Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
10th March 2024 | Return for tax deducted at source (TDS) | GSTR 7 | Government Authorities | February 2024 |
10th March 2023 | Statement for tax collection at source (TCS) | GSTR 8 | E-commerce operators | February 2024 |
11th March 2024 | Details of outward supplies of goods or services | GSTR-1 (Monthly) | Registered persons whose aggregate turnover exceeds Rs.5 crore or have not chosen the QRMP scheme | February 2024 |
13th March 2024 | Return for input service distributor | (Monthly) | Input Service Distributor | February 2024 |
13th March 2024 | Invoice furnishing facility | Registered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme | February 2024 | |
20th March 2024 | Monthly Return | GSTR-3B (Monthly) | Registered persons with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of October-December 2023 | February 2024 |
20th March 2024 | Summary of outward taxable supplies and tax payable | GSTR-5 (Monthly) | Non-resident taxable person | February 2024 |
20th March 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 | February 2024 |
20th March 2024 | Payment of self assessed tax | GST PMT 08 | Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year | February 2024 |
25th March 2024 | Monthly Tax payment for tax payers who are under QRMP scheme | GST PMT 06 | Registered persons who have opted for QRMP scheme | February 2024 |
28th March 2024 | Statement of inward supplies by persons having Unique Identification Number (UIN) | GSTR 11 | Taxpayers having UIN | February 2024 |
##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
