GST due dates for the month of May 2023
|
Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
|
10th May 2023 |
Return for tax deducted at source (TDS) |
GSTR 7 |
Government Authorities |
April 2023 |
|
10th May 2023 |
Statement for tax collection at source (TCS) |
GSTR 8 |
E-commerce operators |
April 2023 |
|
11th May 2023 |
Details of outward supplies of goods or services |
GSTR-1 |
Registered persons whose aggregate turnover exceeds Rs.5 crore or have not chosen the QRMP scheme |
April 2023 |
|
13th May 2023 |
Return for input service distributor |
GSTR-6 |
Input Service Distributor |
April 2023 |
|
13th May 2023 |
Invoice furnishing facility |
|
Registered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme |
April 2023 |
|
20th May 2023 |
Monthly Return |
GSTR-3B |
Registered persons with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jan-Mar 2023 |
April 2023 |
|
20th May 2023 |
Summary of outward taxable supplies and tax payable |
GSTR-5 |
Non-resident taxable person |
April 2023 |
|
20th May 2023 |
Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non taxable persons in India |
GSTR-5A |
A person supplying OIDAR services |
April 2023 |
|
20th May 2023 |
Payment of self assessed tax |
GST PMT 08 |
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year |
April 2023 |
|
25th May 2023 |
Monthly Tax payment for tax payers who are under QRMP scheme |
GST PMT 06 |
Registered persons who have opted for QRMP scheme |
April 2023 |
|
28th May 2023 |
Statement of inward supplies by persons having Unique Identification Number (UIN) |
GSTR 11 |
Taxpayers having UIN |
April 2023 |
