| 1. Turnover less the 5 Crores and opted for quarterly filing as per QRMP SCHEME IFF -Invoice Furnishing Facility – Outward Registered Supplies ( Optional – Monthly ) – 11th of every month GSTR 1 – Statement of Outward supplies (Quarterly)- 13th April, 13th July, 13th Oct , 13th Jan GSTR3B– Summary Return- Quarterly – 22nd / 24th April, 22nd/24th July, 22nd/24th Oct., 22nd/24th Jan (Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh -22nd) (Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha -24th) PMT-06 – The taxpayer has to deposit tax using form PMT-06 by the 25th of the following month, for the first and second months of the quarter. The taxpayers can pay their monthly tax liability either in the Fixed Sum Method (FSM), also popular as 35% challan method, or use the Assessment Method (SAM) GSTR-9 shall be optional for taxpayers with turnover up to Rs. 2 crore, whereas GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs. 5 crore -31st December |
| 2. Turnover Exceeding 5 Crores or opted to File Monthly Returns GSTR1-Statement of Outward supplies (Monthly) 11th of every month GSTR3B-Summary Return- Monthly 20th of every month Taxpayers with a turnover exceeding Rs. 5 crore in the previous financial year are required to file GSTR9 & Form GSTR-9C on a self-certification basis-31st December |
| 3. If Taxpayer is registered as composition Taxpayer CMP8– 18th April, 18th July, 18th Oct. & 18th Jan (Every Quarter) GSTR4– 30th April (Annual) |
| 4. Other GST Returns GSTR 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date – 20th of Every Month GSTR 5A (Non-Resident OIDAR Service Provider) Filing Due Date -20th of Every Month GSTR 6 – Return for Input Service Distributors – 13th of Every Month GSTR 7 Due Date for TDS Deductor – 10th of Every Month GSTR 8 Due Date for TCS Collector – 10th of Every Month GSTR 9 & 9C Annual Form / Reconciliation Statement – 31st December |
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