4. CMP-08 Filing Deadlines

CMP-08 is the quarterly statement for Composition Scheme taxpayers.

🕒 Standard due date: 18th of the next month (though revised for Q1 of FY 2024–25).

Due Dates:

• April–June 2024 → 31st July 2024

• July–September 2024 → 18th October 2024

5. GSTR-4 Filing Deadlines & Extensions

GSTR-4 is filed annually by composition taxpayers.

🕒 Due Date:

• FY 2023–24 → 30th April 2024

• From FY 2024–25 onwards → 30th June each year

Previous Extensions:

• FY 2021–22: Late fee waiver for filings between 1st May–30th June 2022, extended to 28th July 2022 (CGST Notification 12/2022).

• FY 2020–21: Extended from 31st May to 31st July 2021 (CGST Notification 25/2021).

• FY 2019–20: Extended from 31st August to 31st October 2020.

6. GSTR-5 Filing Deadlines

Filed monthly by non-resident taxable persons, summarizing outward supplies and tax payable.

🕒 Standard due date: 13th of the next month

Due Dates:

• April 2024 → 13th May 2024

• May 2024 → 13th June 2024

• June 2024 → 13th July 2024

7. GSTR-5A Filing Deadlines

Applicable to OIDAR (Online Information & Database Access or Retrieval) service providers.

🕒 Due date: 20th of the next month

Due Dates:

• April 2024 → 20th May 2024

• May 2024 → 20th June 2024

• June 2024 → 20th July 2024

8. GSTR-6 Filing Deadlines

Filed monthly by Input Service Distributors (ISD) to report ITC received and distributed.

🕒 Due date: 13th of the next month

Due Dates:

• April 2024 → 13th May 2024

• May 2024 → 13th June 2024

• June 2024 → 13th July 2024

9. GSTR-7 Filing Deadlines

Filed by taxpayers required to deduct TDS under GST.

🕒 Due date: 10th of the next month

Due Dates:

• April 2024 → 10th May 2024

• May 2024 → 10th June 2024

• June 2024 → 10th July 2024

10. GSTR-8 Filing Deadlines

Filed by E-commerce operators who collect TCS under GST.

🕒 Due date: 10th of the next month

Due Dates:

• April 2024 → 10th May 2024

• May 2024 → 10th June 2024

• June 2024 → 10th July 2024

11. GSTR-9 & GSTR-9C Filing Deadlines

Annual return and reconciliation statement for regular taxpayers.

🕒 Due date: 31st December of the next financial year

Due Dates:

• FY 2023–24 → 31st December 2024

• FY 2024–25 → 31st December 2025

12. GST Form ITC-04 Filing Deadlines

Filed by job workers for goods sent or received.

Half-Yearly (Turnover > ₹5 crore):

• Apr–Sep 2024 → 25th October 2024

• Oct 2024–Mar 2025 → 25th April 2025

Yearly (Turnover ≤ ₹5 crore):

• Apr 2024–Mar 2025 → 25th April 2025

13. CMP-02 Filing Deadline

Used to opt into the Composition Scheme under Section 10 of the CGST Act.

🕒 Due date for FY 2024–25: 31st March 2024

14. ITC-03 Filing Deadline

Filed for reversal of ITC when opting into the Composition Scheme or when an item becomes exempt.

🕒 Must be filed within 60 days from the date of filing CMP-02.

Due date for FY 2024–25: 31st May 2025

15. CMP-03 Filing Deadline

Used to declare stock held on the day the taxpayer first opts into the Composition Scheme.

🕒 Must be filed within 90 days from the date of filing CMP-02.

16. TRAN-01 Filing for Pre-GST Credit Transfer

For businesses migrating from pre-GST regimes (excise/service tax) to transfer old Input Tax Credit (ITC).

Key Points:

• Originally due within a fixed window after GST rollout.

• Extended till 31st August 2020 for portal-related issues.

• Special re-opening between 1st Oct – 30th Nov 2022 for unresolved cases.

💡 Filing TRAN-01 is essential to ensure previous credits successfully move to GST.

17. TRAN-02 Filing for Transitional ITC

For taxpayers without invoices for pre-GST stock as of 30th June 2017.

Key Points:

• Must be filed within one month from TRAN-01 submission.

• Deadline extended to 30th September 2020 (CGST Notification No. 55/2020).

• Re-opened between 1st Oct – 30th Nov 2022 for those facing portal glitches.

18. RFD-11 (LUT) – Letter of Undertaking for Exporters

Allows exporters to export without paying IGST upfront.

🕒 Must be filed annually at the start of each financial year.

Due Date for FY 2024–25: 31st March 2025

🔹 Once approved, the LUT reference number must appear on all export documents.
🔹 Missing the deadline means you’ll need to pay IGST first and claim a refund later — avoid that hassle!

✅ Final Note

GST compliance may look heavy, but keeping track of due dates is half the battle won. Bookmark this calendar, or better — set reminders a few days in advance. Timely filing not only saves late fees but also keeps your compliance record spotless.