Skip to content

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.

Nov

December 2023

Jan

Date	Compliance	Law	Period
10 Dec, Sun	GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017	GST	November 2023
10 Dec, Sun	GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017	GST	November 2023
11 Dec, Mon	GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017	GST	November 2023
13 Dec, Wed	IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017	GST	November 2023
20 Dec, Wed	GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017	GST	November 2023
25 Dec, Mon	PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017	GST	November 2023
31 Dec, Sun	GSTR-9 / GSTR-9C annual return Section 44, CGST Act, 2017 r/w Rule 80	GST	FY 2022-23