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.
| Quarter | GSTR-1 Due date |
|---|---|
| Apr-Jun 2023 | 13th Jul 2023 |
| July-Sept 2023 | 13th 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.
| Month | GSTR-1 Due Date |
|---|---|
| June 2023 | 11th July 2023 |
| July 2023 | 11th August 2023 |
| August 2023 | 11th September 2023 |
| September 2023 | 11th 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
| Month | GSTR-3B Due Date |
|---|---|
| May 2023 | 20th June 2023 |
| June 2023 | 20th July 2023 |
| July 2023 | 20th August 2023 |
| August 2023 | 20th September 2023 |
| September 2023 | 20th October 2023 |
Aggregate turnover up to Rs.5 crore in the previous financial year
(1) Not opting for the QRMP scheme
| Month | GSTR-3B Due Date |
|---|---|
| May 2023 | 20th June 2023 |
| June 2023 | 20th July 2023 |
| July 2023 | 20th August 2023 |
| August 2023 | 20th September 2023 |
| September 2023 | 20th October 2023 |
(2) Opting for the QRMP scheme
| Quarter | GSTR-3B Due Date |
|---|---|
| Apr-Jun 2023 | For category X states/UT: 22nd Jul 2023 For category Y states/UT: 24th Jul 2023 |
| Jul-Sept 2023 | For 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 2023 | 31st July 2023 |
| Jul-Sept 2023 | 18th 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 2023 | 13th July 2023 |
| July 2023 | 13th August 2023 |
| August 2023 | 13th September 2023 |
| September 2023 | 13th 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 2023 | 20th June 2023 |
| June 2023 | 20th July 2023 |
| July 2023 | 20th August 2023 |
| August 2023 | 20th September 2023 |
| September 2023 | 20th 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 2023 | 13th July 2023 |
| July 2023 | 13th August 2023 |
| August 2023 | 13th September 2023 |
| September 2023 | 13th October 2023 |
GSTR-7
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
| Period (Monthly) | GSTR-7 Due Date |
|---|---|
| June 2023 | 10th July 2023 |
| July 2023 | 10th August 2023 |
| August 2023 | 10th September 2023 |
| September 2023 | 10th 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 2023 | 10th July 2023 |
| July 2023 | 10th August 2023 |
| August 2023 | 10th September 2023 |
| September 2023 | 10th 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-
| Period | ITC-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-
| Period | ITC-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.