GST Return Filing Due Dates 2023: All Types of GST Forms

CBIC extended GST return due dates 2023. GST return filing last date of GST forms. GSTR-1, GSTR-3B, GSTR-4, GSTR-9, PMT-06, ITC-04, TRAN-02.

GST return due dates for the year 2023 and GST return filing last date extended by CBIC. GST full form is Goods and Services Tax. GST registration is not compulsory for every Businessman and Service Providers. However, if you have registered under GST regime then, you are required to file GST return within due date.

Non-compliance and delay for filing GST return will result in penalties and affect your compliance rating and you will not get your GST refunds in time. Did you know? Filing of GST return is mandatory irrespective of business activity, sales, or profitability during the return filing period.

GST Return Filing Due Dates

Sometimes, the Central Board of Indirect Taxes and Customs (erstwhile Central Board of Excise & Customs) extends GST return filing due dates. In this article, you will find GST return last date as per GST law and actual extended due dates by CBIC for different types of GST returns.

GSTR-1

Quarterly Filing of GSTR 1 for taxpayers having annual turnover up to ₹5 Crore. If they opt into the QRMP scheme then they may use IFF to upload B2B invoices or documents every month. Otherwise, they must file returns on a monthly basis.

QuarterGSTR-1 Due date
Apr-Jun 202313th Jul 2023
July-Sept 202313th Oct 2023

Monthly Filing of GSTR 1 for annual turnover of more than ₹5 crore must file monthly or not opted into the QRMP scheme, wherever eligible.

MonthGSTR-1 Due Date
June 202311th July 2023
July 202311th August 2023
August 202311th September 2023
September 202311th October 2023

GSTR-2 and GSTR-3

CBIC has currently suspended the filing of GSTR-2 and GSTR-3 forms.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month.

Aggregate turnover exceeding Rs.5 crore in the previous financial year

MonthGSTR-3B Due Date
May 202320th June 2023
June 202320th July 2023
July 202320th August 2023
August 202320th September 2023
September 202320th October 2023

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

MonthGSTR-3B Due Date
May 202320th June 2023
June 202320th July 2023
July 202320th August 2023
August 202320th September 2023
September 202320th October 2023

(2) Opting for the QRMP scheme

QuarterGSTR-3B Due Date
Apr-Jun 2023For category X states/UT: 22nd Jul 2023
For category Y states/UT: 24th Jul 2023
Jul-Sept 2023For category X states/UT: 22nd Oct 2023
For category Y states/UT: 24th Oct 2023

CMP-08

Period (Quarterly)CMP-08 Due Date
Apr-Jun 202331st July 2023
Jul-Sept 202318th October 2023

GSTR-4

The CBIC has granted relief to composition taxpayers who had not filed their GSTR-4 returns for the periods July 2017 to March 2019 or for the financial years 2017-18 to 2021-22, provided they file their returns between 1st April 2023 and 30th June 2023. In this regard, the late fees in excess of Rs.500 per return (Rs.250 each under CGST and SGST) is waived. There will be no late fees if the return is a Nil return.

GSTR-4 is a GST Return that has to be filed by a composition dealer. As per the latest update, a late fee of Rs.50 per day is charged up to a maximum of Rs.2,000. Where the tax liability is nil, the maximum late fee is Rs.500.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)GSTR-5 Due Date
June 202313th July 2023
July 202313th August 2023
August 202313th September 2023
September 202313th October 2023

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)GSTR-5A Due Date
May 202320th June 2023
June 202320th July 2023
July 202320th August 2023
August 202320th September 2023
September 202320th October 2023

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)GSTR-6 Due Date
June 202313th July 2023
July 202313th August 2023
August 202313th September 2023
September 202313th October 2023

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)GSTR-7 Due Date
June 202310th July 2023
July 202310th August 2023
August 202310th September 2023
September 202310th October 2023

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)GSTR-8 Due Date
June 202310th July 2023
July 202310th August 2023
August 202310th September 2023
September 202310th October 2023

GSTR-9 and self-certified GSTR-9C

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement for FY 2022-23 are due on 31st December 2023.

GST Dates of Few Popular Forms

ITC-04

Half-yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is more than Rs.5 crore, is as follows-

PeriodITC-4 Due Date
Apr’23-Sept’23 (Half-yearly)25th Oct 2023
Oct’23-Mar’24 (Half-yearly)25th April 2024

Yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is up to Rs.5 crore, is as follows-

PeriodITC-4 Due Date
Apr’23-Mar’24 (Yearly)25th April 2024

 CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by the 31st of March.

The due date to file CMP-02 for FY 2024-25 is 31st March 2024.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for the composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2024-25 is 31st May 2024.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.


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