{"id":72134,"date":"2023-09-05T16:18:56","date_gmt":"2023-09-05T10:48:56","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=72134"},"modified":"2024-03-30T14:22:34","modified_gmt":"2024-03-30T08:52:34","slug":"gst-calendar","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/gst-calendar\/","title":{"rendered":"Important GST Dates and GST Calendar 2023-24"},"content":{"rendered":"

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<\/a><\/strong>. <\/p>\n\n\n\n

The Goods and Services Tax (GST)<\/a><\/strong> 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 laws<\/strong><\/span>1<\/sup><\/a><\/span>. Here is a calendar of GST filing dates for India for the years 2023- 2024, along with certain key GST dates.<\/p>\n\n\n\n

GST Forms and their Deadlines<\/h2>\n\n\n\n
GST Form<\/strong><\/td>Quarter<\/strong><\/td>Monthly<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
GSTR 1<\/td>April – June 2023<\/td> <\/td>July 13 2023<\/td><\/tr>
 <\/td>July – September 2023<\/td> <\/td>August 13 2023<\/td><\/tr>
 <\/td> <\/td>April 2023<\/td>May 11 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>June 11 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 11 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>August 11 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>September 11 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>October 11 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
GSTR 3B<\/td>Aggregate turnover is exceeding five crore in the financial year (previous)<\/td><\/tr>
 <\/td> <\/td>April 2023<\/td>May 20 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>June 20 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 20 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>August 20 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>September 20 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>October 20 2023<\/td><\/tr>
 <\/td>Aggregate turnover is up to five crore in the financial year (previous)<\/td><\/tr>
When not opting for the QRMP scheme<\/td> <\/td>April 2023<\/td>May 20 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>June 20 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 20 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>August 20 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>September 20 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>October 20 2023<\/td><\/tr>
When have opted for the QRMP scheme<\/td>April – June 2023<\/td> <\/td>X states & UTs –<\/strong> 22nd<\/sup> July 2023 Y states & UTs –<\/strong>  24th<\/sup> July 2023<\/td><\/tr>
 <\/td>July – September 2023<\/td> <\/td>X states & UTs –<\/strong> 22nd<\/sup> October 2023 Y states & UTs –<\/strong> 24th<\/sup> October 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/strong><\/td><\/tr>
GSTR 5<\/td> <\/td>April 2023<\/td>May 13 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>13th<\/sup>  June 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 13 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>13th<\/sup>  August 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>13th<\/sup>  September 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>13th<\/sup>  October 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
GSTR 5A<\/td> <\/td>April 2023<\/td>May 20 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>20th<\/sup>   June 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 20 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>20th<\/sup>  August 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>September 20 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>20th<\/sup>   October 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
GSTR 6<\/td> <\/td>April 2023<\/td>May 13 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>13th<\/sup>  June 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 13 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>13th<\/sup>  August 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>13th<\/sup>  September 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>13th<\/sup>  October 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
GSTR 7<\/td> <\/td>April 2023<\/td>May 10 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>10th<\/sup>   June 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 10 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>10th<\/sup>  August 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>10th<\/sup>  September 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>October 10 2023<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
GSTR 8<\/td> <\/td>April 2023<\/td>May 10 2023<\/td><\/tr>
 <\/td> <\/td>May 2023<\/td>10th<\/sup>   June 2023<\/td><\/tr>
 <\/td> <\/td>June 2023<\/td>July 10 2023<\/td><\/tr>
 <\/td> <\/td>July 2023<\/td>10th<\/sup>  August 2023<\/td><\/tr>
 <\/td> <\/td>August 2023<\/td>10th<\/sup>  September 2023<\/td><\/tr>
 <\/td> <\/td>September 2023<\/td>October 10 2023<\/td><\/tr><\/tbody><\/table>
·  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.<\/figcaption><\/figure>\n\n\n\n

