GST Compliance Calendar 2023

Don’t worry about missing any deadlines in 2023 – we have created a GST Compliance Calendar with all the due dates of the year! To get you off to a good start, here is the monthly GST calendar so that you can keep track of all your compliance obligations.

The GST compliance calendar keeps track of GST returns and GST-related due dates. In light of the increasing complexity and ever-growing areas becoming a regularized reality, it is always prudent to maintain a GST compliance calendar, online or offline. Furthermore, the risk of non-compliance is much greater than the cost of compliance. Here are some ways GST compliance calendar can assist you:

1. Planning and Organizing Data
2. Timely filing of GST Returns
3. Clear Compliance History 
4. Aids in Audits
5. Simple Reporting 
6. Satisfied Vendors, Clients, and Customers

Note: GSTR-3B due date varies as per the State and UT for quarterly GST filers. Please refer to the table at the end of this GST compliance calendar.

GST Compliance Calendar for December 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th Dec	GSTR-7	Nov 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th Dec	GSTR-8	Nov 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th Dec	GSTR-1	Nov 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th Dec	GSTR-5	Nov 2023	GST Return for Non-resident foreign taxpayers
13th Dec	GSTR-1 IFF	Nov 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th Dec	GSTR-6	Nov 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th Dec	GSTR-3B	Nov 2023	GST monthly return to pay tax for the preceding month.
20th Dec	GSTR-5A	Nov 2023	GST Return OIDAR service provider.
25th Dec	PMT-06	Nov 2023	GST Challan Payment if no sufficient ITC for March
31st Dec	GSTR-9 and GSTR-9C	2022-23	GSTR – 9: An annual return is to be filed by all regular taxpayers having turnover above 2 crores in a particular financial year (i.e. taxpayers who file regular returns in FORM GSTR-3B, GSTR-1, etc.). GSTR – 9C: A self-certified reconciliation statement form for all the taxpayers having turnover above 5 crores in a particular financial year.

GST Compliance Calendar for November 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th Nov	GSTR-7	Oct 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th Nov	GSTR-8	Oct 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th Nov	GSTR-1	Oct 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th Nov	GSTR-5	Oct 2023	GST Return for Non-resident foreign taxpayers
13th Nov	GSTR-1 IFF	Oct 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th Nov	GSTR-6	Oct 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th Nov	GSTR-3B	Oct 2023	GST monthly return to pay tax for the preceding month.
20th Nov	GSTR-5A	Oct 2023	GST Return OIDAR service provider.
25th Nov	PMT-06	Oct 2023	GST Challan Payment if no sufficient ITC for March

GST Compliance Calendar for October 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th Oct	GSTR-7	Sept. 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th Oct	GSTR-8	Sept. 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th Oct	GSTR-1	Sept. 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for the QRMP scheme.
13th Oct	GSTR-1 IFF	Sept. 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th Oct	GSTR-5	Sept. 2023	GST Return for Non-resident Foreign taxpayers.
13th Oct	GSTR-6	Sept. 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th Oct	CMP-08	July 23 – Sept. 23	Quarterly Statement for payment of self-assessed tax by composition taxpayers
20th Oct	GSTR-3B	Sept. 2023	GST monthly return to pay tax for the preceding month.
20th Oct	GSTR-5A	Sept. 2023	GST Return OIDAR service provider.
22nd Oct	GSTR-3B	July 23 – Sept. 23	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th Oct	GSTR-3B	July 23 – Sept. 23	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.

GST Compliance Calendar for September 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th Sept.	GSTR-7	August 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th Sept.	GSTR-8	August 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th Sept.	GSTR-1	August 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th Sept.	GSTR-1 IFF	August 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th Sept.	GSTR-5	August 2023	GST Return for Non-resident foreign taxpayers
13th Sept.	GSTR-6	August 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th Sept.	GSTR-3B	August 2023	GST monthly return to pay tax for the preceding month.
20th Sept.	GSTR-5A	August 2023	GST Return OIDAR service provider.
25th Sept.	PMT-06	August 2023	GST Challan Payment if no sufficient ITC for March

