Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
10th January 2024 | Return for tax deducted at source (TDS) | GSTR 7 | Government Authorities | December 2023 |
10th January 2024 | Statement for tax collection at source (TCS) | GSTR 8 | E-commerce operators | December 2023 |
11th January 2024 | Details of outward supplies of goods or services | GSTR-1 (Monthly) | Registered persons whose aggregate turnover exceeds Rs.5 crore or have not opted the QRMP scheme | December 2023 |
13th January 2024 | Return for input service distributor | GSTR-6 (Monthly) | Input Service Distributor | December 2023 |
13th January 2024 | Details of outward supplies of goods or services | GSTR-1 (Quarterly) | Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme | October-December 23 |
18th January 2024 | Statement for payment of self-assessed tax | CMP-08 (Quarterly) | Composition taxpayers | October-December 23 |
20th January 2024 | Monthly Return | GSTR-3B (Monthly) | Registered persons with turnover more than Rs.5 crore in the last FY or have not opted the QRMP scheme for the quarter of October-December 2023 | December 2023 |
20th January 2024 | Summary of outward taxable supplies and tax payable | GSTR-5 (Monthly) | Non-resident taxable person | December 2023 |
20th January 2024 | Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to nontaxable persons in India | GSTR-5A (Monthly) | A person supplying OIDAR services | December 2023 |
23nd January 2024 | Monthly Return | GSTR-3B (Quarterly) | Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme in category X states or the Union Territories | October-December 23 |
24th January 2024 | Monthly Return | GSTR-3B (Quarterly) | Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme in category Y states or the Union Territories | October-December 23 |
28th January 2024 | Statement of inward supplies by persons having Unique Identification Number (UIN) | GSTR 11 | Taxpayers having UIN | December 2023 |