For the ready reference of our readers, we have compiled a GST compliance calendar containing the important dates for compliance with GST law during the month of June 2023 in regard to various compliance for the tax period May, 2023.
GST Compliance for Tax Period May 2023 | Due date |
Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | 10th June |
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | 10th June |
Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 5 Cr (in preceding FY or current FY) or have opted to file monthly return | 11th June |
Filing of GSTR-6 monthly return by Input Service Distributor. | 13th June |
Optional furnishing of invoices details under IFF for taxpayers who have opted for QRMP Scheme | 13th June |
Downloading of auto drafted ITC Statement in GSTR-2B | 14th June |
Filing of GSTR – 5 monthly return by Non Resident taxable person | 20th June |
Filing of GSTR – 5A monthly return in respect of OIDAR Service. | 20th June |
Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY or have opted for monthly return | 20th June |
Payment of tax Challan in PMT-06 for deposit of goods and services tax for taxpayers who have opted for QRMP Scheme | 25th June |
Filing of GSTR-11 Statement of inward supplies received by person having UIN | 28th June |
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.