GST due dates for the month of January 2024
|
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 |
