MONTH - MARCH 2024 PLEASE FOLLOW US ON

Due Tax Return

Brief description of the returns
Date Period Form
This return must be filed by taxpayers who are responsible for deducting Tax
GSTR – 7
10 Mar Feb Deducted at Source (TDS) under GST
2024 2024 This statement must be filed by e-commerce operators who are obligated to
GSTR – 8
collect Tax Collected at Source (TCS)

11 Mar Feb This return is for taxpayers with a turnover greater than ₹5 Cr & for those
GSTR – 1
2024 2024 with a turnover less than ₹5 Cr who have not opted for the QRMP scheme

This option enables taxpayers with a turnover less than ₹5 Cr & who have
GSTR – 1 [IFF]
opted for the QRMP scheme to declare details of B2B Supply
13 Mar Feb This return is filed by non-resident taxable persons who are engaged in
GSTR – 5
2024 2024 business activities in India
This return is filed by Input Service Distributors (ISD) for the distribution of
GSTR – 6
input tax credit

15 Mar FY Opting for payment of tax under the forward charge mechanism by a Goods
Annexure - V
2024 2024-25 Transport Agency (GTA)

This pertains to the supplies of OIDAR by providers located outside India to

GSTR – 5A
non-taxable persons in India
20 Mar Feb
2024 2024 This is a summary return of outward and inward supplies of goods and/or
GSTR – 3B services for taxpayers with a turnover greater than ₹5 Cr, as well as for
those with a turnover less than ₹5 Cr who have not opted for the QRMP

25 Mar Feb This form is for the monthly payment by taxpayers who have opted for the
PMT – 06
2024 2024 QRMP scheme

31 Mar FY
CMP – 02 Regular taxpayers to opt for Composition Scheme for FY 2024-25
2024 2024-25
A knowledge-sharing initiative to explain various GST concepts, VIEWS ARE STRICTLY PERSONAL. 01 M a r c h 24
changes etc., in a 𝗦𝗛𝗢𝗥𝗧, 𝗦𝗜𝗠𝗣𝗟𝗘 and 𝗘𝗔𝗦𝗬 𝗧𝗢 𝗨𝗡𝗗𝗘𝗥𝗦𝗧𝗔𝗡𝗗 manner FOR INFORMATIONAL PURPOSE ONLY CALENDER NO. 12