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As we move into October 2024, it’s crucial for businesses to stay on top of their GST compliance requirements. This month’s GST compliance calendar outlines key dates and deadlines for filing various GST returns. Adhering to these deadlines ensures smooth business operations and avoids potential penalties. This article provides a detailed breakdown of the GST returns due in September 2024, covering monthly and quarterly filings for different taxpayer categories.

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 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.

GST compliance calendar for October 2024 (Updated on 30th September 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 September 2024 11 October 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores GSTR-1 Monthly September 2024 11 October 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers GSTR-1

(QRMP scheme taxpayers)

Quarterly July – September 2024 11 October 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 September 2024 20 October 2024
Up to 5 crores Monthly All states September 2024 20 October 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 July – September 2024 22 October 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 July – September 2024 24 October 2024

Note:

Other returns and forms–

Return form Return/ form filing frequency Who are required to file Tax Period Due date
GSTR-1A Monthly Regular taxpayers September 2024 Upto the filing of GSTR-3B
GSTR-5 Monthly Non-Resident Taxpayers September 2024 13 October 2024
GSTR-5A Monthly ODIAR services provider September 2024 20 October 2024
GSTR-6 Monthly Input Service Distributors September 2024 13 October 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 September 2024 10 October 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 September 2024 10 October 2024
CMP-08 Quarterly Composition taxpayers July – September 2024 18 October 2024
GSTR-11 Monthly Unique Identification Number (‘UIN’) holders September 2024 28 October 2024

GST compliance calendar for September 2024 (Updated on 31st August 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 August 2024 11 September 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores GSTR-1 Monthly August 2024 11 September 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers GSTR-1

(QRMP scheme taxpayers)

Quarterly July – September 2024 13 September 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 August 2024 20 September 2024
Up to 5 crores Monthly All states August 2024 20 September 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 July – September 2024 22 October 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 July – September 2024 24 October 2024

Other returns and forms–

Return form Return/ form filing frequency Who are required to file Tax Period Due date
GSTR-1A Monthly Regular taxpayers August 2024 Upto the filing of GSTR-3B
GSTR-5 Monthly Non-Resident Taxpayers August 2024 13 September 2024
GSTR-5A Monthly ODIAR services provider August 2024 20 September 2024
GSTR-6 Monthly Input Service Distributors August 2024 13 September 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 August 2024 10 September 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 August 2024 10 September 2024
PMT-06 QRMP Taxpayers Payment of GST by QRMP taxpayers August

(July to September 2024)

25 September 2024
GSTR-11 Monthly Unique Identification Number (‘UIN’) holders August 2024 28 September 2024

GST compliance calendar for August 2024 (Updated on 04th July 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 July 2024 11 August 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores GSTR-1 Monthly July 2024 11 August 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers GSTR-1

(QRMP scheme taxpayers)

Quarterly July – September 2024 13 August 2024

Note – Important changes in GSTR-1:

  • HSN summary can be fetched from the HSN details reported while generating e-invoices on the e-invoice portal. However, in case of any error while reporting the HSN / SAC code in the e-invoice, the taxpayer has the option to do the necessary corrections while filing the GSTR-1.
  • Taxpayers have the new return functionality of GSTR-1A to add new record or amend existing record reporting in the GSTR-1 filed for that particular tax period. The functionality is open from the actual date of filing of GSTR-1 or the due date of filing of GSTR-1, whichever is earlier. Further, such form can be filed upto the filing of GSTR-3B. Any changes made in GSTR-1 through such form will be reflected in the GSTR-3B of the same month to the taxpayer.

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 July 2024 20 August 2024
Up to 5 crores Monthly All states July 2024 20 August 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 July – September 2024 22 October 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 July – September 2024 24 October 2024

Other returns and forms– 

Return form Return/ form filing frequency Who are required to file Tax Period Due date
GSTR-1A Monthly Regular taxpayers July 2024 Upto the filing of GSTR-3B
GSTR-5 Monthly Non-Resident Taxpayers July 2024 13 August 2024
GSTR-5A Monthly ODIAR services provider July 2024 20 August 2024
GSTR-6 Monthly Input Service Distributors July 2024 13 August 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 July 2024 10 August 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 July 2024 10 August 2024
PMT-06 QRMP Taxpayers Payment of GST by QRMP taxpayers July

(July to September 2024)

25 August 2024
GSTR-11 Monthly UIN holders July 2024 28 August 2024

 GST compliance calendar for July 2024 (Updated on 01st July 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 June 2024 11 July 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores GSTR-1 Monthly June 2024 11 July 2024
Taxpayers having an aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers GSTR-1

(QRMP scheme taxpayers)

Quarterly April – June 2024 13 July 2024

Note – Important changes in GSTR-1

  • HSN summary can be fetched from the HSN details reported while generating e-invoices.
  • 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 June 2024 20 July 2024
Up to 5 crores Monthly All states June 2024 20 July 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 July 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 July 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 June 2024 13 July 2024
GSTR-5A Monthly ODIAR services provider June 2024 20 July 2024
GSTR-6 Monthly Input Service Distributors June 2024 13 July 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 June 2024 10 July 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 June 2024 10 July 2024
GSTR-11 Monthly UIN holders June 2024 28 July 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

*****

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 [email protected].

(Republished with amendments)

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Currently working as Manager at Transaction Square - a marque mergers & acquisitions, tax and advisory firm in India. My main work includes indirect tax due diligences, compliances, advisory, structuring and restructuring support, state incentive schemes and foreign trade policy support to co View Full Profile

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