Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
10th October 2023 | Return for tax deducted at source (TDS) | GSTR 7 | Government Authorities | September 2023 |
10th October 2023 | Statement for tax collection at source (TCS) | GSTR 8 | E-commerce operators | September 2023 |
11th October 2023 | 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 | September 2023 |
13th October 2023 | Return for input service distributor | GSTR-6(Monthly) | Input Service Distributor | September 2023 |
13th October 2023 | 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 | July-September 23 |
18th October 2023 | Statement for payment of self-assessed tax | CMP-08(Quarterly) | Composition taxpayers | July-September 23 |
20th October 2023 | 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 July-September 2023 | September 2023 |
20th October 2023 | Summary of outward taxable supplies and tax payable | GSTR-5(Monthly) | Non-resident taxable person | September 2023 |
20th October 2023 | Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made tonontaxable persons in India | GSTR-5A(Monthly) | A person supplying OIDAR services | September 2023 |
20th October 2023 | Payment of self assessed tax | GST PMT 08 | Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year | September 2023 |
23nd October 2023 | 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 Uts | July-September 23 |
24th October 2023 | 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 | July-September 23 |
25th April 2023 | Details of goods/capital goods sent to job worker and received back | GST ITC-04 | 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 | April 2023 to September 23 |
28th October 2023 | Statement of inward supplies by persons having Unique Identification Number (UIN) | GSTR 11 | Taxpayers having UIN | September 2023 |