Other GST Forms Due Dates<\/h2>\n\n\n\n
GST Form<\/strong><\/td>Due Dates<\/strong><\/td><\/tr>
TRAN 01 and TRAN 02<\/td>Pre-GST transition form for ITC. – 1st October 2022 to 30th November 2022.<\/td><\/tr>
CMP 02<\/td>Composition scheme (for section 10 of CGST act). The due date for 2023-24 is March 31 2023.<\/td><\/tr>
CMP 03<\/td>Within 90 days after filing CMP 02<\/td><\/tr>
ITC 03<\/td>For the financial year of 2023-24, the due date is May 31 2023.<\/td><\/tr>
ITC 04<\/td>This form is a half-yearly form. April 2023 – September 2023  – due date October 25 2023 October 2023 – March 2024 – due date – April 25 2024.<\/td><\/tr>
RFD 11 (LUT)<\/td>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.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for August 2023<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> July 2023<\/strong><\/td>    August 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 13<\/td>  Outward Supplies B2B   GSTR -5           GSTR – 6<\/td>        Monthly           Monthly<\/td>  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD<\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 25<\/td>  PMT-06<\/td> <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> July 2023<\/strong><\/td>  August 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for September 2023<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> August 2023<\/strong><\/td>    September 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 13<\/td>  Outward Supplies B2B     GSTR -5           GSTR – 6<\/td>          Monthly           Monthly<\/td>  IFF under the QRMP scheme     Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 15<\/td>  2nd<\/sup> advance tax instalment<\/td>  July-September 2023<\/td>  FY 2023-24 Advance tax payment 45%  <\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 25<\/td>  PMT-06<\/td> <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr>
 <\/strong> August 2023<\/strong><\/td>  September 30<\/td>  Tax audit report<\/td>  2022-2023<\/td>  Tax audit report submission 2022-23<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for October 2023<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> September 2023<\/strong><\/td>    October 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when the QRMP scheme is not selected for July 2023 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 13<\/td>  GSTR – 1         GSTR – 5           GSTR – 6<\/td>  Quarterly (July-Sept 2023)       Monthly           Monthly<\/td>  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<\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> July – September 2023<\/strong><\/td>  October 22<\/td>  GSTR 3B<\/td>  Quarterly<\/td>  Summary return of taxpayers who are registered in category x states or union territories and have chosen the QRMP scheme<\/td><\/tr>
 <\/strong> July – September 2023<\/strong><\/td>  24th October<\/td>  GSTR 3B<\/td>  Quarterly<\/td>  Summary return of taxpayers who are registered in category y states or union territories and have chosen the QRMP scheme<\/td><\/tr>
 <\/strong>  <\/strong> September 2023<\/strong><\/td>    October 25<\/td>    ITC 04<\/td>    Half-yearly<\/td>    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.<\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for November 2023<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> October 2023<\/strong><\/td>    November 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when QRMP scheme is not selected for Oct-Dec 2023 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 13<\/td>  Outward Supplies B2B   GSTR -5           GSTR – 6<\/td>        Monthly           Monthly<\/td>  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD<\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 25<\/td>  PMT-06<\/td> <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> October 2023<\/strong><\/td>  November 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr>
 <\/strong> FY 22-23<\/strong><\/td>  November 30<\/td>  Filing of ITR for transfer pricing<\/td> <\/td>  Filing of ITR for TP cases<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for December 2023<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> November 2023<\/strong><\/td>    December 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies, when QRMP scheme is not selected for oct-dec 2023 or when turnover exceeds five crore<\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 13<\/td>  Outward Supplies B2B   GSTR -5           GSTR – 6<\/td>        Monthly           Monthly<\/td>  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD<\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 25<\/td>  PMT-06<\/td> <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> November 2023<\/strong><\/td>  December 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr>
 <\/strong> FY 2022-2023<\/strong><\/td>  December 30<\/td>  GSTR 9 and  9C<\/td>  Annual<\/td>  Annual GST return and reconciliation statement (regular taxpayers).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for January 2024<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> December 2023<\/strong><\/td>  January 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> December 2023<\/strong><\/td>    January 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> December 2023<\/strong><\/td>  January 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when QRMP scheme is not selected for Oct-Dec 2023 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> October-December 2023<\/strong><\/td>  January 13<\/td>  GSTR – 1           GSTR -5           GSTR – 6<\/td>  Quarterly           Monthly           Monthly<\/td>  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<\/td><\/tr>
 <\/strong> October-December 2023<\/strong><\/td>  January 18<\/td>  CMP – 08<\/td>  Quarterly<\/td>  Challan\/statement on a quarterly basis<\/a><\/td><\/tr>
 <\/strong> December 2023<\/strong><\/td>  January 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> October – December 2023<\/strong><\/td>  January 22<\/td>  GSTR 3B<\/td>  Quarterly<\/td>  Summary return of taxpayers who are registered in category x states or union territories and have chosen the QRMP scheme<\/td><\/tr>
 <\/strong> October –<\/strong>  <\/strong> December 2023<\/strong><\/td>  24th January<\/td>  GSTR 3B<\/td>  Quarterly<\/td>  Summary return of taxpayers who are registered in category y states or union territories and have chosen the QRMP scheme<\/td><\/tr>
 <\/strong> December 2023<\/strong><\/td>  January 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr>
 <\/strong> October – December 2023<\/strong><\/td>  30th<\/sup>January<\/td>  TCS certificate<\/td>   <\/td>  Quarter 3 – TCS certificate 2023-24<\/td><\/tr>
 <\/strong> October – December 2023<\/strong><\/td>  31th<\/sup>January<\/td>  TDS returns (non-salary and salary)<\/td> <\/td>  TDS returns – Quarterly<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for February 2024<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> January 2024<\/strong><\/td>  February 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> January 2024<\/strong><\/td>    February 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> January 2024<\/strong><\/td>  February 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when QRMP scheme is not selected for Jan-March 2024 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> January 2024<\/strong><\/td>  February 13<\/td>  GSTR – 1         GSTR – 5           GSTR – 6<\/td>  Quarterly (July-Sept 2023)       Monthly           Monthly<\/td>  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<\/td><\/tr>
 <\/strong> January 2024<\/strong><\/td>  February 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> January 2023<\/strong><\/td>  February 25<\/td>  PMT-06<\/td>     <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> September 2023<\/strong><\/td>  October 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

