GST due dates for the month of April 2023
|
Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
|
10th April 2023 |
Return for tax deducted at source (TDS) |
GSTR 7 |
Government Authorities |
Mar-23 |
|
10th April 2023 |
Statement for tax collection at source (TCS) |
GSTR 8 |
E-commerce operators |
Mar-23 |
|
11th April 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 |
Mar-23 |
|
13th April 2023 |
Return for input service distributor |
GSTR-6 (Monthly) |
Input Service Distributor |
Mar-23 |
|
13th April 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 |
Jan-Mar’23 |
|
18th April 2023 |
Statement for payment of self-assessed tax |
CMP-08 (Quarterly) |
Composition taxpayers |
Jan-Mar’23 |
|
20th April 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 Jan-Mar 2023 |
Mar-23 |
|
20th April 2023 |
Summary of outward taxable supplies and tax payable |
GSTR-5 (Monthly) |
Non-resident taxable person |
Mar-23 |
|
20th April 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 (Monthly) |
A person supplying OIDAR services |
Mar-23 |
|
20th April 2023 |
Payment of self assessed tax |
GST PMT 08 |
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year |
Mar-23 |
|
23nd April 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 Union Territories |
Jan-Mar’23 |
|
24th April 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 Y states or the Union Territories |
Jan-Mar’23 |
|
25th April 2023 |
Details of goods/capital goods sent to job worker and received back |
GST ITC-04 |
Principal whose aggregate turnover is more than Rs.5 crore during the previous Financial Year |
October 2022 to March 2023 |
|
25th April 2023 |
Details of goods/capital goods sent to job worker and received back |
GST ITC-04 |
Every other principal |
April 2022 to March 2023 |
|
28th April 2023 |
Statement of inward supplies by persons having Unique Identification Number (UIN) |
GSTR 11 |
Taxpayers having UIN |
Mar-23 |
|
30th April 2023 |
Yearly return |
GSTR-4 (Annually) |
Taxpayers opted into the composition scheme |
FY 2022-23 |
|
# 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. |
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|
## 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. |
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