For ready reference of our readers we have compiled a GST compliance calendar containing the important dates for compliance of GST law during the month of January, 2023.
| GST Compliance | Tax Period | Due date January,2023 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | December | 10th January |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | December | 10th January |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 5 Cr in preceding FY or any registered person who has opted to file monthly return. | December | 11th January |
| Filing of GSTR-1 IFF i.e details of B2B supply f a registered person having an aggregate turnover of < Rs 5 Cr in preceding FY or any registered person who has opted for Invoice Furnishing Facility (IFF) under QRMP Scheme. | October to December | 13th January |
| Filing of GSTR-6 monthly return of ITC received and distributed by Input Service Distributor. | December | 13th January |
| Filing of quarterly CMP-08 return by composition suppliers | October-December | 18th January |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | December | 20th January |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | December | 20th January |
| Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY. | December | 20th January |
| Payment of tax and filing of GSTR-3B for taxpayers who have opted for QRMP Scheme in Group A* having an aggregate turnover upto Rs 5 Cr.) in the preceding FY. | December | 22nd January |
| Payment of tax and filing of GSTR-3B for taxpayers who have opted for QRMP Scheme in Group B* having an aggregate turnover upto Rs 5 Cr.) in the preceding FY. | December | 24th January |
| Filing of GSTR-11 i.e Statement of inward supplies received by persons having Unique Identification Number (UIN) to claim refund of taxes paid by them. | December | 28th January |
*Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa ,Lakshadweep, Kerala ,Tamil Nadu, Puducherry, Andaman & Nicobar island, Telangana Andhra Pradesh.
*Group B: Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Delhi Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Uttarakhand
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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.
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