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Due Dates for GST Compliances for the month of January 2023

Important Due Date for GST for the month of January 2023

 

S. No. Purpose Compliance Period Due Date Compliance Details
1 GSTR-7- TDS return under GST Dec-22 10-Jan-23 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
2 GSTR-8- TCS return under GST Dec-22 10-Jan-23 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
3 GSTR-1 Dec-22 11-Jan-23 “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP”
4 GSTR-1-QRMP Oct-Dec, 2022 13-Jan-23 GSTR-1 of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
5 GSTR -6 Dec-22 13-Jan-23 Due Date for filing return by Input Service Distributors.
6 GST CMP-08 Oct-Dec, 2022 18-Jan-23 Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy.
7 GSTR – 3B Dec-22 20-Jan-23 “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP.”
8 GSTR -5 Dec-22 20-Jan-23 GSTR-5 is to be filed by a Non-Resident Taxable Person for the previous month.
9 GSTR -5A Dec-22 20-Jan-23 GSTR-5A is to be filed by OIDAR Service Providers for the previous month.
10 GSTR-3B Oct-Dec, 2022 22-Jan-23 “GSTR-3B of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.
11 GSTR-3B Oct-Dec, 2022 24-Jan-23 “GSTR-3B of registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly filing of return under QRMP.

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