{"id":9583,"date":"2023-12-01T03:06:57","date_gmt":"2023-12-01T03:06:57","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9583"},"modified":"2023-12-01T03:06:57","modified_gmt":"2023-12-01T03:06:57","slug":"gst-due-dates-for-the-month-of-december-2023","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gst-due-dates-for-the-month-of-december-2023\/","title":{"rendered":"GST due dates for the month of December 2023"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Compliance Due Date<\/strong><\/td>\nDescription<\/strong><\/td>\nForm<\/strong><\/td>\nApplicable to<\/strong><\/td>\nReporting Period<\/strong><\/td>\n<\/tr>\n
10th December 2023<\/td>\nReturn for tax deducted at source (TDS)<\/td>\nGSTR 7<\/td>\nGovernment Authorities<\/td>\nNovember 2023<\/td>\n<\/tr>\n
10th December 2023<\/td>\nStatement for tax collection at source (TCS)<\/td>\nGSTR 8<\/td>\nE-commerce operators<\/td>\nNovember 2023<\/td>\n<\/tr>\n
11th December 2023<\/td>\nDetails of outward supplies of goods or services<\/td>\nGSTR-1 (Monthly)<\/td>\nRegistered persons whose aggregate turnover exceeds Rs.5 crore or have not chosen the QRMP scheme<\/td>\nNovember 2023<\/td>\n<\/tr>\n
13th December 2023<\/td>\nReturn for input service distributor<\/td>\nGSTR-6 (Monthly)<\/td>\nInput Service Distributor<\/td>\nNovember 2023<\/td>\n<\/tr>\n
13th December 2023<\/td>\nInvoice furnishing facility<\/td>\n<\/td>\nRegistered persons whose aggregate turnover is up to Rs.5 crore or have chosen the QRMP scheme<\/td>\nNovember 2023<\/td>\n<\/tr>\n
20th December 2023<\/td>\nMonthly Return<\/td>\n GSTR-3B (Monthly)<\/td>\nRegistered persons with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of October-December 2023<\/td>\nNovember 2023<\/td>\n<\/tr>\n
20th December 2023<\/td>\nSummary of outward taxable supplies and tax payable<\/td>\nGSTR-5 (Monthly)<\/td>\nNon-resident taxable person<\/td>\nNovember 2023<\/td>\n<\/tr>\n
20th December 2023<\/td>\nDetails 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<\/td>\n GSTR-5A (Monthly)<\/td>\nA person supplying OIDAR services<\/td>\nNovember 2023<\/td>\n<\/tr>\n
20th December 2023<\/td>\nPayment of self assessed tax<\/td>\nGST PMT 08<\/td>\nRegistered persons whose aggregate turnover is up to Rs.5 crores in previous Financial Year<\/td>\nNovember 2023<\/td>\n<\/tr>\n
25th December 2023<\/td>\nMonthly Tax payment for tax payers who are under QRMP scheme<\/td>\nGST PMT 06<\/td>\nRegistered persons who have opted for QRMP scheme<\/td>\nNovember 2023<\/td>\n<\/tr>\n
28th December 2023<\/td>\nStatement of inward supplies by persons having Unique Identification Number (UIN)<\/td>\nGSTR 11<\/td>\nTaxpayers having UIN<\/td>\nNovember 2023<\/td>\n<\/tr>\n
31st December 2023<\/td>\nGST Annual Return<\/td>\nGSTR 9<\/td>\nRegistered persons except Casual Taxpayers, Non Resident Taxpayers, Taxpayers deducting collecting tax at source under Section 51 or Section 52, Composition Taxpayers and E-commerce operator<\/td>\nFinancial Year 2022-23<\/td>\n<\/tr>\n
31st December 2023<\/td>\nGST Annual Return (For Composition Taxpayer)<\/td>\nGSTR 9 A<\/td>\nTaxpayers opted into the composition scheme (Replaced by GSTR 4)<\/td>\nFinancial Year 2022-23<\/td>\n<\/tr>\n
31st December 2023<\/td>\nGST Annual Return<\/td>\nGSTR 9 B<\/td>\nE-commerce operators who have filed GSTR 8 during the year<\/td>\nFinancial Year 2022-23<\/td>\n<\/tr>\n
31st December 2023<\/td>\nAnnual Reconciliation Statement<\/td>\nGSTR 9 C<\/td>\nRegistered persons whose aggregate turnover exceeds Rs.5 crore in previous Financial Year<\/td>\nFinancial Year 2022-23<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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