GST Compliance Calendar for August 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th Aug	GSTR-7	July 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th Aug	GSTR-8	July 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th Aug	GSTR-1	July 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for the QRMP scheme.
13th Aug	GSTR-1 IFF	July 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th Aug	GSTR-6	July 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
13th Aug	GSTR-5	July 2023	GST Return for Non-resident foreign taxpayers
20th Aug	GSTR-3B	July 2023	GST monthly return to pay tax for the preceding month.
20th Aug	GSTR-5A	July 2023	GST Return OIDAR service provider.
25th Aug	PMT-06	July 2023	GST Challan Payment if no sufficient ITC for March

GST Compliance Calendar for July 2023

DATE	RETURN	PERIOD	DESCRIPTION
10th July	GSTR-7	Jun 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th July	GSTR-8	Jun 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th July	GSTR-1	Jun 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for the QRMP scheme.
13th July	GSTR-1 IFF	July 2023 – Sept. 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th July	GSTR-6	Jun 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th July	CMP-08	July 2023 – Sept. 2023	Quarterly Statement for payment of self-assessed tax by composition taxpayers
20th July	GSTR-3B	Jun 2023	GST monthly return to pay tax for the preceding month.
20th July	GSTR-5	Jun 2023	GST Return for Non-resident foreign taxpayers
20th July	GSTR-5A	Jun 2023	GST Return OIDAR service provider.
22nd July	GSTR-3B	July 2023 – Sept. 2023	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th July	GSTR-3B	July 2023 – Sept. 2023	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.

GST Compliance Calendar for June 2023

Here is the comprehensive GST Compliance Calendar for June 2023. This guide contains all the GST due dates for June 2023 so you won’t miss a thing!

DATE	RETURN	PERIOD	DESCRIPTION
10th June	GSTR-7	May 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th June	GSTR-8	May 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th June	GSTR-1	May 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th June	GSTR-1 IFF	May 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th June	GSTR-6	May 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th June	GSTR-3B	May 2023	GST monthly return to pay tax for the preceding month.
20th June	GSTR-5	May 2023	GST Return for Non-resident foreign taxpayers.
20th June	GSTR-5A	May 2023	GST Return OIDAR service provider.
25th June	PMT-06	May 2023	GST Challan Payment if no sufficient ITC for March.

GST Compliance Calendar for May 2023

Here is the comprehensive GST Compliance Calendar for May 2023. This guide contains all the GST due dates for May 2023 so you won’t miss a thing!

DATE	RETURN	PERIOD	DESCRIPTION
10th May	GSTR-7	Apr 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th May	GSTR-8	Apr 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th May	GSTR-1	Apr 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th May	GSTR-1 IFF	Apr 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th May	GSTR-6	Apr 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th May	GSTR-3B	Apr 2023	GST monthly return to pay tax for the preceding month.
20th May	GSTR-5	Apr 2023	GST Return for Non-resident foreign taxpayers
20th May	GSTR-5A	Apr 2023	GST Return OIDAR service provider.
25th May	PMT-06	Apr 2023	GST Challan Payment if no sufficient ITC for March

GST Compliance Calendar for April 2023

Here is the comprehensive GST Compliance Calendar for April 2023. This guide contains all the GST due dates for April 2023 so you won’t miss a thing!

DATE	RETURN	PERIOD	DESCRIPTION
10th April	GSTR-7	Mar 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th April	GSTR-8	Mar 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th April	GSTR-1	Mar 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th April	GSTR-1 IFF	Mar 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th April	GSTR-6	Mar 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th April	CMP-08	Jan 2023 – Mar 2023	Quarterly Statement for payment of self-assessed tax by composition taxpayers
20th April	GSTR-3B	Mar 2023	GST monthly return to pay tax for the preceding month.
20th April	GSTR-5	Mar 2023	GST Return for Non-resident foreign taxpayers
20th April	GSTR-5A	Mar 2023	GST Return OIDAR service provider.
24th April	GSTR-3B	Jan 2023 – Mar 2023	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th April	GSTR-3B	Jan 2023 – Mar2023	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
25th April	ITC-04	Oct 2022 – Mar 2023	Details of Goods dispatched to a job worker or Received from a job worker or Sent from one job worker to another. Those with an annual aggregate turnover of more than Rs.5 crore
25th April	ITC-04	Apr 2022 – Mar 2023	Details of Goods dispatched to a job worker or Received from a job worker or Sent from one job worker to another. Those with an annual aggregate turnover of upto Rs.5 crore
30th April	GSTR-4	Apr 2022 – Mar 2023	Taxpayer opting for the Composition Scheme is required to file GSTR-4.

