INDEX
- GSTR-1 Filing Deadlines
- GSTR-2 and GSTR-3
- GSTR-3B Filing Deadlines
- CMP-08 Filing Deadlines
- GSTR-4 Filing Deadlines and Extensions
- GSTR-5 Filing Deadlines
- GSTR-5A Filing Deadlines
- GSTR-6 Filing Deadlines
- GSTR-7 Filing Deadlines
- GSTR-8 Filing Deadlines
- GSTR-9 and GSTR-9C Filing Deadlines
- GST Form ITC-04 Filing Deadlines
- CMP-02 Filing Deadline
- ITC-03 Filing Deadline
- CMP-03 Filing Deadline
- TRAN-01 Filing for Pre-GST Credit Transfer
- TRAN-02 Filing for Pre-GST Input Tax Credit
- RFD-11 (LUT) – Letter of Undertaking (LUT) for Exporters
Return Wise GST Calendar
1. GSTR-1 Filing Deadlines
Quarterly Filing
Taxpayers with an annual turnover of up to Rs. 5 crore can choose to file GSTR-1 quarterly.
The standard monthly due date for GSTR-1: 13th of the next Quarter.
Quarterly Filing Due Dates:
- April to June 2024: 13th July 2024
- July to September 2024: 13th October 2024
These taxpayers may use the Invoice Furnishing Facility (IFF) to upload B2B invoices or documents monthly under the QRMP scheme. Without opting for QRMP, they must file returns monthly.
Monthly Filing
Taxpayers with an annual turnover exceeding Rs. 5 crore or those not opting for the QRMP scheme must file GSTR-1 monthly.
The standard monthly due date for GSTR-1: 11th of the next month.
Monthly Filing Due Dates:
- April 2024: 11th May 2024
- May 2024: 11th June 2024
- June 2024: 11th July 2024
Government of India GST Law (for in-depth legal provisions regarding GST).
Link: https://www.cbic.gov.in/
2. GSTR-2 and GSTR-3
The filing of these forms is currently suspended.
3. GSTR-3B Filing Deadlines
General Guidelines
GSTR-3B is a summary return required to be filed by all taxpayers, except those under the composition scheme. From 1st January 2021, taxpayers with an annual turnover of up to Rs. 5 crore may opt for quarterly filing under the QRMP scheme.
The standard monthly due date for GSTR-1: 20th of the next month.
Monthly Filing Due Dates
For taxpayers with turnover exceeding Rs. 5 crore:
- April 2024: 20th May 2024
- May 2024: 20th June 2024
- June 2024: 20th July 2024
For taxpayers with turnover up to Rs. 5 crore:
- April 2024: 20th May 2024
- May 2024: 20th June 2024
- June 2024: 20th July 2024
Quarterly Filing Due Dates
For QRMP scheme users:
- April to June 2024:
- Category X states/UT: 22nd July 2024
- Category Y states/UT: 24th July 2024
- July to September 2024:
- Category X states/UT: 22nd October 2024
- Category Y states/UT: 24th October 2024
4. CMP-08 Filing Deadlines
CMP-08 is a quarterly return for Composition Scheme taxpayers:
The standard monthly due date for GSTR-1: 18th of the next month. however it changed for 1st Quarter of 2024-25.
- April to June 2024: 31st July 2024
- July to September 2024: 18th October 2024
5. GSTR-4 Filing Deadlines and Extensions
- Annually, due on 30th April for FY 2023-24 and earlier. For FY 2024-25 and onwards, due 30th June
Previous Extensions:
- For FY 2021-22: A late fee waiver was granted for delays in filing GSTR-4 between 1st May 2022 and 30th June 2022, which was later extended up to 28th July 2022, as per CGST Notification 12/2022 dated 5th July 2022.
- For FY 2020-21: The due date for filing GSTR-4 was extended from 31st May 2021 to 31st July 2021, as per CGST Notification 25/2021 dated 1st June 2021.
- For FY 2019-20: The due date was extended from 31st August 2020 to 31st October 2020.
6. GSTR-5 Filing Deadlines
GSTR-5 is a return that needs to be filed by non-resident taxable persons, summarizing their outward taxable supplies and tax payable.
the standard monthly due date for GSTR-1: 13th of the next month.
Monthly Filing Due Dates:
- April 2024: 13th May 2024
- May 2024: 13th June 2024
- June 2024: 13th July 2024
These are the due dates for non-resident taxpayers to file their GSTR-5 returns each month.
(For more Detailed Info. on GST Applicability for Different Types of Assessees)
7. GSTR-5A Filing Deadlines
GSTR-5A is a return that needs to be filed by Online Information and Database Access or Retrieval Services (OIDAR) providers, summarizing their outward taxable supplies and tax payable.
the standard monthly due date for GSTR-1: 20th of the next month.
Monthly Filing Due Dates:
- April 2024: 20th May 2024
- May 2024: 20th June 2024
- June 2024: 20th July 2024
These are the due dates for OIDAR service providers to file their GSTR-5A returns each month.
8. GSTR-6 Filing Deadlines
GSTR-6 is the return to be filed by Input Service Distributors (ISD) to report the details of Input Tax Credit (ITC) received and distributed.
the standard monthly due date for GSTR-1: 13th of the next month.
Monthly Filing Due Dates:
- April 2024: 13th May 2024
- May 2024: 13th June 2024
- June 2024: 13th July 2024
These are the due dates for ISDs to file their GSTR-6 returns each month.
