Compliances are required under various provisions of the GST Law. These compliances can be:
Yearly GST Compliances
Half-yearly GST Compliances
Quarterly GST Compliances
Monthly GST Compliances
Event-based GST Compliances
A list of such compliances required to be done in the financial year 2024-25 has been covered in this article.
The list of yearly compliances has been enumerated in the table below:
April 25, 2024
April 30, 2024
Goods sent for Job Work by Regular Taxpayers having turnover up to Rs. 5 Crores
Taxpayers opting for Composition Levy
December 31, 2024 Regular Taxpayers having turnover above Rs. 2 Crores
December 31, 2024
Taxpayers opting for Composition Levy
December 31, 2024 Regular Taxpayers having turnover above Rs. 5 Crores
March 31, 2024
Regular Taxpayers opting for a composition scheme
Furnishing of details of Inputs/Capital Goods sent for job work for the F.Y. 2023-24[1]
Furnishing of Return for Composition Dealers for the F.Y. 2023-24[2]
Furnishing of Annual Return for the F.Y. 2023-24[3]
Furnishing of Annual Return for the F.Y. 2023-24[4]
Furnishing of Reconciliation Statement for the F.Y. 2023-24[5]
Due date for furnishing intimation to opt for composition scheme for F.Y. 2024-25[6]
GST ITC-04
GSTR-4
GSTR-9
GSTR-9A
GSTR-9C
GST CMP-02
2. Half Yearly Compliances
The list of half-yearly compliances has been enumerated in the table below:
April 25, 2024
October 25, 2024
Goods sent for Job Work by Regular Taxpayers having turnover of more than Rs. 5 Crores
Goods sent for Job Work by Regular Taxpayers having turnover of more than Rs. 5 Crores
Furnishing of details of Inputs/Capital Goods sent for job-work for the period October to March for the F.Y. 2023-24[7]
Furnishing of details of Inputs/Capital Goods sent for job-work for the period April to September for the F.Y. 2024-25[8]
GST ITC-04
GST ITC-04
April 13, 2024
April 18, 2024
April 22, 2024
Taxpayers Opting for the QRMP Scheme
Taxpayers opting for Composition Levy
Taxpayers opting for QRMP Scheme (Specified States-I[11] )
Furnishing of details of Outward Supplies for the period January 2024 to March 2024[9]
Furnishing of Statement of Quarterly Payment of Tax for the period January 2024 to March 2024[10]
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period January 2024 to March 2024[12]
GSTR-1
April 24, 2024
Taxpayers opting for QRMP Scheme (Specified States-II[13] )
Quarterly
July 13, 2024
July 18, 2024
Persons having a Unique Identity Number
Taxpayers Opting for the QRMP Scheme
Taxpayers opting for Composition Levy
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period January 2024 to March 2024[14]
Furnishing of details of inward supplies received for the period from January to March 2024[15]
Furnishing of details of Outward Supplies for the period April 2024 to June 2024
Furnishing of Statement of Quarterly Payment of Tax for the period April 2024 to June 2024
GST CMP-08
GSTR-3B
GSTR-3B
GSTR-11 (Required to be furnished only where refund on inward supplies to be claimed)
GSTR-1
GST CMP-08
July 22, 2024
Taxpayers opting for QRMP Scheme (Specified States-I)
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period April 2024 to June 2024
GSTR-3B
July 24, 2024
Taxpayers opting for QRMP Scheme (Specified States-II)
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period April 2024 to June 2024
GSTR-3B
Quarterly
Persons having a Unique Identity Number
Furnishing of details of inward supplies received for the period from April to June 2024
GSTR-11
October 13, 2024
October 18, 2024
October 22, 2024
Taxpayers Opting for the QRMP Scheme
Taxpayers opting for Composition Levy
Taxpayers opting for QRMP Scheme (Specified States-I)
Furnishing of details of Outward Supplies for the period July 2024 to September 2024
Furnishing of Statement of Quarterly Payment of Tax for the period July 2024 to September 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period July 2024 to September 2024
