GST due dates for the month of October 2023
|
Compliance Due Date
|
Description
|
Form |
Applicable to
|
Reporting Period
|
|
10th October 2023
|
Return for tax deducted at source (TDS)
|
GSTR 7
|
Government Authorities
|
September 2023
|
|
10th October 2023
|
Statement for tax collection at source (TCS)
|
GSTR 8
|
E-commerce operators
|
September 2023
|
|
11th October 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
|
September 2023
|
|
13th October 2023
|
Return for input service distributor
|
GSTR-6(Monthly)
|
Input Service Distributor
|
September 2023
|
|
13th October 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
|
July-September 23
|
|
18th October 2023
|
Statement for payment of self-assessed tax
|
CMP-08(Quarterly)
|
Composition taxpayers
|
July-September 23
|
|
20th October 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 July-September 2023
|
September 2023
|
|
20th October 2023
|
Summary of outward taxable supplies and tax payable
|
GSTR-5(Monthly)
|
Non-resident taxable person
|
September 2023
|
|
20th October 2023
|
Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made tonontaxable persons in India
|
GSTR-5A(Monthly)
|
A person supplying OIDAR services
|
September 2023
|
|
20th October 2023
|
Payment of self assessed tax
|
GST PMT 08
|
Registered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year
|
September 2023
|
|
23nd October 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 Uts
|
July-September 23
|
|
24th October 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 the Union Territories
|
July-September 23
|
|
25th April 2023
|
Details of goods/capital goods sent to job worker and received back
|
GST ITC-04
|
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
|
April 2023 to September 23
|
|
28th October 2023
|
Statement of inward supplies by persons having Unique Identification Number (UIN)
|
GSTR 11
|
Taxpayers having UIN
|
September 2023
|
