Important Deadlines for GST Compliance in India

GST compliance involves several deadlines that businesses must meet to avoid penalties, interest, and legal consequences. From registration to return filing, businesses must stay updated on key GST due dates. Below is a comprehensive guide to the various GST deadlines in India.

1. GST Registration Deadlines

ComplianceDeadline
Businesses crossing the turnover threshold (₹40 lakh/₹20 lakh for service providers)Within 30 days of becoming liable
Casual taxable person registrationAt least 5 days before starting the business
Registration cancellation requestWithin 30 days of ceasing operations

2. GST Return Filing Deadlines

For Regular Taxpayers (Monthly & Quarterly Filers)

GST ReturnPurposeDue Date
GSTR-1Outward supply details11th of the next month (monthly) / 13th of next quarter (QRMP scheme)
GSTR-3BSummary of sales, ITC, and tax liability20th of the next month (monthly) / 22nd or 24th of next quarter (QRMP)
GSTR-9Annual GST return31st December of the next financial year
GSTR-9CGST audit (for turnover above ₹5 crore)31st December of the next financial year

For Composition Scheme Taxpayers

GST ReturnPurposeDue Date
CMP-08Quarterly tax payment18th of the month following the quarter
GSTR-4Annual return for composition taxpayers30th April of the next financial year

For E-commerce Operators & TDS/TCS Deductors

GST ReturnPurposeDue Date
GSTR-5Return for non-resident taxable persons20th of the next month
GSTR-6Input Service Distributor return13th of the next month
GSTR-7TDS return10th of the next month
GSTR-8TCS return (E-commerce)10th of the next month

3. E-Way Bill Compliance Deadlines

ComplianceDeadline
E-way bill validity1 day per 200 km for regular vehicles
Renewal of e-way bill (if expired)Before expiry for continued transit

4. Input Tax Credit (ITC) Deadlines

ComplianceDeadline
Claim ITC for invoices of a financial year30th November of the next financial year
Rectification of ITC errors in GSTR-3B30th November of the next financial year

5. GST Payment & Late Fee Deadlines

ComplianceDeadline
Monthly/quarterly GST tax paymentAlong with GSTR-3B/CMP-08 filing
Interest on late payment18% per annum after the due date
Late fee for GSTR-3B₹50 per day (₹20 for NIL returns)
Late fee for GSTR-9₹200 per day (₹100 CGST + ₹100 SGST)

6. GST Audit & Annual Compliance Deadlines

ComplianceDeadline
GST annual return (GSTR-9)31st December of the next financial year
GST audit submission (GSTR-9C)31st December of the next financial year (if turnover exceeds ₹5 crore)

Conclusion

Staying on top of GST deadlines is crucial to avoid penalties and interest. Businesses should keep track of monthly, quarterly, and annual GST return due dates, ITC deadlines, and payment obligations. Using GST accounting software and setting reminders can help in ensuring timely compliance.

For any GST-related queries, feel free to ask in the comments!

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