GSTR-1
October 24, 2024
Taxpayers opting for QRMP Scheme (Specified States-II)
Quarterly
January 13, 2025
January 18, 2025
Persons having a Unique Identity Number
Taxpayers Opting for the QRMP Scheme
Taxpayers opting for Composition Levy
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period July 2024 to September 2024
Furnishing of details of inward supplies received for the period from July to September 2024
Furnishing of details of Outward Supplies for the period October 2024 to December 2024
Furnishing of Statement of Quarterly Payment of Tax for the period October 2024 to December 2024
GST CMP-08
GSTR-3B
GSTR-3B
GSTR-11
GSTR-1
GST CMP-08
January 22, 2025
Taxpayers opting for QRMP Scheme (Specified States-I)
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period October 2024 to December 2024
GSTR-3B
January 24, 2025
Taxpayers opting for QRMP Scheme (Specified States-II)
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the period October 2024 to December 2024
GSTR-3B
Quarterly Persons having a Unique Identity Number
Furnishing of details of inward supplies received for the period from October to December 2024
GSTR-11
April 10, 2024
Tax Deductor
April 10, 2024
Tax Collector
April 12, 2024[18]
April 13, 2024
Taxpayers opting for Monthly Scheme
Furnishing of Return for Tax Deducted at Source for the month of March 2024[16]
Furnishing of Statement of Tax Collected at Source for the month of March 2024[17]
Furnishing of details of Outward Supplies for the month of March 2024[19]
GSTR-7
GSTR-8
April 13, 2024
April 20, 2024
Regular Taxpayers opting for Monthly Scheme
Furnishing of Return for Non-resident taxable person for the month of March 2024[20] GSTR-5
Furnishing of Return for Input Service Distributor for the month of March 2024[21]
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of March 2024[22]
GSTR-6
GSTR-3B
April 20, 2024
May 10, 2024
Supplier of OIDAR Services
Tax Deductor
Furnishing of Return for OIDAR services for the month of March 2024[23]
Furnishing of Return for Tax Deducted at Source for the month of April 2024
GSTR-5A
GSTR-7
May 10, 2024
Tax Collector
Furnishing of Return for Tax Collected at Source for the month of April 2024
GSTR-8
May 11, 2024
May 13, 2024
Taxpayers opting for Monthly Scheme
Furnishing of details of Outward Supplies for the month of April 2024
GSTR-1
Furnishing of Return for Non-resident taxable person for the month of April 2024 GSTR-5
May 13, 2024
ISD
May 13, 2024
May 20, 2024
Taxpayers Opting for the QRMP Scheme
Regular Taxpayers opting for Monthly Scheme
Furnishing of Return for Input Service Distributor for the month of April 2024
May 20, 2024
May 25, 2024
June 10, 2024
Supplier of OIDAR Services
Taxpayers Opting for the QRMP Scheme
Tax Deductor
June 10, 2024
Tax Collector
June 11, 2024
June 13, 2024
Taxpayers opting for Monthly Scheme
NRTP
June 13, 2024 ISD
GSTR-6
Due Date of reporting details in IFF for the month of April 2024 IFF
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of April 2024
Furnishing of Return for OIDAR services for the month of April 2024
Due Date of Payment of Tax for the month of April 2024
Furnishing of Return for Tax Deducted at Source for the month of May 2024
Furnishing of Return for Tax Collected at Source for the month of May 2024
Furnishing of details of Outward Supplies for the month of May 2024
Furnishing of Return for Non-resident taxable person for the month of May 2024
Furnishing of Return for Input Service Distributor for the month of May 2024
GSTR-3B
GSTR-5A
PMT-06
GSTR-7
GSTR-8
GSTR-1
GSTR-5
GSTR-6
June 13, 2024
June 20, 2024
Taxpayers Opting for the QRMP Scheme
Regular Taxpayers opting for Monthly Scheme
Due Date of reporting details in IFF for the month of May 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of May 2024
GSTR-3B
June 20, 2024
Supplier of OIDAR Services
