Vridhi & Associates

Important GST Compliance Dates for December 2023

🗓️ 10th Dec – GSTR-7: Summary of TDS in Nov 23.

🗓️ 10th Dec – GSTR-8: Summary of TCS deposited by e-commerce operators in Nov 23.

🗓️ 11th Dec – GSTR-1: Persons with turnover exceeding INR 5 Cr in the preceding financial year or those opting for monthly returns.

🗓️ 13th Dec – GSTR-1 IFF: Details of B2B supply, with turnover up to INR 5 Crores opting for quarterly filing under QRMP.

🗓️ 13th Dec – GSTR-6: Details of ITC received and distributed by an Input Service Distributor.

🗓️ 13th Dec – GSTR-5: Summary of outward taxable supplies and tax payable by a non-resident taxable person.

🗓️ 20th Dec – GSTR-5A: Summary of outward taxable supplies and tax payable by persons supplying OIDAR services.

🗓️ 20th Dec – GSTR-3B: GST filing for registered persons with aggregate turnover exceeding INR 5 Crores during the preceding FY.

🗓️ 25th Dec – PMT-06: Payment of GST by registered persons opted to file return under QRMP Scheme.

🗓️ 28th Dec – GSTR-11: Statement of inward supplies received by persons having UIN in Nov 23.

🗓️ 31st Dec – GSTR-9: Annual return for all regular taxpayers with turnover above 2 crores in the FY 22-23.

🗓️ 31st Dec – GSTR-9C: Self-certified reconciliation statement for taxpayers with turnover above 5 Cr in the FY 22-23.