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 |