Furnishing of Return for OIDAR services for the month of May 2024
GSTR-5A
June 25, 2024
July 10, 2024
Taxpayers Opting for the QRMP Scheme
Tax Deductor
July 10, 2024
Tax Collector
July 11, 2024
Taxpayers opting for Monthly Scheme
July 13, 2024 NRTP
July 13, 2024 ISD
July 20, 2024
July 20, 2024
August 10, 2024
Regular Taxpayers opting for Monthly Scheme
Due Date of Payment of Tax for the month of May 2024
Furnishing of Return for Tax Deducted at Source for the month of June 2024
Furnishing of Return for Tax Collected at Source for the month of June 2024
Furnishing of details of Outward Supplies for the month of June 2024
Furnishing of Return for Non-resident taxable person for the month of June 2024
Furnishing of Return for Input Service Distributor for the month of June 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of June 2024
PMT-06
GSTR-7
August 10, 2024
Supplier of OIDAR Services
Tax Deductor
Furnishing of Return for OIDAR services for the month of June 2024
Furnishing of Return for Tax Deducted at Source for the month of July 2024
GSTR-8
GSTR-1
GSTR-5
GSTR-6
GSTR-3B
GSTR-5A
GSTR-7
Tax Collector
Furnishing of Return for Tax Collected at Source for the month of July 2024
GSTR-8
August 11, 2024
August 13, 2024
Taxpayers opting for Monthly Scheme
NRTP
August 13, 2024 ISD
Furnishing of details of Outward Supplies for the month of July 2024
Furnishing of Return for Non-resident taxable person for the month of July 2024
Furnishing of Return for Input Service Distributor for the month of July 2024
GSTR-1
GSTR-5
GSTR-6
August 13, 2024
August 20, 2024
Taxpayers Opting for the QRMP Scheme
Regular Taxpayers opting for Monthly Scheme
August 20, 2024
August 25, 2024
Supplier of OIDAR Services
Taxpayers Opting for the QRMP Scheme
September 10, 2024 Tax Deductor
September 10, 2024 Tax Collector
September 11, 2024
Taxpayers opting for Monthly Scheme
September 13, 2024 NRTP
September 13, 2024 ISD
September 13, 2024
September 20, 2024
Taxpayers Opting for the QRMP Scheme
Regular Taxpayers opting for Monthly Scheme
Due Date of reporting details in IFF for the month of July 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of July 2024
Furnishing of Return for OIDAR services for the month of July 2024
Due Date of Payment of Tax for the month of July 2024
Furnishing of Return for Tax Deducted at Source for the month of August 2024
Furnishing of Return for Tax Collected at Source for the month of August 2024
Furnishing of details of Outward Supplies for the month of August 2024
Furnishing of Return for Non-resident taxable person for the month of August 2024
Furnishing of Return for Input Service Distributor for the month of August 2024
Due Date of reporting details in IFF for the month of August 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of August 2024
GSTR-3B
September 20, 2024
September 25, 2024
Supplier of OIDAR Services
Taxpayers Opting for the QRMP Scheme
Furnishing of Return for OIDAR services for the month of August 2024
Due Date of Payment of Tax for the month of August 2024
GSTR-5A
PMT-06
GSTR-7
GSTR-8
GSTR-1
GSTR-5
GSTR-6
GSTR-3B
GSTR-5A
PMT-06
October 10, 2024
Tax Deductor
October 10, 2024
Tax Collector
October 11, 2024
Taxpayers opting for Monthly Scheme
October 13, 2024 NRTP
October 13, 2024 ISD
October 20, 2024
October 20, 2024
November 10, 2024
Regular Taxpayers opting for Monthly Scheme
Furnishing of Return for Tax Deducted at Source for the month of September 2024
Furnishing of Return for Tax Collected at Source for the month of September 2024
Furnishing of details of Outward Supplies for the month of September 2024
Furnishing of Return for Non-resident taxable person for the month of September 2024
Furnishing of Return for Input Service Distributor for the month of September 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of September 2024
GSTR-7
November 10, 2024
Supplier of OIDAR Services
