GST
GST Compliance Calendar
DATE |
FORM NO |
DETAILS OF COMPLIANCE |
|---|---|---|
| 10-Jan | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Jan | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal (platform maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Jan | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Jan | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 15-Jan | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 18-Jan | Form GST CMP-08 | For furnishing the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition tax dealer or taxpayer who has opted for composition levy. |
| 20-Jan | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Jan | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Jan | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India (OIDAR). |
| 22-Jan | Form GSTR 3B - QRMP 1 | Summary of outward taxable supplies/services and payment of taxes on monthly basis but filing of returns on Quarterly basis. |
| 24-Jan | Form GSTR 3B - QRMP 2 | Eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, but paying their tax due on monthly basis |
| 28-Jan | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Feb | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Feb | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Feb | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Feb | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Feb | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Feb | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Feb | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Feb | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 28-Feb | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Mar | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Mar | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Mar | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Mar | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Mar | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Mar | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Mar | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Mar | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India (OIDAR). |
| 28-Mar | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Apr | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Apr | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Apr | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Apr | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Apr | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 18-Apr | Form GST CMP-08 | is used for declaring the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition tax person or taxpayer who have opted for composition levy. |
| 20-Apr | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Apr | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Apr | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India (OIDAR). |
| 22-Apr | Form GSTR 3B - QRMP 1 | Summary of outward taxable supplies/services and payment of taxes on monthly basis but filing of returns on Quarterly basis. |
| 24-Apr | Form GSTR 3B - QRMP 2 | eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis |
| 28-Apr | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 30-Apr | Form GSTR-4 | Yearly return to be filed once, for each financial year, by the taxpayers who have opted for composition levy. |
| 10-May | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-May | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-May | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-May | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-May | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-May | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-May | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-May | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR). |
| 28-May | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Jun | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Jun | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Jun | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Jun | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Jun | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Jun | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Jun | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Jun | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 28-Jun | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Jul | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Jul | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Jul | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Jul | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Jul | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 18-Jul | Form GST CMP-08 | Is used for declaring the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition tax person or taxpayer who have opted for composition levy. |
| 20-Jul | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Jul | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Jul | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 22-Jul | Form GSTR 3B - QRMP 1 | Summary of outward taxable supplies/services and payment of taxes on monthly basis but filing of returns on Quarterly basis. |
| 24-Jul | Form GSTR 3B - QRMP 2 | Eligible taxpayers to file their Form GST R-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis. |
| 28-Jul | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise. |
| 10-Aug | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Aug | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Aug | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Aug | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Aug | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Aug | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Aug | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Aug | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 28-Aug | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Sep | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Sep | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Sep | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Sep | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Sep | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Sep | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Sep | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Sep | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 28-Sep | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Oct | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Oct | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Oct | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Oct | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Oct | Form GSTR 6 | Is a monthly GST return that every Input Services Distributor(ISD) must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 18-Oct | Form GST CMP-08 | Is used for declaring the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition tax person or taxpayer who have opted for composition levy. |
| 20-Oct | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liability for the month. |
| 20-Oct | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Oct | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR) |
| 22-Oct | Form GSTR 3B - QRMP 1 | Summary of outward taxable supplies/services and payment of taxes on monthly basis but furnishing of returns on Quarterly basis. |
| 24-Oct | Form GSTR 3B - QRMP 2 | Eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis. |
| 28-Oct | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming GST refund or otherwise |
| 10-Nov | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Nov | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Nov | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Nov | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Nov | Form GSTR 6 | is a monthly GST return that every Input Services Distributor(ISD). must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Nov | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liablity for the month. |
| 20-Nov | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5 |
| 20-Nov | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR). |
| 28-Nov | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) for claiming a GST refund or otherwise |
| 10-Dec | Form GSTR 7 | Monthly return filed by GST Registered entities who deduct tax at source or TDS under the Goods and Services Tax (GST). The form contains details of TDS deducted, TDS payable, TDS refund, etc |
| 10-Dec | Form GSTR 8 | Every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. |
| 11-Dec | Form GSTR-1 | Return for filing the Details of outward supplies of goods or services on monthly basis. |
| 13-Dec | Form GSTR-1 IFF | The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month |
| 13-Dec | Form GSTR 6 | is a monthly GST return that every Input Services Distributor(ISD). must file for furnishing details of input service invoices on which credit has been received and needs to be distributed |
| 20-Dec | Form GSTR 3B | Summary of outward taxable supplies/services and ITC availed, utilised and payment of tax liablity for the month. |
| 20-Dec | Form GSTR 5 | Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5. |
| 20-Dec | Form GSTR 5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India. (OIDAR). |
| 28-Dec | Form GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN). |
| 31-Dec | Form GSTR 9 and Form GSTR 9C | Annual return by regular tax payer and self certified reconciliation statement. Whereas GSTR 9 is consolidation of monthly returns of GST i.e. GSTR 3B and GST R9C is reconciliation of GST (ITC and Liability) with books of accounts of the financial year. |