| GSTR 9 – All tax payers except for Composition Dealer and CTP/ISD/TDS/NRTP
GSTR 9C – All tax payers with annual aggregate turnover above Rupees 2 Crore |
||
| Year | Annual Return Type | GST Annual Due Date |
|---|---|---|
| 2023-24 | GSTR 9 due date | |
| GSTR 9C due date | ||
| 2022-23 | GSTR 9 due date | 31-Dec-2023 |
| GSTR 9C due date | 31-Dec-2023 | |
| 2021-22 | GSTR 9 due date | 31-Dec-2022 |
| GSTR 9C due date | 31-Dec-2022 | |
| 2020-21 | GSTR 9 due date | 28-Feb-2022 |
| GSTR 9C due date | 28-Feb-2022 | |
| 2019-20 | GSTR 9 due date | 31-March-2021 |
| GSTR 9C due date | 31-March-2021 | |
| 2018-19 | GSTR 9 due date | 31-March-2020 |
| GSTR 9C due date | 31-March-2020 | |
| 2017-18 | GSTR 9 due date | 05-Feb-2020, 07-Feb-2020 |
| GSTR 9C due date | 05-Feb-2020, 07-Feb-2020 | |
| Extend the last date for furnishing of Annual Return and Reconciliation in FORM GSTR-9 and GSTR-9C based on place of business | ||
| GSTR 1 : Taxpayers with annual aggregate turnover upto Rs. 1.5 crore to file on quarterly basis
CMP 08/GSTR 4: Composition Dealers ITC 04 : Goods sent to Job Work and Received Back |
|||||
| Year | Quarterly Return Type | Quarterly Basis | |||
|---|---|---|---|---|---|
| Apr-June | July-Sep | Oct-Dec | Jan-Mar | ||
| 2023-24 | GSTR 1 due date | 13 -Jul-2023 | 13-Oct 2023 | — | – |
| CMP 08 due date | 30-04- 2024 | 18-Oct-2023 | – | – | |
| ITC 04 due date | – | – | – | – | |
| 2022-23 | GSTR 1 due date | 13 -Jul-2022 | 13-Oct 2022 | 13-Jan-2023 | 13-Apr-2023 |
| CMP 08 due date | 30-04-2023 | – | – | – | |
| ITC 04 due date | – | – | – | – | |
| 2021-22 | GSTR 1 due date | 13-07-2021 | 13-Oct-2021 | 13-Jan-2022 | 13-Apr-2022 |
| GSTR 4 due date | 30-04-2022 | ||||
| ITC 04 due date | |||||
| 2020-21 | GSTR 1 due date | 3-08-2020 | 31-10-2020 | 13-01-2021 | 13-04-2021 |
| GSTR 4 due date | 31-06-2021 | – | – | – | |
| ITC 04 due date | – | – | – | – | |
| 2019-20 | GSTR 1 due date | 31-July-2019 | 31-Oct-2019 | 31-Jan-2020 | 30-Apr-2020 |
| GSTR 4 due date | – | – | – | – | |
| ITC 04 due date | – | – | – | – | |
| 2018-19 | GSTR 1 due date | 31-Oct-2018 | 31-Oct-2018 | 31-Jan-2019 | 30-Apr-2019 |
| GSTR 4 due date | 18-July-2018 | 18-Oct-2018 | 18-Jan-2019 | 18-Apr-2019 | |
| ITC 04 due date | 30-July-2019 | 30-July-2019 | 30-July-2019 | 30-July-2019 | |
| 2017-18 | GSTR 1 due date | – | 31-Oct-2018 | 31-Jan-2019 | 30-Apr-2019 |
| GSTR 4 due date | – | – | – | – | |
| ITC 04 due date | – | 30-July-2019 | 30-July-2019 | 30-July-2019 | |
| GSTR-3B – All Taxpayers to file GSTR-3B every month
GSTR-1 – Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file on monthly basis |
|||||||||||||