Tax Deductor
Furnishing of Return for OIDAR services for the month of September 2024
Furnishing of Return for Tax Deducted at Source for the month of October 2024
GSTR-8
GSTR-1
GSTR-5
GSTR-6
GSTR-3B
GSTR-5A
GSTR-7
Tax Collector
Furnishing of Return for Tax Collected at Source for the month of October 2024
GSTR-8
November 11, 2024
Taxpayers opting for Monthly Scheme
November 13, 2024 NRTP
Furnishing of details of Outward Supplies for the month of October 2024
Furnishing of Return for Non-resident taxable person for the month of October 2024
GSTR-1
GSTR-5
November 13, 2024 ISD
Furnishing of Return for Input Service Distributor for the month of October 2024
GSTR-6
November 13, 2024
Taxpayers Opting for the QRMP Scheme
November 20, 2024 Regular Taxpayers opting for Monthly Scheme
November 20, 2024 Supplier of OIDAR Services
November 25, 2024
Taxpayers Opting for the QRMP Scheme
December 10, 2024 Tax Deductor
December 10, 2024 Tax Collector
December 11, 2024
Taxpayers opting for Monthly Scheme
December 13, 2024 NRTP
December 13, 2024 ISD
December 13, 2024
December 20, 2024
Taxpayers Opting for the QRMP Scheme
Regular Taxpayers opting for Monthly Scheme
Due Date of reporting details in IFF for the month of October 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of October 2024
Furnishing of Return for OIDAR services for the month of October 2024
Due Date of Payment of Tax for the month of October 2024
Furnishing of Return for Tax Deducted at Source for the month of November 2024
Furnishing of Return for Tax Collected at Source for the month of November 2024
Furnishing of details of Outward Supplies for the month of November 2024
Furnishing of Return for Non-resident taxable person for the month of November 2024
Furnishing of Return for Input Service Distributor for the month of November 2024
GSTR-3B
GSTR-5A
PMT-06
GSTR-7
GSTR-8
December 20, 2024 Supplier of OIDAR Services
December 25, 2024
Taxpayers Opting for the QRMP Scheme
GSTR-1
GSTR-5
GSTR-6
Due Date of reporting details in IFF for the month of November 2024 IFF
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of November 2024
Furnishing of Return for OIDAR services for the month of November 2024
Due Date of Payment of Tax for the month of November 2024
GSTR-3B
GSTR-5A
PMT-06
January 10, 2025
Tax Deductor
January 10, 2025
Tax Collector
January 11, 2025
Taxpayers opting for Monthly Scheme
January 13, 2025 NRTP
January 13, 2025 ISD
January 20, 2025
January 20, 2025
Regular Taxpayers opting for Monthly Scheme
Furnishing of Return for Tax Deducted at Source for the month of December 2024
Furnishing of Return for Tax Collected at Source for the month of December 2024
Furnishing of details of Outward Supplies for the month of December 2024
GSTR-7
GSTR-8
GSTR-1
February 10, 2025
Supplier of OIDAR Services
Furnishing of Return for Non-resident taxable person for the month of December 2024 GSTR-5
Furnishing of Return for Input Service Distributor for the month of December 2024
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of December 2024
Furnishing of Return for OIDAR services for the month of December 2024
GSTR-6
GSTR-3B
GSTR-5A
Tax Deductor
Furnishing of Return for Tax Deducted at Source for the month of January 2025
GSTR-7
February 10, 2025
Tax Collector
Furnishing of Return for Tax Collected at Source for the month of January 2025
GSTR-8
February 11, 2025
Taxpayers Opting for the Monthly Scheme
Furnishing of details of Outward Supplies for the month of January 2025
GSTR-1
February 13, 2024
Taxpayers Opting for the QRMP Scheme
February 13, 2025 NRTP
Due Date of reporting details in IFF for the month of January 2025 IFF
Furnishing of Return for Non-resident taxable person for the month of January 2025
GSTR-5
February 13, 2025 ISD
February 20, 2025
Regular Taxpayers opting for Monthly Scheme
February 20, 2025
February 25, 2025
March 10, 2025
Supplier of OIDAR Services
