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N. Betharia & Associates

Chartered Accountants

GST Compliance Calendar 2024

Last Updated: August 4, 2025

Important Disclaimer

This compliance calendar is for general reference purposes only. Due dates may vary based on specific business types, turnover, and state-specific notifications. This document is prepared based on the Central Goods and Services Tax Act, 2017 and applicable notifications as of 2024. Businesses are advised to verify current due dates and consult qualified GST practitioners before taking any compliance actions. N. Betharia & Associates does not assume responsibility for any penalties arising from reliance solely on this calendar. This document is prepared in accordance with ICAI professional standards.

Monthly Compliance Requirements

11th of Next Month
GSTR-1 Filing

Applicability: Taxpayers with turnover > ₹5 Crores

  • Details of outward supplies
  • Export and import invoices
  • Credit/Debit notes
13th of Next Month
GSTR-1 Filing

Applicability: Taxpayers with turnover ≤ ₹5 Crores

  • Same as above for smaller taxpayers
  • Can file quarterly if opted
20th of Next Month
GSTR-3B Filing & Payment

Applicability: All registered taxpayers

  • Summary return with tax liability
  • Input Tax Credit availment
  • Tax payment along with return
10th of Next Month
TDS Return (GSTR-7)

Applicability: TDS deductors

  • Government entities
  • Specified persons under Section 51
10th of Next Month
TCS Return (GSTR-8)

Applicability: TCS collectors

  • E-commerce operators
  • Other notified collectors
10th of Next Month
Input Service Distributor (GSTR-6)

Applicability: ISDs

  • Distribution of input tax credit
  • Head office to branches

Quarterly Compliance

18th of Month Following Quarter
GSTR-1 (Quarterly)

Applicability: Taxpayers with turnover ≤ ₹5 Crores (if opted)

  • April-June: Due 18th July
  • July-Sep: Due 18th October
  • Oct-Dec: Due 18th January
  • Jan-Mar: Due 18th April
30th of Month Following Quarter
GSTR-4 (Composition)

Applicability: Composition dealers

  • Quarterly return for composition taxpayers
  • Simplified compliance mechanism

Annual Compliance

31st December
GSTR-9 (Annual Return)

Applicability: Taxpayers with turnover > ₹2 Crores

  • Comprehensive annual return
  • Reconciliation with books of accounts
31st December
GSTR-9C (Reconciliation)

Applicability: Taxpayers with turnover > ₹5 Crores

  • Audited reconciliation statement
  • CA/CMA certification required
30th April
GSTR-4 (Annual)

Applicability: Composition dealers

  • Annual return for composition scheme
  • Following the financial year

Special Compliance

Compliance Due Date Applicability
Monthly TDS/TCS Payment 20th of next month Deductors/Collectors
E-way Bill Generation Before goods movement Consignments > ₹50,000
E-invoice Generation At the time of sale B2B sales > ₹10 Crores turnover
ITC Reversal September return Blocked credits as per Section 17(5)
📝 Pro Tips for GST Compliance
  • Maintain proper books of accounts
  • Reconcile GSTR-2A with books regularly
  • File nil returns even for no business activity
  • Keep track of input tax credit utilization
  • Monitor rate changes and notifications
⚠️ Penalty Structure
  • Late filing: ₹200 per day (CGST + SGST)
  • Late payment: 18% p.a. interest
  • Non-filing: Additional penalties may apply
  • Wrong ITC claim: Interest + penalty
N. Betharia & Associates

Chartered Accountants
FRN: 117991W
Nagpur, Maharashtra

For GST compliance assistance:
Email: ca.nbetharia@gmail.com
Phone: +91 712 2777 044