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Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8 (Monthly)
December 21
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11th January
GSTR-1^ (Monthly)
December 21
Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Oct-Dec 21
13th January
GSTR-1^ (Quarterly)
Oct-Dec 21
Summary of outward supplies by taxpayers who have opted for the QRMP scheme**
GSTR-6 (Monthly)
December 21
Details of ITC received and distributed by an ISD
18th January
CMP-08 (Quarterly)
Oct-Dec 21
Quarterly challan-cum-statement to be furnished by composition taxpayers
20th January
GSTR-5 (Monthly)
December 21
Summary of outward taxable supplies and tax payable by a non-resident taxable person
GSTR-5A (Monthly)
December 21
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
GSTR-3B^ (Monthly)
December 21
Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Oct-Dec 21
22nd January
GSTR-3B^ (Quarterly)
Oct-Dec 21
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category X states or UTs#
24th January
GSTR-3B^ (Quarterly)
Oct-Dec 21
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category Y states or UTs##
28th January
GSTR-11 (Monthly)
December 21
Statement of inward supplies by persons having Unique Identity Number (UIN)
*The due dates mentioned are subject to changes notified by the concerned department.
**If the taxpayer opted for the Invoice Furnishing Facility (IFF) and uploaded B2B invoices for Oct 2021 and Nov 2021, then uploading B2B invoices for Dec 2021 and B2C invoices for the entire quarter in GSTR-1 is sufficient. Otherwise, the taxpayer has to upload all the B2B and B2C invoices for the Oct-Dec 21 quarterly GSTR-1.
#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.
##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.
^ The CBIC is yet to notify the due dates of GSTR-1 and GSTR-3B for the tax periods June 2021 onwards.
