Important Due Dates under GST
| Purpose | Compliance Period | Due Date | Compliance Details |
| GSTR-7- TDS return under GST | Mar-23 | 10-Apr-23 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| GSTR-8- TCS return under GST | Mar-23 | 10-Apr-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. |
| GSTR-1 | Mar-23 | 11-Apr-23 | 1. GSTR-1 by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. |
| 2. GSTR-1 by Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP | |||
| GSTR-1-QRMP | Jan-Mar, 2023 | 13-Apr-23 | GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| GSTR -6 | Mar-23 | 13-Apr-23 | Due Date for filing return by Input Service Distributors. |
| GST CMP-08 | Jan-Mar, 2023 | 18-Apr-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. |
| GSTR – 3B | Mar-23 | 20-Apr-23 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. |
| 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. | |||
| GSTR -5 | Mar-23 | 20-Apr-23 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| GSTR -5A | Mar-23 | 20-Apr-23 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| GSTR-3B | Jan-Mar, 2023 | 22-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| GSTR-3B | Jan-Mar, 2023 | 24-Apr-23 | GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| GST ITC-04 | Oct-Mar, 2023 | 25-Apr-23 | GST ITC-04 is filed to report goods sent to job worker and goods received back from Job worker. Registered person having aggregate turnover of more than 5 crores during preceeding year is required to file the same on half yearly basis. |
| GST ITC-04 | 2022-23 | 25-Apr-23 | Registered person having aggregate turnover of upto INR 5 crores during preceeding year is required to file GST ITC-04 on yearly basis. |
| GSTR-4 | 2022-23 | 30-Apr-23 | GSTR 4 is an annual return form containing the details of inward and outward supplies of a composition dealer. |