Compliance calendar
Statutory due dates by month, with the rule or section for each. Dates are not moved for holidays, and the government sometimes extends them, so check the latest notification before you rely on a date.
| Date | Compliance | Law | Period |
|---|---|---|---|
| GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-1 (quarterly filers, QRMP) Rule 59, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| CMP-08 (composition taxpayers) Rule 62, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017 |
GST | March 1947 | |
| GSTR-3B (quarterly filers, Gujarat) Rule 61, CGST Rules, 2017 |
GST | Q4 (Jan–Mar) FY 1946-47 | |
| ITC-04 (goods sent for job work) Rule 45(3), CGST Rules, 2017 |
GST | Oct 1946–Mar 1947 | |
| GSTR-4 annual return (composition) Rule 62, CGST Rules, 2017 |
GST | FY 1946-47 |