This article delves deeper into the GST compliance calendar for June 2024, providing businesses with crucial information about the various dates and activities related to GST filing and compliance. It serves as a valuable resource outlining return filing frequencies, tax periods, and due dates for different taxpayer types, regardless of their turnover.
Key components highlighted in the article include the GSTR-1 form and its due date for taxpayers with different turnover thresholds. It also explains the GSTR-1 IFF form specifically for QRMP scheme taxpayers, along with its filing frequency and due date.
Additionally, the article covers the GSTR-3B return, which includes important details such as outward supplies, ITC details, and tax payment information. It distinguishes between taxpayers with an aggregate turnover greater than 5 crores and those with turnover up to 5 crores, providing the respective filing frequencies, tax periods, and due dates.
Furthermore, the article sheds light on other returns and forms such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-11, and CMP-08. It explains their filing frequencies, who is required to file them, and the associated tax periods and due dates.
Complying with GST regulations is essential for businesses, and the GST compliance calendar for June 2024 serves as a valuable resource. By understanding the different forms, filing frequencies, and due dates, businesses can ensure timely and accurate filing, avoiding penalties, and maintaining good compliance practices. Stay informed and organized with this comprehensive guide to GST compliance in June 2024.
Page Contents
- GST compliance calendar for June 2024 (Updated on 02nd June 2024)
- GST compliance calendar for May 2024 (Updated on 01st May 2024)
- GST compliance calendar for April 2024 (Updated on 01st April 2024)
- GST compliance calendar for March 2024 (Updated on 06th March 2024)
- GST compliance calendar for February 2024 (Updated on 06th February 2024)
- GST compliance calendar for January 2024 (Updated on 1st January 2024)
GST compliance calendar for June 2024 (Updated on 02nd June 2024)
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 | May 2024 | 11 June 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | May 2024 | 11 June 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF
(QRMP scheme taxpayers) – Filed for the first 2 months of the quarter |
Quarterly | April – June 2024 | 13 June 2024 |
Note – Important changes in GSTR-1
- HSN summary can be fetched from the HSN details reported while generating e-invoices.
- All taxpayers having aggregate turnover exceeding INR 5 crores in FY 2023-24 are required to be registered on e-invoice portal and generate e-invoices for all documents pertaining to B2B and export supplies.
- Taxable supplies made by registered taxpayers through e-commerce operators should be reported under Table 14 of GSTR-1. The amount reported in Table 14 should be sum total of supplies covered under Section 52 and Section 9(5) of the CGST Act.
- Supplies made by e-commerce operators wherein e-commerce operators are required to pay tax under Section 9(5) of the CGST Act is required to be reported in Table 15.
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 | May 2024 | 20 June 2024 |
| Up to 5 crores | Monthly | All states | May 2024 | 20 June 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | April – June 2024 | 22 June 2024 |
| Up to 5 crores | Quarterly
(QRMP Scheme) |
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 | April – June 2024 | 24 June 2024 |
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 | May 2024 | 13 June 2024 |
| GSTR-5A | Monthly | ODIAR services provider | May 2024 | 20 June 2024 |
| GSTR-6 | Monthly | Input Service Distributors | May 2024 | 13 June 2024 |
| 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 | May 2024 | 10 June 2024 |
| 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 | May 2024 | 10 June 2024 |
| PMT – 06 | – | Payment by QRMP taxpayers | May 2024 | 25 June 2024 |
| GSTR-11 | Monthly | UIN holders | May 2024 | 28 June 2024 |
GST compliance calendar for May 2024 (Updated on 01st May 2024)
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 | April 2024 | 11 May 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | April 2024 | 11 May 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF
(QRMP scheme taxpayers) – Filed for the first 2 months of the quarter |
Quarterly | April – June 2024 | 13 May 2024 |
Note – Important changes in GSTR-1
- HSN summary can be fetched from the HSN details reported while generating e-invoices.