GST Calendar for March 2024<\/h2>\n\n\n\n
 <\/strong> Month\/Period<\/strong><\/td> <\/strong> Due Date<\/strong><\/td> <\/strong> GST<\/strong><\/td> <\/strong> Type of Return<\/strong><\/td> <\/strong> Description<\/strong>  <\/strong><\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 7<\/td>  Deposit for TCS and TDS<\/td> <\/td>  The deposits for the July 2023<\/td><\/tr>
 <\/strong>  <\/strong> February 2024<\/strong><\/td>    March 10<\/td>  GSTR – 7   GSTR – 8<\/td>  Monthly   Monthly<\/td>  TDS summary   TCS summary by e-commerce operators<\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 11<\/td>  GSTR -1<\/td>  Monthly<\/td>  Monthly Return for outward supplies when QRMP scheme is not selected for Jan-March 2024 or when turnover exceeds five crore.<\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 13<\/td>  Outward Supplies B2B   GSTR – 5           GSTR – 6<\/td>        Monthly           Monthly<\/td>  IFF under the QRMP scheme   Non-resident taxable person – outward supplies and taxes which are payable   ITC details – distributed and received by ISD<\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 20  <\/td>  GSTR – 3B                 GSTR – 5A<\/td>  Monthly                 Monthly<\/td>  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)<\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 25<\/td>  PMT-06<\/td>     <\/td>  Taxpayers who have chosen the QRMP scheme must submit challan for GST deposits.<\/td><\/tr>
 <\/strong> February 2024<\/strong><\/td>  March 28<\/td>  GSTR – 11<\/td>   <\/td>  Inward supplied statement when UIN is there to claim a refund in GST.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What are the category X states?<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

What are the category Y states?<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

Conclusion<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

Frequently Asked Questions<\/h2>\n\n\n

  1. What is the last date to file GST in March 2023?<\/h3>

    March 31 is the last date to file GST in March 2023<\/p><\/li>

  2. What is the last date for GSTR 1 in June 2023?<\/h3>

    July 11 is the last date for GSTR 1.<\/p><\/li>

  3. What is the last date for GSTR 1 on March 23?<\/h3>

    March 11 is the last date for GSTR 1 in March 2023.<\/p><\/li>

  4. What is the late fee for GSTR 3B per day in 2023?<\/h3>

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

  5. What is the late fee charged for GST?<\/h3>

    The last fee charged for GST is Rs fifty per day.<\/p><\/li>

  6. Is there amnesty for GST in 2023?<\/h3>

    Yes, there is amnesty for GST. The date has been extended to August 31.<\/p><\/li><\/ol><\/div>","protected":false},"excerpt":{"rendered":"

    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 […]<\/p>\n","protected":false},"author":61,"featured_media":72149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[12],"acf":{"service_id":"104"},"yoast_head":"\nImportant GST Dates and GST Calendar 2023-24 - Enterslice<\/title>\n<meta name=\"description\" content=\"This compliance also comprises adhering to the GST return filing deadlines specified by the Indian government and included in this full compliance calendar.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/gst-calendar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important GST Dates and GST Calendar 2023-24 - Enterslice\" \/>\n<meta property=\"og:description\" content=\"This compliance also comprises adhering to the GST return filing deadlines specified by the Indian government and included in this full compliance calendar.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/gst-calendar\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-05T10:48:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-30T08:52:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2023\/09\/Important-GST-Dates-and-GST-Calendar-2023-24.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"441\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Monisha Chaudhary","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2022\/04\/Monisha-Chaudhary-150x150-1.jpg","authorDescription":"Monisha Chaudhary is a distinguished partner at Enterslice with 10+ years of relevant industry experience in company incorporation, fintech, regulatory compliance, insurtech consulting, and M&A. Her creative thought process pushes her to draft excellent writeups. Besides effortlessly tackling business challenges, she invests her free time in writing blogs and articles.","postViews":550,"readingTime":11,"nextPost":{"id":72113,"slug":"section-54-of-cgst-act"},"prevPost":{"id":71127,"slug":"learning-gst-on-job-work"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2023\/09\/Important-GST-Dates-and-GST-Calendar-2023-24.jpg","postTerms":"GST","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/72134"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=72134"}],"version-history":[{"count":10,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/72134\/revisions"}],"predecessor-version":[{"id":72386,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/72134\/revisions\/72386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/72149"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=72134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=72134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=72134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}