GST Compliance Calendar for the month of October 2023
Important filing dates on GST portal
|
Date |
Return Form |
Return Month |
Description |
|
10th Oct 23 |
GSTR-7 |
September 2023 |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws
|
|
10th Oct 23 |
GSTR-8 |
September 2023 |
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws |
|
11th Oct 23 |
GSTR - 1 |
September 2023 |
GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year or any registered person have opted to file monthly return. |
|
13th Oct 23 |
GSTR - 1 IFF |
September 2023 |
Details of B2B Supply of a registered person with turnover upto INR 5 Crores during the preceding financial year and who has opted for quarterly filing of return under QRMP. |
|
13th Oct 23 |
GSTR - 6 |
September 2023 |
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributors (ISD). |
|
13th Oct 23 |
GSTR - 5 |
September 2023 |
Summary of outward taxable supplies and tax payable by a non-resident taxable person. |
|
18th Oct 23 |
CMP - 8 |
September 2023 |
Quarterly challan-cum-statement to be furnished by composition taxpayers. |
|
20th Oct 23 |
GSTR - 5A |
September 2023 |
Summary of outward taxable supplies and tax payable by a person supplying OIDAR services |
|
20th Oct 23 |
GSTR - 3B |
September 2023 |
GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year. |
|
22nd Oct 23 |
GSTR – 3B |
September 2023 |
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category X states or UTs # |
|
24th Oct 23 |
GSTR – 3B |
September 2023 |
Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the ORMP scheme and registered in category Y states or UTs## |
|
28th Oct 23 |
GSTR – 11 |
September 2023 |
Statement of inward supplies received by persons having Unique Identification Number (UIN) |
# Category X States – Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Daman and Diu and Dadra and Nagar haveli, Andaman and Nicobar islands, Lakshadweep.
## Category Y States – HP, Punjab, Uttarakhand, Haryana, Uttar Pradesh, Rajasthan, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.