Taxpayers Opting for the QRMP Scheme
Tax Deductor
March 10, 2025
Tax Collector
March 11, 2025
March 13, 2025
March 13, 202
Taxpayers opting for Monthly Scheme
Taxpayers Opting for the QRMP Scheme
NRTP
March 13, 2025 ISD
Furnishing of Return for Input Service Distributor for the month of January 2025
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of January 2025
Furnishing of Return for OIDAR services for the month of January 2025
Due Date of Payment of Tax for the month of January 2025
Furnishing of Return for Tax Deducted at Source for the month of February 2025
Furnishing of Return for Tax Collected at Source for the month of February 2025
Furnishing of details of Outward Supplies for the month of February 2025
GSTR-6
GSTR-3B
GSTR-5A
PMT-06
GSTR-7
GSTR-8
GSTR-1
Due Date of reporting details in IFF for the month of February 2025 IFF
Furnishing of Return for Non-resident taxable person for the month of February 2025
Furnishing of Return for Input Service Distributor for the month of February 2025
GSTR-5
GSTR-6
March 20, 2025
Regular Taxpayers opting for Monthly Scheme
Furnishing of Consolidated Summary Return of Inward and Outward Supplies for the month of February 2025
GSTR-3B
March 20, 2025
March 25, 2025
Supplier of OIDAR Services
Taxpayers Opting for the QRMP Scheme
Furnishing of Return for OIDAR services for the month of February 2025
Due Date of Payment of Tax for the month of February 2025
GSTR-5A
PMT-06
Prior to making zero-rated supply
30th November 2024 or the actual date of furnishing the Annual Return, whichever is earlier
30th November 2024 or the actual date of furnishing the Annual Return, whichever is earlier
30th November 2024 or the actual date of furnishing the Annual Return, whichever is earlier
30th November 2024 or the actual date of furnishing the Annual Return, whichever is earlier
30th November 2024 or the actual date of furnishing the Annual Return, whichever is earlier
Supplier of zero-rated supplies
Furnishing LUT/Bond for affecting zero-rated supplies without payment of tax[24] GST RFD-11
Regular Taxpayer Time limit for availment of input tax credit in respect of any invoice or debit note for the supply of goods/services pertaining to F.Y. 2023-24[25]
Regular Taxpayer
Regular Taxpayer
Time limit to declare the details of credit notes pertaining to F.Y. 202324[26]
Time limit for rectifying the errors or omissions in Form GSTR-1 for the supplies pertaining to FY 2023-24[27]
Regular Taxpayer Time limit for rectifying the omission or incorrect particulars in Form GSTR-3B pertaining to F.Y. 2023-24[28]
Tax Collector
Time limit for rectification of any omission or incorrect particulars in Form GSTR-8 pertaining to F.Y. 2023-24[29]
GSTR-3B
GSTR-1
GSTR-1
GSTR-3B
GSTR-8
1. Rule 45 of the CGST Rules
2. Rule 62 of the CGST Rules
3. Rule 80 of the CGST Rules
4. Rule 80 of the CGST Rules
5. Rule 80 of the CGST Rules
6. Rule 3 of the CGST Rules
7. Rule 45 of the CGST Rules
8. Rule 45 of the CGST Rules
9. Rule 59 of the CGST Rules read with Notification No. 84/2020 - Central Tax, Dated November 10, 2020
10. Rule 62 of the CGST Rules read with Notification No. 84/2020 - Central Tax, Dated November 10, 2020
11. Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
12. Rule 61 of the CGST Rules
13. Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
14. Rule 61 of the CGST Rules
15. Rule 82 of the CGST Rules read with Rule 95 of the CGST Rules
16. Rule 66 of the CGST Rules
17. Rule 67 of the CGST Rules
18. Notification No. 09/2024-Central Tax, dated 12-04-2024
19. Rule 59 of the CGST Rules
20. Rule 63 of the CGST Rules
21. Rule 65 of the CGST Rules
22. Rule 61 of the CGST Rules
23. Rule 64 of the CGST Rules
24. Rule 96A of the CGST Rules
25. Section 16 of the CGST Act
26. Section 34 of the CGST Act
27. Section 37 of the CGST Act
28. Section 39 of the CGST Act
29. Section 52 of the CGST Act
