Taxpayer Due Dates Under GST
The due dates for GST returns depends on the type of taxpayer
and return forms.
|
Return Form
under GST |
Due Date |
|
GSTR-1
(Monthly) |
11th of the
next month |
|
GSTR-1
(Quarterly) |
13th of the
month succeeding the quarter |
|
GSTR-3B
(Monthly) |
20th of the
next month |
|
GSTR-3B
(Quarterly) |
22nd or 24th
of the month succeeding the quarter** |
|
CMP-08
(Quarterly) |
18th of the
month succeeding the quarter |
|
GSTR-4
(Annual) |
30th of June
succeeding the financial year for FY 2024-25(Previously 30th of April
succeeding the financial year)
|
|
GSTR-5
(Monthly) |
13th of the
next month |
|
GSTR-5A
(Monthly) |
20th of the
next month |
|
GSTR-6
(Monthly) |
13th of the
next month |
|
GSTR-7
(Monthly) |
10th of the
next month |
|
GSTR-8
(Monthly) |
10th of the next
month |
|
GSTR-9
(Annual) |
31st
December of the next financial year |
|
GSTR-9B
(Annual) |
31st
December of the next financial year |
|
GSTR-9C
(Annual) |
31st
December of the next financial year |
|
GSTR-10 (One
time) |
Within three
months of the date of cancellation of the GST registration / date of cancellation
order, whichever is later.
|
|
ITC-04
(Annual/Half-yearly) |
25th April
of the next FY, where AATO is up to Rs.5 crore, and
25th October
of the same FY for Apr-Sep and 25th April of the next FY for Oct-Mar, where
AATO exceeds Rs.5 crore
|
**For the taxpayers with aggregate turnover equal to or below
Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of month next
to the quarter for taxpayers in category X states/UTs and 24th of month next to
the quarter for taxpayers in category Y states/UTs
Category X: Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or
the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
Andaman and Nicobar Islands and Lakshadweep.
Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the
Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
Please note: GST filings as per the CGST Act are subject to
changes by CBIC notifications/orders.
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