9. GSTR-7 Filing Deadlines
GSTR-7 is the return to be filed by taxpayers who are required to deduct Tax Deducted at Source (TDS) under GST laws. It provides a summary of TDS deducted and deposited.
the standard monthly due date for GSTR-1: 10th of the next month.
Monthly Filing Due Dates:
- April 2024: 10th May 2024
- May 2024: 10th June 2024
- June 2024: 10th July 2024
These are the due dates for filing GSTR-7 for each month.
10. GSTR-8 Filing Deadlines
GSTR-8 is the return to be filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST laws. It provides a summary of TCS collected and deposited.
the standard monthly due date for GSTR-1: 10th of the next month.
Monthly Filing Due Dates:
- April 2024: 10th May 2024
- May 2024: 10th June 2024
- June 2024: 10th July 2024
These are the due dates for filing GSTR-8 for each month.
11. GSTR-9 and GSTR-9C Filing Deadlines
GSTR-9 is the annual return to be filed by regular taxpayers, and GSTR-9C is the self-certified reconciliation statement that must be filed along with GSTR-9 for certain taxpayers.
the standard monthly due date for GSTR-1: 31st Dec of the next financial year.
Due Dates:
For FY 2023-24: 31st December 2024
For FY 2024-25: 31st December 2025
These returns are to be filed by the specified deadlines for each financial year.
12. GST Form ITC-04 Filing Deadlines
Half-Yearly Filing (for job workers with turnover > Rs. 5 crore):
- April 2024 to September 2024:
Due date – 25th October 2024
- October 2024 to March 2025:
Due date – 25th April 2025
Yearly Filing (for job workers with turnover ≤ Rs. 5 crore):
- April 2024 to March 2025:
Due date – 25th April 2025
13. CMP-02 Filing Deadline
The CMP-02 form is used to opt into the Composition Scheme under Section 10 of the CGST Act, as per the CGST (Rate) notification no. 2/2019 dated 7th March 2019. This form must be filed at the beginning of each financial year.
- Due date for FY 2024-25: 31st March 2024
14. ITC-03 Filing Deadline
The ITC-03 form is used for the reversal of Input Tax Credit (ITC) in cases where a taxpayer opts for the Composition Scheme in a financial year or when an item on which ITC was availed becomes exempt before utilizing the ITC.
- Filing Deadline:
- It must be filed within 60 days from the date of filing CMP-02 in the case of opting for the Composition Scheme.
- For FY 2024-25, the due date to file ITC-03 is 31st May 2025.
15. CMP-03 Filing Deadline
The CMP-03 form is used by a taxpayer to inform the government about the stock they hold on the day they first opt into the Composition Scheme.
- Filing Deadline:
- The form must be filed within 90 days from the date of filing CMP-02 (i.e., the date on which the taxpayer opts into the Composition Scheme).
16. TRAN-01 Filing for Pre-GST Credit Transfer
Purpose:
The TRAN-01 form is used by businesses that were registered under pre-GST tax laws (such as central excise and service tax) to transfer their accumulated input tax credits (ITC) into the GST regime.
Key Points:
- Original Deadline:
- Businesses had to file TRAN-01 within the stipulated time frame to transfer their pre-GST tax credits into the GST system.
- Extension Due to Technical Issues:
- A special extension until 31st August 2020 was granted for those who were unable to submit their details due to technical issues on the GST portal.
- Special Window in 2022:
- The government provided an additional window between 1st October 2022 to 30th November 2022 for those who could not file TRAN-01 due to technical glitches.
Important:
Filing TRAN-01 is critical for taxpayers to ensure the transfer of their previous tax credits to the new GST system.
17. TRAN-02 Filing for Pre-GST Input Tax Credit
Purpose:
The TRAN-02 form is used to claim transitional input tax credit (ITC) under GST for taxpayers who do not possess invoices or documents for the tax credit claimed from the pre-GST regime (i.e., the period before 1st July 2017). This form applies to taxpayers who have closing stock as of 30th June 2017 but cannot provide supporting documents for the claimed tax credit.
Key Points:
- Due Date for Filing:
- The TRAN-02 form must be filed within one month from the date of filing TRAN-01.
- Extension Due to Technical Issues:
- The government provided an extension for those facing technical difficulties on the GST portal. The filing deadline was extended to 30th September 2020 as per CGST Notification No. 55/2020 dated 27th June 2020.
- Special Window for Filing in 2022:
- A special filing window was granted between 1st October 2022 to 30th November 2022 for taxpayers who could not file TRAN-02 earlier due to technical issues.
Important:
Filing TRAN-02 is crucial for taxpayers who were unable to provide invoices or documents for their pre-GST stock but still wish to claim the ITC for that stock under the GST system.
18. RFD-11 (LUT) – Letter of Undertaking (LUT) for Exporters
Purpose:
The RFD-11 form is used by GST-registered exporters to file a Letter of Undertaking (LUT), allowing them to export goods and services without paying IGST (Integrated Goods and Services Tax). This facilitates a smooth export process, enabling exporters to claim a refund of the input tax credit (ITC) without having to pay IGST upfront.
Key Points:
- Filing Requirement:
- The LUT must be filed at the beginning of each financial year.
- Due Date for Filing:
- For the financial year 2024-25, the due date to file RFD-11 (LUT) is 31st March 2025.
- Reference Number:
- Once the LUT is approved, the reference number obtained from the RFD-11 form must be quoted in every export document whenever a transaction is made.
Important:
Exporters must file this form annually to continue making exports without the need to pay IGST at the time of export. Failing to file the LUT will result in the exporter being required to pay IGST on exports, which can be claimed back as a refund later.