GST Compliance Calendar 2023

No need to be concerned about overlooking any 2023 deadlines as we have devised a GST Compliance Calendar containing all the necessary due dates. As a helpful beginning, we present the monthly GST calendar to aid you in keeping track of your compliance responsibilities.

GST Compliance Calendar for November 2023

GST Compliance Calendar November

Compliance Calendar 
Date  Description 
11/7/2023 Due date for deposit of Tax deducted/collected for the month of October, 2023
11/10/2023 GSTR-7, GSTR-8 (Oct-2023)
11/11/2023 GSTR 1 (Monthly) for Oct 2023
11/13/2023 GSTR 1 IFF (Optional) (Oct 2023) for QRMP, GSTR-5, GSTR-6 for Oct-2023.
11/15/2023 Provident Fund (PF) & ESI Returns and Payment for Oct 2023
11/15/2023 Issue of TDS Certificates in Form 16A for July to Sep 2023
11/20/2023 GSTR 3B for Oct 2023 (Monthly),  GSTR-5A (Oct-2023)
11/30/2023 TDS Payment in Form 26QB (Property), 26QC (Rent), 26QD (Contractor Payments) for Oct 2023

GST Compliance Calendar for October 2023

Compliance Calender - October 2023
Due Date  Due date Description
10/7/2023 TDS/TCS Deposit Due Date for the month September, 2023
10/10/2023 GSTR-7 (Sep, 2023) (To declare TDS Liability)
10/10/2023 GSTR-8 (Sep, 2023) (Statement of TCS to be filed by E Commerce Operators)
10/11/2023 GSTR 1 (Sep 2023) (Turnover Exceeding 5cr or Opted to file Montly Return)
10/13/2023 GSTR-1 (Jul-Sep, 2023) (Opted for Quarterly filing as per QRMP Scheme)
10/13/2023 GSTR-5 (Sep, 2023) (All the Non- Resident Taxpayer (NRTP))
10/13/2023 GSTR-6 (Sep, 2023) (All the Input Service Distributors (ISD))
10/18/2023 CMP-08 (Jul-Sep, 2023) (Composition Taxable Person or Opted for Quarterly filing as per QRMP Scheme)
10/20/2023 GSTR 3B for Sep 2023 (Turnover Exceeding 5cr or Opted to file Montly Return)
10/20/2023 GSTR-5A (Sep, 2023) (Online Information and Database Access or Retrieval (OIDAR) services provider)
10/22/2023 GSTR-3B (Jul-Sep, 2023) (Opted for Quarterly filing as per QRMP Scheme) (Depends upon State or Principal Place of business of assessee
10/24/2023 GSTR-3B (Jul-Sep, 2023) (Opted for Quarterly filing as per QRMP Scheme) (Depends upon State or Principal Place of business of assessee
10/30/2023 TDS Payment in Form 26QB (Property), 26QC (Rent), 26QD (Contractor Payments) for September, 2023
10/31/2023 Form 24Q/26Q/27Q (Quarterly statement of TDS deposited for the quarter ending September 30, 2023)

GST Compliance Calendar for September 2023

Compliance Calender - September 2023
Due Date  Due date Discription 
9/7/2023 TDS Payment for Aug 2023
9/11/2023 GSTR 1 (Monthly) for Aug 2023
9/13/2023 GSTR 1 IFF (Optional) (Aug 2023) for QRMP
9/13/2023 GSTR-6 for month of Aug
9/15/2023 Advance tax Payment for July to Sep 2023
9/15/2023 Provident Fund (PF) & ESI Returns and Payment for Aug 2023
9/20/2023 GSTR 3B for Aug 2023 (Monthly)
9/22/2023 GSTR 3B QRMP (period as per user filing) for A Group States
9/24/2023 GSTR 3B QRMP (period as per user filing) for B Group states
9/25/2023 GST Challan Payment if no sufficient ITC for Aug 2023 (for all Quarterly Filers)
9/30/2023 TDS Payment in Form 26QB (Property), 26QC (Rent), 26QD (Contractor Payments) for Aug 2023
9/30/2023 TCS Return in Form 27EQ for Apr-Jun 2023
9/30/2023 TDS Return in Form 26Q,27Q for April to June 2023

GST Compliance Calendar for August 2023

Compliance Calendar - August

Date

GST Return & Payments

07.08.2023

Due date for deposit of Tax deducted/collected for the month of July 2023.

