GST due dates for the month of January 2023
|
Compliance Due Date |
Description |
Form |
Applicable to |
Reporting Period |
|
10th January 2023 |
Return for tax deducted at source (TDS) |
GSTR 7 |
Government Authorities |
December 2022 |
|
10th January 2023 |
Statement for tax collection at source (TCS) |
GSTR 8 |
E-commerce operators |
December 2022 |
|
11th January 2023 |
Details of outward supplies of goods or services |
GSTR-1 |
Registered persons whose aggregate turnover exceeds Rs.5 crore or have not opted the QRMP scheme |
December 2022 |
|
13th January 2023 |
Return for input service distributor |
GSTR-6 |
Input Service Distributor |
December 2022 |
|
13th January 2023 |
Details of outward supplies of goods or services |
GSTR-1 |
Registered persons whose aggregate turnover is up to Rs.5 crore or have opted the QRMP scheme |
October- December 22 |
|
18th January 2023 |
Statement for payment of self- assessed tax |
CMP-08 |
Composition taxpayers |
October – December22 |
|
20th January 2023 |
Monthly Return |
GSTR-3B |
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 2022 |
December 2022 |
|
20th January 2023 |
Summary of outward taxable supplies and tax payable |
GSTR-5 |
Non-resident taxable person |
December 2022 |
|
20th January 2023 |
Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to |
GSTR-5A |
A person supplying OIDAR services |
December 2022 |
|
22nd January 2023 |
Monthly Return |
GSTR-3B |
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- December22 |
|
24th January 2023 |
Monthly Return |
GSTR-3B |
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 22 |
|
28th January 2023 |
Statement of inward supplies by persons having Unique |
GSTR 11 |
Taxpayers having UIN |
December 2022 |
|
|
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#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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