GST due dates for the month of March 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-December 22 |
|
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 nontaxable persons in India |
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-December 22 |
