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GST

Important GST Dates and GST Calendar 2023-24

Monisha Chaudhary
30 Mar, 2024 30 Mar, 2024
Important GST Dates and GST Calendar 2023-24

The GST is a dynamic system of taxes, and the government continuously updates the laws and policies governing it. Therefore, it’s critical to keep current in order to properly submit your returns. The government has been working to innovate and automate processes, and it has established tools for filing GST returns online through the Goods and Service Tax Network (GSTN) on the government’s GST portal. Every individual with a valid GSTIN who is registered for GST is required to submit all of the GST Returns that apply to their company. Even if there are no commercial transactions, submit your GST returns. 

The Goods and Services Tax (GST) will ultimately foster long-term economic growth, and effectiveness is unaffected by business models, operating procedures, geographic location, or organizational layout. Every business organization that has an annual aggregate income or turnover of above Rs. 5 crore is obliged to register for GST and file monthly returns in addition to a yearly return. The government has established a number of GST return filing dates and GST due dates in order to ensure that taxpayers adhere to the GST laws1. Here is a calendar of GST filing dates for India for the years 2023- 2024, along with certain key GST dates.

GST Forms and their Deadlines

GST FormQuarterMonthlyDue Date
GSTR 1April – June 2023 July 13 2023
 July – September 2023 August 13 2023
  April 2023May 11 2023
  May 2023June 11 2023
  June 2023July 11 2023
  July 2023August 11 2023
  August 2023September 11 2023
  September 2023October 11 2023
    
GSTR 3BAggregate turnover is exceeding five crore in the financial year (previous)
  April 2023May 20 2023
  May 2023June 20 2023
  June 2023July 20 2023
  July 2023August 20 2023
  August 2023September 20 2023
  September 2023October 20 2023
 Aggregate turnover is up to five crore in the financial year (previous)
When not opting for the QRMP scheme April 2023May 20 2023
  May 2023June 20 2023
  June 2023July 20 2023
  July 2023August 20 2023
  August 2023September 20 2023
  September 2023October 20 2023
When have opted for the QRMP schemeApril – June 2023 X states & UTs – 22nd July 2023 Y states & UTs –  24th July 2023
 July – September 2023 X states & UTs – 22nd October 2023 Y states & UTs – 24th October 2023
    
GSTR 5 April 2023May 13 2023
  May 202313th  June 2023
  June 2023July 13 2023
  July 202313th  August 2023
  August 202313th  September 2023
  September 202313th  October 2023
    
GSTR 5A April 2023May 20 2023
  May 202320th   June 2023
  June 2023July 20 2023
  July 202320th  August 2023
  August 2023September 20 2023
  September 202320th   October 2023
    
GSTR 6 April 2023May 13 2023
  May 202313th  June 2023
  June 2023July 13 2023
  July 202313th  August 2023
  August 202313th  September 2023
  September 202313th  October 2023
    
GSTR 7 April 2023May 10 2023
  May 202310th   June 2023
  June 2023July 10 2023
  July 202310th  August 2023
  August 202310th  September 2023
  September 2023October 10 2023
    
GSTR 8 April 2023May 10 2023
  May 202310th   June 2023
  June 2023July 10 2023
  July 202310th  August 2023
  August 202310th  September 2023
  September 2023October 10 2023
·  The filling is suspended currently for both GSTR 2 and GSTR 3 forms.
·  For the GSTR 4 form, the due date is April 30 2023, for the 2022-2023 financial year. The late fee waiver for the same for the year 2021-2022 was extended up to July 28 2023.
·   GSTR 9 and GSTR 9C are both due on December 31 2023. Both of these forms are reconciliation statements that are self-certified.

Other GST Forms Due Dates

GST FormDue Dates
TRAN 01 and TRAN 02Pre-GST transition form for ITC. – 1st October 2022 to 30th November 2022.
CMP 02Composition scheme (for section 10 of CGST act). The due date for 2023-24 is March 31 2023.
CMP 03Within 90 days after filing CMP 02
ITC 03For the financial year of 2023-24, the due date is May 31 2023.
ITC 04This form is a half-yearly form. April 2023 – September 2023  – due date October 25 2023 October 2023 – March 2024 – due date – April 25 2024.
RFD 11 (LUT)RFD 11 is a letter of undertaking form. This form is filed when the exports are done without payment of IGST. This form is filed at the financial year beginning by March 31. The due date for 2023-2024 is March 31, 2023.