| Year | Monthly Return Type | Monthly Basis | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Apr | May | June | July | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | ||
| 2023-24 | GSTR 1 due date | 11-May-2023 | 11-Jun-2023 | 11-Jul-2023 | 11-Aug-2023 | 11-Sep-2023 | 11-Oct-2023 | 11-Nov-2023 | 11-Dec-2023 | 11-Jan-2024 | 11-Feb-2024 | 11-Mar-2024 | 11-Apr-2024 |
| GSTR 3B due date | 20-May-2023 | 30-06- 2023 | 20-Jul-2023 | 20-Aug-2023 | 20-Sep-2023 | ||||||||
| 2022-23 | GSTR 1 due date | 11-May-2022 | 11-Jun-2022 | 11-Jul-2022 | 11-Aug-2022 | 11-Sep-2022 | 11-Oct-2022 | 11-Nov-2022 | 11-Dec-2022 | 11-Jan-2023 | 11-Feb-2023 | 11-Mar-2023 | 11-Apr-2023 |
| GSTR 3B due date | 24-May-2022 | 20-Jun-2022 | 20-Jul-2022 | 20-Aug-2022 | 20-Sep-2022 | 20-Oct-2022 | 20-Nov-2022 | 20-Dec-2022 | 20-Jan-2023 | 20-Feb-2023 | 20-Mar-2023 | 20-Apr-2023 | |
| 2021-22 | GSTR 1 due date | 11-May-2021 | 11-June-2021 | 11-July-2021 | 11-Aug-2021 | 11-Sep-2021 | 11-Oct-2021 | 11-Nov-2021 | 13-Dec-2021 | 13-Jan-2022 | 13-Feb-2022 | 13-Mar-2022 | 13-Apr-2022 |
| GSTR 3B due date | 20-May-2021 | 27-June-2021 | 20-July-2021 | 20-Aug-2021 | 20-Sep-2021 | 20-Oct-2021 | 20-Nov-2021 | 20-Dec-2021 | 20-Jan-2022 | 20-Feb-2022 | 20-Mar-2022 | 20-Apr-2022 | |
| 2020-21 | GSTR 1 due date | 11-May-2020 | 11-June-2020 | 11-July-2020 | 11-Aug-2020 | 11-Sep-2020 | 11-Oct-2020 | 11-Nov-2020 | 11-Dec-2020 | 11-Jan-2021 | 11-Feb-2021 | 11-Mar-2021 | 11-Apr-2021 |
| GSTR 3B due date | 20-May-2020 | 27-June-2020 | 20-July-2020 | 20-Aug-2020 | 20-Sep-2020 | 20-Oct-2020 | 20-Nov-2020 | 23-Dec-2020 | 20-Jan-2021 | 20-Feb-2021 | 20-Mar-2021 | 20-Apr-2021 | |
| 2019-20 | GSTR 1 due date | 10-Jun-2019 | 11-June-2019 | 11-July-2019 | 11-Aug-2019 | 11-Sep-2019 | 11-Oct-2019 | 11-Nov-2019 | 11-Dec-2019 | 11-Jan-2020 | 11-Feb-2020 | 11-Mar-2020 | – |
| GSTR 3B due date | 20-May-2019 | 20-June-2019 | 20-July-2019 | 20-Aug-2019 | 20-Sep-2019 | 20-Oct-2019 | 20-Nov-2019 | 23-Dec-2019 | 20-Jan-2020 | 20-Feb-2020 | 20-Mar-2020 | – | |
| 2018-19 | GSTR 1 due date | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 11-Nov-2018 | 11-Dec-2018 | 11-Jan-2019 | 11-Feb-2019 | 11-Mar-2019 | 13-Apr-2019 |
| GSTR 3B due date | 20-May-2018 | 20-June-2018 | 20-July-2018 | 24-Aug-2018 | 20-Sep-2018 | 25-Oct-2018 | 20-Nov-2018 | 20-Dec-2018 | 20-Jan-2019 | 22-Feb-2019 | 20-Mar-2019 | 20-Apr-2019 | |
| 2017-18 | GSTR 1 due date | – | – | – | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 | 31-Oct-2018 |
| GSTR 3B due date | – | – | – | 25-Aug-2017 | 20-Sep-2017 | 20-Oct-2017 | 20-Nov-2017 | 20-Dec-2017 | 22-Jan-2018 | 20-Feb-2018 | 20-Mar-2018 | 20-Apr-2018 | |