10.08.2023

Monthly GSTR 7 for July 2023 (TDS deductor)

10.08.2023

Monthly GSTR 8 for July 2023 (TCS collector)

11.08.2023

Monthly GSTR 1 for July 2023 (Regular Monthly Taxpayer)

13.08.2023

Quarterly GSTR 1 IFF for July 2023 (QRMP Scheme) (Optional)

13.08.2023

Monthly GSTR 6 for July 2023 (Input service distributor)

15.08.2023

Issue of TDS Certificates in Form 16A for April to June 2023

20.08.2023

Monthly GSTR 5A for July 2023 (OIDAR service provider)

20.08.2023

Monthly GSTR 3B for July 2023 (Regular Monthly Taxpayer)

25.08.2023

GST Challan Payment if no sufficient ITC for Jul 2023 (for all Quarterly Filers)

30.08.2023

TDS Payment in Form 26QB (Property), 26QC (Rent), 26QD (Contractor Payments) for July 2023

GST Compliance Calendar for July 2023

Compliance Calendar - July month
Date  Compliance Name
7/7/2023 TDS Payment for june month
7/10/2023 Professional Tax (PT) on Salaries for June 2023
7/11/2023 GSTR 1 (Monthly) for June 2023
7/13/2023 GSTR-1 (Apr-Jun 2023) for QRMP
7/15/2023 TCS Return in Form 27EQ for Apr-Jun 2023
7/15/2023 TCS Quarterly Return for the period April 22 to June 22
7/20/2023 GSTR 3B for June 23
7/22/2023 GSTR 3B (Apr-Jun 2023) for Group A states
7/24/2023 GSTR 3B (Apr-Jun 2023) for Group B states
7/30/2023 Issue of TCS certificates in form 27D
7/31/2023 ?Quarterly statement of TDS deposited for the quarter ending June 30 2023
7/31/2023 TDS Return in Form 24Q,26Q,27Q for April to June 2023

GST Compliance Calendar for June 2023

COMPLIANCE PARTICULARS Due Dates
??Due date for deposit of Tax deducted/collected for the month of May, 2023 6/7/2023
Return for Tax Deducted at source to be filed by Tax Deductor 6/10/2023
E-Commerce operator registered under GST liable to TCS 6/10/2023
Filling of GSTR-1 due date  6/11/2023
Every Input Service Distributor (ISD) 6/13/2023
GSTR -1 QRMP Scheme  6/13/2023
Issue of TDS Certificate for tax deducted under section ( 194-IA, 194-IB, 194M, 194S in the month of April, 2023 6/14/2023
Certificate of tax deducted at source to employees 6/15/2023
First instalment of advance tax for the assessment year 2024-25 6/15/2023
Non-resident ODIAR services provider file Monthly GST Return 6/20/2023
Due Date for filling GSTR ? 3B return for the month of May, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. 6/20/2023
Due Date for filling GSTR ? 3B return for the month of May, 2023. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A) and who has opted for Quarterly filing of GSTR-3B 6/22/2023
Due Date for filling GSTR ? 3B return for the month of May, 2023. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B) and who has opted for Quarterly filing of GSTR-3B 6/24/2023
Due date for furnishing of challan-cum-statement in respect of tax deducted under sections (194-IA, 194-IB, 194M, 194S)in the month of May, 2023 6/30/2023
Deadline for linking PAN with Aadhaar to avoid PAN becoming inoperative 6/30/2023

