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CA Final GST: May’24

All Forms/Returns Summary

S. No Form/Return Purpose | Particulars Due Date
th
1. GST CMP-8 Composition scheme: Tax Payment- Quarterly 18 of the month
[self-assessed tax] succeeding the quarter
2. GSTR-4 Composition Scheme- Return- Annual Basis 30 April

3. GSTR-1 Information Return: Outward Supply Monthly [ATO > 5 cr]

 11th of the next month

Quarterly [QRMP]
 13th of the month
following the quarter
4. IFF- Invoice For QRMP Filers- to ensure ITC is passed on to the 13th of the following month
Furnishing Facility Recipients w.r.t first 2 months of the quarter
5. GSTR-3B Summary Return- Payment of Tax [Maximum time Monthly [ATO > 5 cr]
limit to file = 3 years from due date]  20th of every month

Quarterly [QRMP]
 22nd/24th of the month
following every quarter
6. GSTR-2A Inward Supplies- Dynamic Return [updated on real
time basis]
7. GSTR-2B Inward Supplies- Static Return [auto-populated] 14th of every month
8. GSTR-4A Inward Supplies of a Composition Supplier [auto-
populated]
9. GSTR-5A Registered person providing service: 20th of the month
succeeding the calendar
(i) Online money gaming from a place outside India
month [Monthly]
to a person in India; or

(ii) Providing OIDAR services from a place outside

India:
(a) To a non-taxable online recipient
(b) Registered person other than non-taxable
online recipient
10. GSTR-6A Inward Supplies of a ISD [auto-populated]
11. GSTR-5 Return by NRTP- Monthly Earlier of
 13 Days after end of the
calendar month
 7 Days after last day of
validity period of reg.
12. GSTR-6 Monthly ITC Distribution- by ISD 13th of the following month
13. GSTR-7 Return for TDS- Monthly 10th of the following month
14. GSTR-7A TDS Certificate
15. GSTR-8 Monthly Return- ECO [TCS] – Filing allowed only 10th of the following month
when full TCS liability has been discharged [Max Time Limit = 3 Years
from relevant due date]
CA Siddhesh Valimbe (AIR 26) [Link]

16. GSTR-9 Annual Return

17. GSTR-9A Annual Return- Composition Supplier 31st December of the next
18. GSTR-9B Annual Statement: ECO which is required to collect FY
Tax [Yet to be Notified]
19. GSTR-9C Self Certified Reconciliation Statement: if ATO Filed along with the Annual
during a FY > 5 crores with exceptions such as CTP, Return
NRTP, ISD, TDS/TCS
20. GSTR-10 Final Return: If required to file GSTR-3B and Within 3m of LATER of:
whose registration is cancelled.  Date of Cancellation
 Date of Order of
Cancellation
21. GSTR-11 Details of Inward Supplies having UIN (filing along
with refund claim)

22. GST DRC-03 Voluntary tax payment: demand/shortfall If SCN- within 30 days

23. GST ITC-01 Declaration- claim of ITC- section 18(1)(a)-(d) Within 30 days from
becoming eligible to claim
24. GST ITC-02 Furnishing of details + Transfer of unutilized ITC- No Due Date
sale, merger, amalgamation, lease, transfer of
business
25. GST ITC-02A Transfer of ITC on obtaining separate registration Within 30 days of
for multiple businesses within a state or UT obtaining separate reg.
26. GST ITC-03 Reversal of ITC- Opted for Composition Scheme or
the item became exempt
27. GST ITC-04 Details of challans w.r.t goods dispatched to a job 25th day of the month
worker or received from a job worker succeeding the said period

Said Period

 Annual: ATO during

last FY < 5 cr

 Half Yearly: ATO

during last FY > 5 cr

28. GST REG-01 GST Registration Within 30 days of liability

to register
29. GST REG-06 Registration Certificate
30. GST REG-07 GST Registration- TDS/TCS
31. GST REG-08 Order of cancellation of registration as Tax
Deductor at Source or Tax Collector at Source
32. GST INV-01 E-invoice Schema
33. GST ENR-01 Enrolment Number: Owner, Operator of
Warehouse or Godown and every Transporter
34. GST EWB-01 Generation of E-Way Bill
35. GST EWB-02 Consolidated E-Way bill [multiple consignments] –
Optional, not mandatory!
36. GST PMT-01 Format of E-Liability Register
37. GST PMT-02 Format of E-Credit Ledger
CA Siddhesh Valimbe (AIR 26) [Link]

38. GST PMT-03  Refund of unutilized ITC filed but rejected-

amount debited shall be re-credited by the PO
through an order in PMT-03

 Refund of any amount wrongly paid or paid in

excess for which e-credit ledger was debited-
re credit by PO through an order in PMT-03
39. GST PMT-03A Issued by PO to recredit the amount erroneously
refunded to a taxpayer which is subsequently
deposited by him through GST DRC-03
40. GST PMT-04 Communication to the PO w.r.t any discrepancy in E-
Liability Ledger
41. GST PMT-05 Format of E-Cash Ledger
42. GST PMT-06 Challan for payment of T.I.P, late fees Challan generated is valid
for 15 days
43. GST PMT-07 Electronic representation if bank account debited
but no CIN generated or generated but not
communicated on the portal
44. GST PMT-09  Transfers: One Major/Minor head to another
[E-Cash Ledger E-Credit]

 Transfer allowed to distinct person as well

provided there is no unpaid liability in E-
Liability register.

45. GST RFD-01 Refund Application