GST Calendar for August 2023

  Month/Period  Due Date  GST  Type of Return  Description  
  July 2023  August 7  Deposit for TCS and TDS   The deposits for the July 2023
    July 2023    August 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  July 2023  August 11  GSTR -1  Monthly  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.
  July 2023  August 13  Outward Supplies B2B   GSTR -5           GSTR – 6        Monthly           Monthly  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  July 2023  August 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme july-sept 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  July 2023  August 25  PMT-06   Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  July 2023  August 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.

GST Calendar for September 2023

  Month/Period  Due Date  GST  Type of Return  Description  
  August 2023  September 7  Deposit for TCS and TDS   The deposits for the July 2023
    August 2023    September 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  August 2023  September 11  GSTR -1  Monthly  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.
  August 2023  September 13  Outward Supplies B2B     GSTR -5           GSTR – 6          Monthly           Monthly  IFF under the QRMP scheme     Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  August 2023  September 15  2nd advance tax instalment  July-September 2023  FY 2023-24 Advance tax payment 45%  
  August 2023  September 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme july-sept 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  August 2023  September 25  PMT-06   Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  August 2023  September 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.
  August 2023  September 30  Tax audit report  2022-2023  Tax audit report submission 2022-23

GST Calendar for October 2023

  Month/Period  Due Date  GST  Type of Return  Description  
  September 2023  October 7  Deposit for TCS and TDS   The deposits for the July 2023
    September 2023    October 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  September 2023  October 11  GSTR -1  Monthly  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.
  September 2023  October 13  GSTR – 1         GSTR – 5           GSTR – 6  Quarterly (July-Sept 2023)       Monthly           Monthly  Summary of outward supply – opted for QRMP scheme.   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  September 2023  October 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme July-sept 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  July – September 2023  October 22  GSTR 3B  Quarterly  Summary return of taxpayers who are registered in category x states or union territories and have chosen the QRMP scheme
  July – September 2023  24th October  GSTR 3B  Quarterly  Summary return of taxpayers who are registered in category y states or union territories and have chosen the QRMP scheme
    September 2023    October 25    ITC 04    Half-yearly    When a business has an income of more than five cr in the previous FY, a half-yearly summary of goods sent to job workers is required.
  September 2023  October 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.

GST Calendar for November 2023

  Month/Period  Due Date  GST  Type of Return  Description  
  October 2023  November 7  Deposit for TCS and TDS   The deposits for the July 2023
    October 2023    November 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  October 2023  November 11  GSTR -1  Monthly  Monthly Return for outward supplies when QRMP scheme is not selected for Oct-Dec 2023 or when turnover exceeds five crore.
  October 2023  November 13  Outward Supplies B2B   GSTR -5           GSTR – 6        Monthly           Monthly  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  October 2023  November 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme oct-dec 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  October 2023  November 25  PMT-06   Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  October 2023  November 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.
  FY 22-23  November 30  Filing of ITR for transfer pricing   Filing of ITR for TP cases

GST Calendar for December 2023

  Month/Period  Due Date  GST  Type of Return  Description  
  November 2023  December 7  Deposit for TCS and TDS   The deposits for the July 2023
    November 2023    December 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  November 2023  December 11  GSTR -1  Monthly  Monthly Return for outward supplies, when QRMP scheme is not selected for oct-dec 2023 or when turnover exceeds five crore
  November 2023  December 13  Outward Supplies B2B   GSTR -5           GSTR – 6        Monthly           Monthly  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  November 2023  December 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme oct-dec 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  November 2023  December 25  PMT-06   Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  November 2023  December 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.
  FY 2022-2023  December 30  GSTR 9 and  9C  Annual  Annual GST return and reconciliation statement (regular taxpayers).