GST Compliance Calendar for March 2023

Here is the comprehensive GST Compliance Calendar for March 2023. This guide contains all the GST due dates for March 2023 so you won’t miss a thing!

DATE	RETURN	PERIOD	DESCRIPTION
10th March	GSTR-7	Feb 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th March	GSTR-8	Feb 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th March	GSTR-1	Feb 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th March	GSTR-1 IFF	Jan-Mar 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th March	GSTR-6	Feb 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th March	GSTR-3B	Feb 2023	GST monthly return to pay tax for the preceding month.
20th March	GSTR-5	Feb 2023	GST Return for Non-resident foreign taxpayers.
20th March	GSTR-5A	Feb 2023	GST Return OIDAR service provider.
25th March	PMT-06	Feb 2023	GST Challan Payment if no sufficient ITC for February

GST Compliance Calendar for February 2023

Here is the comprehensive GST Compliance Calendar for February 2023. This guide contains all the GST due dates for February 2023 so you won’t miss a thing!

DATE	RETURN	PERIOD	DESCRIPTION
10th February	GSTR-7	Jan 2023	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th February	GSTR-8	Jan 2023	Summary of Tax collected at source (TCS) by e-commerce operators.
11th February	GSTR-1	Jan 2023	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th February	GSTR-1 IFF	Jan-Mar 2023	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th February	GSTR-6	Jan 2023	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
20th February	GSTR-3B	Jan 2023	GST monthly return to pay tax for the preceding month.
20th February	GSTR-5	Jan 2023	GST Return for Non-resident foreign taxpayers
20th February	GSTR-5A	Jan 2023	GST Return OIDAR service provider.
25th February	PMT-06	Jan 2023	GST Challan Payment if no sufficient ITC for January

GST Compliance Calendar for January 2023

Now, let us look at the GST Compliance Calendar for January 2023; here is a comprehensive image of our GST Compliance Calendar. It has all the GST Due dates for January 2023 so that you never miss a due date!

DATE	RETURN	PERIOD	DESCRIPTION
10th January	GSTR-7	DEC 2022	Summary of Tax Deducted at source (TDS) and deposited under GST laws.
10th January	GSTR-8	DEC 2022	Summary of Tax collected at source (TCS) by e-commerce operators.
11th January	GSTR-1	DEC 202	GST Monthly return for registered persons having turnover of more than Rs.5 crores or who doesn’t opt for QRMP scheme.
13th January	GSTR-1 IFF	OCT-DEC 2022	GSTR-1 ‘Invoice Furnishing Facility’ under QRMP Scheme.
13th January	GSTR-6	DEC 2022	GST Return for ITC received and distributed by an Input Service Distributor (ISD).
18th January	CMP-08	OCT-DEC 2022	Quarterly Statement for payment of self-assessed tax by composition taxpayers.
20th January	GSTR-3B	DEC 2022	GST monthly return to pay tax for the preceding month.
20th January	GSTR-5	DEC 2022	GST Return for Non-resident foreign taxpayers.
20th January	GSTR-5A	DEC 2022	GST Return OIDAR service provider.
22nd January	GSTR-3B	OCT-DEC 2022	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.
24th January	GSTR-3B	OCT-DEC 2022	Summary of outward supplies, ITC claimed, and tax payable by taxpayers who have opted for the QRMP scheme and registered in specified states and UT.

*Specified State and UT List for GSTR-3B Quarterly Filers

Here is the list of States and UTs for quarterly GSTR-3B filers to determine the exact due date to file GSTR-3B.

State and UT Who Needs to File GSTR-3B on 22nd	State and UT Who Needs to File GSTR-3B on 24th
Chhattisgarh	Himachal Pradesh
Madhya Pradesh	Punjab
Gujarat	Uttarakhand
Maharashtra	Haryana
Karnataka	Rajasthan
Goa	Uttar Pradesh
Kerala	Bihar
Tamil Nadu	Sikkim
Telangana	Arunachal Pradesh
Andhra Pradesh	Nagaland
Dadra and Nagar Haveli	Manipur
Puducherry	Mizoram
Andaman and Nicobar Islands	Tripura
Lakshadweep	Meghalaya
Daman and Diu	Assam
	West Bengal
	Jharkhand
	Odisha
	Jammu and Kashmir
	Ladakh
	Chandigarh
	New Delhi