INDEX
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Composition Taxpayer
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Registered Person (Not opted for QRMP Scheme)
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Registered Person (Opted for QRMP Scheme)
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Non Resident Tax Payer
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E-commerce Operators
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Input Service Distributor
GST Applicability for Different Types of Assessees
Composition Taxpayer
| Form/Function | Due date* | Period | Who Files | Description |
| CMP-08 (Quarterly) | 18th April (18th of next month/Quarter) | Jan-Mar’24 | Composition Taxpayer (Quarterly) | CMP-08 is filed quarterly by composition taxpayers to pay tax and furnish a quarterly challan-cum-statement. |
| GSTR-4 (Annually) | 30th April | FY 2023-24 | Composition Dealers | Annual return for taxpayers who opted into the composition scheme |
GST Portal (for detailed information on GST registration, GST applicability, and forms).
Link: https://www.gst.gov.in/
Registered Person (Not opted for QRMP Scheme)
|
Form/Function |
Due date* |
Period |
Who Files |
Description |
|
GSTR-1 (Monthly) |
11th April |
March’24 |
Registered Person |
Summary of outward supplies where turnover exceeds Rs.5 crore (in the current FY and the previous FY) or have not chosen the QRMP scheme for Jan-Mar 2024 |
|
GSTR-3B (Monthly) |
20th April |
March’24 |
Registered Person |
Summary return for taxpayers with a turnover of more than Rs.5 crore (in the current FY and the previous FY) or who have not chosen the QRMP scheme for Jan-Mar 2024 |
|
GSTR 9 (Annual Return) |
31ST Dec Next F.Y. |
FY 2023-24 |
GST-registered taxpayers with a total turnover exceeding ₹2 Cr. |
Annual return, consolidation of monthly/quarterly GST returns |
|
GSTR 9C (GSTR Reconciliation Statement) |
31ST Dec Next F.Y. |
FY 2023-24 |
GST-registered taxpayers with a total turnover exceeding ₹5 Cr. |
The audit report, reconciliation statement of annual return GSTR 9. |
Government of India GST Law (for in-depth legal provisions regarding GST).
Link: https://www.cbic.gov.in/
Registered Person (Opted for QRMP Scheme)
|
Form/Function |
Due date* |
Period |
Who Files |
Description |
|
GSTR-1 (Quarterly) |
13Th April |
Jan-Mar’24 |
Registered Person |
Summary of outward supplies by taxpayers who have opted for the QRMP scheme** |
|
GSTR-3B (Quarterly) |
22nd April |
Jan-Mar’24 |
Registered Person |
Summary return for taxpayers who have opted for the QRMP scheme and registered in category X states or UTs# |
|
GSTR-3B (Quarterly) |
24th April |
Jan-Mar’24 |
Registered Person |
Summary return for taxpayers who have opted for the QRMP scheme and registered in category Y states or UTs## |
|
GSTR 9 (Annual Return) |
31ST Dec Next F.Y. |
FY 2023-24 |
GST-registered taxpayers with a total turnover exceeding ₹2 Cr. |
Annual return, consolidation of monthly/quarterly GST returns |
|
GSTR 9C (GSTR Reconciliation Statement) |
31ST Dec Next F.Y. |
FY 2023-24 |
GST-registered taxpayers with a total turnover exceeding ₹5 Cr. |
The audit report, reconciliation statement of annual return GSTR 9. |
For Detailed info on Return Wise GST Calendar
Non Resident Tax Payer
|
Form/Function |
Due date* |
Period |
Who Files |
Description |
|
GSTR-5 (Monthly) |
13th April |
March’24 |
Non-resident Taxpayer |
Summary of outward taxable supplies and tax payable by a non-resident taxable person |
The Central Goods and Services Tax (CGST) Act or GST Act 2017
Link: https://www.cbic.gov.in
|
Form/Function |
Due date* |
Period |
Who Files |
Description |
|
GSTR-7 (Monthly) |
10th April |
March’24 |
Tax Deductor |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws |
|
GSTR-8 (Monthly) |
10th April |
March’24 |
E-Commerce Operator |
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws |
|
FORM GSTR-9B |
31ST Dec Next F.Y. |
F.Y 2023-24 |
taxpayers who file regular returns in FORM GSTR-8 |
This annual return is to be filed by all E-commerce operators required to collect tax at source under Section 52 |
|
GSTR 9C (GSTR Reconciliation Statement) |
31ST Dec Next F.Y. |
FY 2023-24 |
GST-registered taxpayers with a total turnover exceeding ₹5 Cr. |
The audit report, reconciliation statement of annual return GSTR 9. |
Input Service Distributor
|
Form/Function |
Due date* |
Period |
Who Files |
Description |
|
13th April |
GSTR-6 (Monthly) |
March’24 |
Input Service Distributor
|
Details of ITC received and distributed by an ISD |
Note: Small taxpayers, i.e. taxpayers with turnover up to Rs.5 crore in the given financial year and the earlier year, can opt in or out of the Quarterly Return filing and Monthly Payment of taxes (QRMP) scheme for the April-June 2024 quarter on or before 30th April 2024.
*The due dates mentioned are subject to changes notified by the concerned department.
**If the taxpayer opted for the Invoice Furnishing Facility (IFF) and uploaded B2B invoices for January 2024 and February 2024, it is sufficient to upload B2B invoices for March 2024 and B2C invoices for the entire quarter in the GSTR-1. Otherwise, the taxpayer has to upload all the B2B and B2C invoices for the Jan-Mar’24 quarter in the quarterly GSTR-1.
#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.