GST due dates for the month of January 2025
| Compliance Due Date | Description | Form | Applicable to | Reporting Period |
|
10th January 2025 |
Return for tax deducted at source (TDS) |
GSTR 7 |
Government Authorities |
December 2024 |
|
10th January 2025 |
Statement for tax collection at source (TCS) |
GSTR 8 |
E-commerce operators |
December 2024 |
|
11th January 2025 |
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 2024 |
|
13th January 2025 |
Return for input service distributor |
GSTR-6 (Monthly) |
Input Service Distributor |
December 2024 |
|
13th January 2025 |
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 24 |
|
18th January 2025 |
Statement for payment of self-assessed tax |
CMP-08 (Quarterly) |
Composition taxpayers |
October- December 24 |
|
20th January 2025 |
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 2024 |
December 2024 |
|
20th January 2025 |
Summary of outward taxable supplies and tax payable |
GSTR-5 (Monthly) |
Non-resident taxable person |
December 2024 |
|
20th January 2025 |
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 2024 |
|
24nd January 2025 |
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 24 |
|
24th January 2025 |
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 24 |
|
28th January 2025 |
Statement of inward supplies by persons having Unique Identification Number (UIN) |
GSTR 11 |
Taxpayers having UIN |
December 2024 |
|
#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 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. |
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