GST Calendar for January 2024

  Month/Period  Due Date  GST  Type of Return  Description  
  December 2023  January 7  Deposit for TCS and TDS   The deposits for the July 2023
    December 2023    January 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  December 2023  January 11  GSTR -1  Monthly  Monthly Return for outward supplies when QRMP scheme is not selected for Oct-Dec 2023 or when turnover exceeds five crore.
  October-December 2023  January 13  GSTR – 1           GSTR -5           GSTR – 6  Quarterly           Monthly           Monthly  Outward supplies summary of who has opted for the composition scheme   Non-resident taxable person – outward supplies and taxes which are payable.   ITC details – distributed and received by ISD
  October-December 2023  January 18  CMP – 08  Quarterly  Challan/statement on a quarterly basis
  December 2023  January 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme oct-dec 2023 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  October – December 2023  January 22  GSTR 3B  Quarterly  Summary return of taxpayers who are registered in category x states or union territories and have chosen the QRMP scheme
  October –   December 2023  24th January  GSTR 3B  Quarterly  Summary return of taxpayers who are registered in category y states or union territories and have chosen the QRMP scheme
  December 2023  January 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.
  October – December 2023  30thJanuary  TCS certificate     Quarter 3 – TCS certificate 2023-24
  October – December 2023  31thJanuary  TDS returns (non-salary and salary)   TDS returns – Quarterly

GST Calendar for February 2024

  Month/Period  Due Date  GST  Type of Return  Description  
  January 2024  February 7  Deposit for TCS and TDS   The deposits for the July 2023
    January 2024    February 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  January 2024  February 11  GSTR -1  Monthly  Monthly Return for outward supplies when QRMP scheme is not selected for Jan-March 2024 or when turnover exceeds five crore.
  January 2024  February 13  GSTR – 1         GSTR – 5           GSTR – 6  Quarterly (July-Sept 2023)       Monthly           Monthly  Summary of outward supply – opted for QRMP scheme.   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  January 2024  February 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme Jan-Mar 2024 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  January 2023  February 25  PMT-06       Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  September 2023  October 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.

GST Calendar for March 2024

  Month/Period  Due Date  GST  Type of Return  Description  
  February 2024  March 7  Deposit for TCS and TDS   The deposits for the July 2023
    February 2024    March 10  GSTR – 7   GSTR – 8  Monthly   Monthly  TDS summary   TCS summary by e-commerce operators
  February 2024  March 11  GSTR -1  Monthly  Monthly Return for outward supplies when QRMP scheme is not selected for Jan-March 2024 or when turnover exceeds five crore.
  February 2024  March 13  Outward Supplies B2B   GSTR – 5           GSTR – 6        Monthly           Monthly  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD
  February 2024  March 20    GSTR – 3B                 GSTR – 5A  Monthly                 Monthly  Summary return except for those registered under composition scheme Jan-Mar 2024 and turnover more than five cr.   Return by a person that supplies OIDAR services (outward taxable supplies & Tax payable)
  February 2024  March 25  PMT-06       Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.
  February 2024  March 28  GSTR – 11     Inward supplied statement when UIN is there to claim a refund in GST.

What are the category X states?

The states that are included in X category are Chhattisgarh, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Gujarat, Maharashtra, Karnataka, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep are also included in this category.

READ  Impact of GST on Insurance and Banking

What are the category Y states?

The states that are included in Y category are Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Uttarakhand, Tripura, Meghalaya, Assam Nagaland, Manipur, Mizoram, Himachal Pradesh, Punjab, West Bengal, Jharkhand, Odisha, the Union Territories that are included in this category are Jammu and Kashmir, New Delhi, Ladakh, and Chandigarh.

Conclusion

In conclusion, it is important to stay compliant with all Goods and services tax rules and regulations so that you do not attract any penalties or late fees. GST returns are to be filled according to the given time period without fail to comply with all rules. The input tax credit can also be availed if you file all the GST returns according to the dates given. GST returns are, in simple words, a transparent manner of reporting all the transactions of the business to tax authorities.In addition to being legally required, filing GST returns can also benefit your company in a number of ways.

Frequently Asked Questions

  1. What is the last date to file GST in March 2023?

    March 31 is the last date to file GST in March 2023

  2. What is the last date for GSTR 1 in June 2023?

    July 11 is the last date for GSTR 1.

  3. What is the last date for GSTR 1 on March 23?

    March 11 is the last date for GSTR 1 in March 2023.

  4. What is the late fee for GSTR 3B per day in 2023?

    You can count the late fees for GSTR 3B using this formula – Interest = Tax payable x 18 x Number of days of delay / 100.

  5. What is the late fee charged for GST?

    The last fee charged for GST is Rs fifty per day.

  6. Is there amnesty for GST in 2023?

    Yes, there is amnesty for GST. The date has been extended to August 31.

READ  GST Registration Threshold/Exemption Limits
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References

  1. https://services.gst.gov.in/services/gstlaw/gstlawlist

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