- Supplies made through e-commerce operator wherein e-commerce operator is required to pay tax
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 | April 2024 | 20 May 2024 |
| Up to 5 crores | Monthly | All states | April 2024 | 20 May 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | April – June 2024 | 22 May 2024 |
| Up to 5 crores | Quarterly
(QRMP Scheme) |
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 | April – June 2024 | 24 May 2024 |
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 | April 2024 | 13 May 2024 |
| GSTR-5A | Monthly | ODIAR services provider | April 2024 | 20 May 2024 |
| GSTR-6 | Monthly | Input Service Distributors | April 2024 | 13 May 2024 |
| 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 | April 2024 | 10 May 2024 |
| 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 | April 2024 | 10 May 2024 |
| GSTR-11 | Monthly | UIN holders | April 2024 | 28 May 2024 |
GST compliance calendar for April 2024 (Updated on 01st April 2024)
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 | March 2024 | 11 April 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | March 2024 | 11 April 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF
(QRMP scheme taxpayers) – Filed for the first 2 months of the quarter |
Quarterly | January – March 2024 | 13 April 2024 |
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 | March 2024 | 20 April 2024 |
| Up to 5 crores | Monthly | All states | March 2024 | 20 April 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | January – March 2024 | 22 April 2024 |
| Up to 5 crores | Quarterly
(QRMP Scheme) |
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 | January – March 2024 | 24 April 2024 |
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 | March 2024 | 13 April 2024 |
| GSTR-5A | Monthly | ODIAR services provider | March 2024 | 20 April 2024 |
| GSTR-6 | Monthly | Input Service Distributors | March 2024 | 13 April 2024 |
| 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 | March 2024 | 10 April 2024 |
| 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 | March 2024 | 10 April 2024 |
| GSTR-11 | Monthly | UIN holders | March 2024 | 28 April 2024 |
| GSTR-4 | Annual | Composition dealer | FY 2024-25 | 30 April 2024 |
GST compliance calendar for March 2024 (Updated on 06th March 2024)
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 2024 | 11 March 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | February 2024 | 11 March 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF (QRMP scheme taxpayers) – Filed for the first 2 months of the quarter | Quarterly | January – March 2024 | 13 March 2024 |
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 2024 | 20 March 2024 |
| Up to 5 crores | Monthly | All states | February 2024 | 20 March 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | January – March 2024 | 22 March 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | January – March 2024 | 24 March 2024 |
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 2024 | 13 March 2024 |
| GSTR-5A | Monthly | ODIAR services provider | February 2024 | 20 March 2024 |
| GSTR-6 | Monthly | Input Service Distributors | February 2024 | 13 March 2024 |
| 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 2024 | 10 March 2024 |
| 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 2024 | 10 March 2024 |
| PMT-06 | – | QRMP scheme taxpayers | February 2024 | 25 March 2024 |
| GSTR-11 | Monthly | UIN holders | February 2024 | 28 March 2024 |
| Annexure-V | Annual | Opt-in forward charge by GTA | FY 2024-25 | 15 March 2024 |
| CMP-02 | Annual | Conversion to composition scheme | FY 2024-25 | 31 March 2024 |
| RFD-11 | Annual | – | FY 2024-25 | 31 March 2024 |
GST compliance calendar for February 2024 (Updated on 06th February 2024)
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 | December 2023 | 11 January 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | December 2023 | 11 January 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF
(QRMP scheme taxpayers) – Filed for the first 2 months of the quarter |
Quarterly | October – December 2023 |
13 January 2024 |
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 | December 2023 | 20 January 2024 |
| Up to 5 crores | Monthly | All states | December 2023 | 20 January 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | October – December 2023 | 22 January 2024 |
| Up to 5 crores | Quarterly
(QRMP Scheme) |
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 | October – December 2023 |
24 January 2024 |
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 | December 2023 | 13 January 2024 |
| GSTR-5A | Monthly | ODIAR services provider | December 2023 | 20 January 2024 |
| GSTR-6 | Monthly | Input Service Distributors | December 2023 | 13 January 2024 |
| 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 | December 2023 | 10 January 2024 |
| 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 | December 2023 | 10 January 2024 |
| GSTR-11 | Monthly | UIN holders | December 2023 |
28 January 2024 |
GST compliance calendar for January 2024 (Updated on 1st January 2024)
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 | December 2023 | 11 January 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | December 2023 | 11 January 2024 |
| Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF (QRMP scheme taxpayers) – Filed for the first 2 months of the quarter | Quarterly | October – December 2023 | 13 January 2024 |
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 | December 2023 | 20 January 2024 |
| Up to 5 crores | Monthly | All states | December 2023 | 20 January 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | 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 | October – December 2023 | 22 January 2024 |
| Up to 5 crores | Quarterly
(QRMP Scheme) |
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 | October – December 2023 | 24 January 2024 |
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 | December 2023 | 13 January 2024 |
| GSTR-5A | Monthly | ODIAR services provider | December 2023 | 20 January 2024 |
| GSTR-6 | Monthly | Input Service Distributors | December 2023 | 13 January 2024 |
| 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 | December 2023 | 10 January 2024 |
| 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 | December 2023 | 10 January 2024 |
| GSTR-11 | Monthly | UIN holders | December 2023 | 28 January 2024 |
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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.
(Republished with amendments)
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