GST Compliance Calendar for May 2023

Compliance Calendar May 2023

Date

Compliance Description

07/05/2023

TDS Payment for April 2023

10/05/2023

Professional Tax (PT) on Salaries for April 2023

10/05/2023

Due date of GSTR-7 filing

10/05/2023

Due date of GSTR-8 filing

11/05/2023

GSTR 1 (Monthly) for April 2023

13/05/2023

Due date for GSTR -5 Filing

13/05/2023

GSTR 1 IFF (Optional) (Apr 2023) for QRMP

13/05/2023

Due date of GSTR- 6 filing

15/05/2023

 

TCS Return in Form 27EQ for Jan-Mar 2023 Quarter

15/05/2023

Provident Fund (PF) & ESI Returns Payment for April 2023

20/05/2023

GSTR 3B for April 2023 (Monthly) (refer GST Update)

22/05/2023

Due date of GSTR 3B filing for A category states

24/05/2023

Due date of GSTR 3B filing for B category states

20/05/2023

Due date of GSTR-5A filing

25/05/2023

GST Challan Payment if no sufficient ITC for Apr 2023 (for all Quarterly Filers) (refer GST Update)

30/05/2023

Form 11 for FY 2022-23 for LLP's

30/05/2023

TDS Payment in Form 26QB (Property), 26QC (Rent), 26QD (Contractor Payments) for Apr 2023

30/05/2023

Issue of TCS Certificates in Form 27D for Jan to March 2023

31/05/2023

TDS Return in Form 24Q, 26Q, and 27Q for Jan-Mar 2023

31/05/2023

Due date for furnishing of statement u/s 285BA For FY 2022-23 (For Banks etc.)

GST Compliance Calendar for April 2023

GST Compliance calendar Apr 2023

Date

Compliance Description

07/04/2023

·        Due Date for Deposit of TDS by an office of Govt. (With Challan)

10/04/2023

·        Monthly filing of GSTR-7 - By Tax Deductor.

·        Monthly filing of GSTR-8 - By E-Commerce Operator.

 

11/04/2023

·        Monthly filing of GSTR-1 - (Turnover > Rs. 5Cr or opted to file monthly Return)

13/04/2023

·        GSTR 1 ? Filing (Jan ? March 23 QRMP Sch) ? Quarterly

·        Monthly filing of GSTR-5 - By Non-Resident Taxable Persons.

·        Monthly filing of GSTR-6 - By Input Service Distributor

14/04/2023

·        Issue of TDS Certificate U/s 194-IA, 194-IB, 194M and 194S. (Form 16B, 16C, 16D and 16A respectively).

 

15/04/2023

·        Monthly payment of ESIC Contribution to Govt.

·        Monthly payment PF Contribution to Govt with ECR.

18/04/2023

·        CMP-08 is for payment of self-assessed tax liability to be filed quarterly by composition taxable person.

20/04/2023

·        Monthly Filing of GSTR-3B (Turnover > Rs. 5Cr or opted to file monthly Return).

·        Monthly filing of GSTR-5A - By OIDAR Service Providers.

22/03/2023

·        Quarterly Filing of GSTR-3B (Taxpayer Opted QRMP Scheme) ? A Category State.

24/03/2023

·        Quarterly Filing of GSTR-3B (Taxpayer opt QRMP Scheme) ? B category State.

25/03/2023

·        GST Payment (GST PMT-06) (Taxpayer with T.O up to Rs. 5Cr & Opted QRMP).

30/04/2023

·        E-Filing of a declaration in Form no. 61 containing particulars of Form no. 60 received during the period Oct 1, 2022, to Mar 31, 2023.

·        Uploading of Form 15G/15H received during the quarter ending March 2023.

·        Quarterly deposit of TDS for Q4 when AO has permitted quarterly deposit of TDS U/s 192, 194A, 194D or 194H.

·        Monthly Deposit of TDS (Challan No. ITNS-281) Other than Govt office.

