month of every quarter) | February 2023 | 25 March 2023 |
| GSTR-11 | Monthly | Persons having Unique Identification Number | February 2023 | 28 March 2023 |
| Annexure V | FY 2023-24 | Opting for payment of tax under forward charge mechanism by a Goods Transport Agency (GTA) | FY 2023-24 | 15 March 2023 |
Disclaimer: The above article is based on the author’s understanding and view of the tax laws, tax rules, the relevant circulars, and notifications. Please refer to the latest law and consult the author before forming any opinion basis the information provided above as tax laws are subject to frequent changes. The author is not responsible for any issues arising because of opinion based on the above article without consultation. In any manner whatsoever, the views expressed in this article should not be construed as the views of the firm, the author is associated with. The author can be contacted at gauravmittal756@gmail.com.
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