GST Compliance Calender Month : May – 2023




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GST Compliance Calender Month : May – 2023

 

 

 

 

 

 

 

 

 

 

Due Date

 

Period Covered Return Form Description of the returns
10 May 2023 April –  2023 GSTR – 7 Return for Tax Deducted at Source [TDS]
GSTR – 8 Statement for Tax Collected at Source [TCS] by E-Commerce Operator
11 May 2023 April –  2023 GSTR – 1

Details of outward supplies of goods and/or services by taxpayers having a turnover  month than Rs. 5 Crores or taxpayers having a turnover less than Rs. 5 Crores but not opted for the QRMP scheme

13 May 2023 April –  2023 GSTR – 1 [IFF]

Option to declare details of B2B Supply of taxpayers having a turnover less than Rs. 5 Crores and who have opted for the QRMP scheme

GSTR – 6 Return of Input Service Distributor [ISD]
GSTR – 5 Return for Non-resident taxable person
20 May 2023 April  –  2023 GSTR – 5A

Details of supplies of online information and database access or retrieval services by a person located  utside India made to non- taxable persons in India [OIDAR]

GSTR – 3B

Summary return of outward and inward supplies of goods and/or services for taxpayers having more than Rs. 5 Crores or taxpayers having turnover less than Rs. 5 Cr but not opted for the QRMP scheme

25 May 2023 April    2023 PMT – 06 Monthly payment for the taxpayers who have opted QRMP scheme
28 May 2023 April    2023 GSTR – 11

Statement of inward supplies by persons having Unique Identification Number (UIN), as applicable based on inward supply for the month

 




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