·        Furnishing Form 24G by Government Office where TDS/TCS for the month of March 2023 has been paid without the production of a challan.

·        Furnishing of challan cum statement in respect of tax deducted U/s 194-IA, 194-IB, 194M and 194S.

·        A half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises

 

 

GST Compliance Calendar for March 2023

GST Compliance Calendar March 2023

Deadline

Due Dates Details

7-Mar-23

Due Date for the Payment of  TCS/TDS for the Feb month

10-Mar-23

Due date of GSTR -8 filing for the Feb month  (E-Commerce operator registered under GST liable to TCS)

10-Mar-23

Due date of GSTR -7 filing for the Feb month ( Return for Tax Deducted at source to be filed by Tax Deductor )

11-Mar-23

Due date of GSTR-1 filing for the Feb month.

13-Mar-23

Due date of GSTR 1 (QRMP)   IFF (Feb 2023) Optional for taxpayers opted for quarterly filing under QRMP Scheme

13-Mar-23

Due date of GSTR -6 filing for the Feb month

15-Mar-23

Due date of Payment of advance taxes up to estimated tax liability for FY 2023

20-Mar-23

Due date of GSTR -3B for the Feb month (Normal Taxpayers having agreegate turnover more than 5 crores during previous year)

20-Mar-23

Due date of GSTR -5 and 5A filing (Non-resident ODIAR services provider file Monthly GST Return)

22-Mar-23

Due date for GSTR - 3B filing return for the month of February (GROUP A) (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep) ( Taxpayer having aggregate turnover 5 crores and opted for QRMP scheme)

24-Mar-23

Due date for GSTR - 3B filing return for the month of February (GROUP B) ( Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi) ( Taxpayer having aggregate turnover 5 crores and opted for QRMP scheme)

25-Mar-23

Due date of PMT -06  form filing

 

 

GST Compliance Calendar for February 2023

GSTR Compliances Due Date for Feb 2023

Date

Description

07 Feb 2023

·        Payment of TDS/TCS for January month

10 Feb 2023

·        GSTR 8 - GST January month return for TCS Collector.

·        GSTR 7 ? GST January month Return for TDS deductors.

11 Feb 2023

·        GSTR 1 for January month (without QRMP)

13 Feb 2023

·        GSTR 1 - IFF (Optional) (Jan 2023) For QRMP scheme.

·        GSTR 5 - GST monthly return for non-resident taxable person

·        GSTR 6 - GST January month return for input service distributors registered under GST

20 Feb 2023

·        GSTR 3B - GST return January month for normal taxpayer (Annual aggregate above/ Below 5 Crore)

·        GSTR 5A - GST return for the person supplying OIDAR services.

25 Feb 2023

·        GST Challan Payment in PMT 06 form for Jan (for all Quarterly Filers)

 

GST Compliance Calendar for January 2023

GSTR Compliances Due Date for Jan 2023

GSTR Compliances Due Date for January 2023

07 Jan 2023 -

§ Due date for deposit of Tax deducted/collected for the month of December 2022. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

11 Jan 2023 ?

Due date for filing GSTR 1 (Monthly) for Dec.

13 Jan 2023 ?

Due date for filing GSTR -1 (Oct-Dec, 2022) for QRMP Scheme.

15 Jan 2023 ?

Due date for filing TCS Return in Form 27EQ for Oct-Dec Quarter.

Due date for filing Provident Fund (PF), ESI Payment for December.

18 Jan 2023 ?

CMP 08 form need to file composite taxpayer for Oct to Dec (Composition)

20 Jan 2023 ?

Due date for filing GSTR 3B for Dec for Monthly.

22 Jan 2023 -

Due date for filing GSTR 3B (Oct-Dec 2022) for South India.

24 Jan 2023 ?

Due date for filing GSTR 3B (Oct-Dec 2022) for North India.

31 Jan 2023 ?

Due date for TDS Filing (Form 24Q, 26Q, and 27Q)) for Oct to Dec Quarter