GST Compliance Calendar 2024–25
Stay compliant with this comprehensive GST calendar covering all due dates, deadlines, and important compliance requirements for the financial year 2024-25.
Quick Reference Due Dates
Regular Monthly Returns
| Return Type | Taxpayer Category | Due Date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of next month |
| GSTR-1 | Quarterly filers (QRMP) | 13th of month following quarter |
| GSTR-3B | Turnover > ₹5 crores | 20th of next month |
| GSTR-3B | Turnover ≤ ₹5 crores (Group A) | 22nd of next month |
| GSTR-3B | Turnover ≤ ₹5 crores (Group B) | 24th of next month |
Annual Returns and Reconciliation
| Return | Due Date | Applicable To |
|---|---|---|
| GSTR-9 | December 31, 2024 | Regular taxpayers (FY 2023-24) |
| GSTR-9C | December 31, 2024 | Turnover > ₹5 crores (FY 2023-24) |
| GSTR-10 | Within 3 months of cancellation | Cancelled registrations |
Due dates may be staggered or extended via notifications. Always verify current dates on www.gst.gov.in before filing.
Month-wise Compliance Calendar
April 2024
| Date | Compliance Requirement | Return/Action |
|---|---|---|
| 11th | File outward supplies return for March 2024 | GSTR-1 (Monthly) |
| 13th | File ISD return for March 2024 | GSTR-6 |
| 13th | File GSTR-3B for March 2024 | ISD taxpayers |
| 15th | Advance tax payment (Q4 FY24) | Challan generation |
| 20th | File GSTR-3B for March 2024 | Turnover > ₹5 crores |
| 22nd | File GSTR-3B for March 2024 | Turnover ≤ ₹5 crores |
| 30th | Due date for annual returns | GSTR-9, GSTR-9A (Extended) |
May 2024
| Date | Compliance Requirement | Return/Action |
|---|---|---|
| 11th | File outward supplies return for April 2024 | GSTR-1 (Monthly) |
| 13th | File quarterly GSTR-1 for Q4 FY24 | QRMP taxpayers |
| 13th | File ISD return for April 2024 | GSTR-6 |
| 13th | File GSTR-3B for April 2024 | ISD taxpayers |
| 20th | File GSTR-3B for April 2024 | Turnover > ₹5 crores |
| 22nd | File GSTR-3B for April 2024 | Turnover ≤ ₹5 crores |
| 31st | File Form 16 for FY 2023-24 | TDS compliance |
June 2024
| Date | Compliance Requirement | Return/Action |
|---|---|---|
| 11th | File outward supplies return for May 2024 | GSTR-1 (Monthly) |
| 13th | File ISD return for May 2024 | GSTR-6 |
| 13th | File GSTR-3B for May 2024 | ISD taxpayers |
| 15th | Advance tax payment (Q1 FY25) | Challan generation |
| 20th | File GSTR-3B for May 2024 | Turnover > ₹5 crores |
| 22nd | File GSTR-3B for May 2024 | Turnover ≤ ₹5 crores |
| 30th | File income tax returns | Individual taxpayers |
Continue this pattern for the entire financial year with specific attention to quarterly and annual deadlines.
Special Compliance Dates
Quarterly Compliance (QRMP Scheme)
July 2024
- 11th: GSTR-1 for June 2024
- 13th: GSTR-1 for Q1 (Apr-Jun 2024)
- 13th: GSTR-6 for June 2024
- 15th: Advance tax payment (Q1 FY25)
- 20th/22nd: GSTR-3B for June 2024
Payment Schedule:
- April: Pay by 25th
- May: Pay by 25th
- June: Pay with GSTR-3B filing
October 2024
- 11th: GSTR-1 for September 2024
- 13th: GSTR-1 for Q2 (Jul-Sep 2024)
- 13th: GSTR-6 for September 2024
- 15th: Advance tax payment (Q2 FY25)
- 20th/22nd: GSTR-3B for September 2024
Payment Schedule:
- July: Pay by 25th
- August: Pay by 25th
- September: Pay with GSTR-3B filing
January 2025
- 11th: GSTR-1 for December 2024
- 13th: GSTR-1 for Q3 (Oct-Dec 2024)
- 13th: GSTR-6 for December 2024
- 15th: Advance tax payment (Q3 FY25)
- 20th/22nd: GSTR-3B for December 2024
Payment Schedule:
- October: Pay by 25th
- November: Pay by 25th
- December: Pay with GSTR-3B filing
April 2025
- 11th: GSTR-1 for March 2025
- 13th: GSTR-1 for Q4 (Jan-Mar 2025)
- 13th: GSTR-6 for March 2025
- 15th: Advance tax payment (Q4 FY25)
- 20th/22nd: GSTR-3B for March 2025
Payment Schedule:
- January: Pay by 25th
- February: Pay by 25th
- March: Pay with GSTR-3B filing
Annual Compliance Deadlines
Financial Year 2023-24 (Extended Deadlines)
| Return | Original Due Date | Extended Due Date | Status |
|---|---|---|---|
| GSTR-9 | December 31, 2023 | December 31, 2024 | Extended |
| GSTR-9A | December 31, 2023 | December 31, 2024 | Extended |
| GSTR-9C | December 31, 2023 | December 31, 2024 | Extended |
Financial Year 2024-25 (Upcoming Deadlines)
| Return | Due Date | Applicable To |
|---|---|---|
| GSTR-9 | December 31, 2025 | All regular taxpayers |
| GSTR-9A | December 31, 2025 | Composition taxpayers |
| GSTR-9C | December 31, 2025 | Turnover > ₹5 crores |
Important Regulatory Dates
E-Invoice Compliance
| Turnover Threshold | Effective Date | Mandatory E-Invoice |
|---|---|---|
| ₹500 crores+ | October 1, 2020 | ✅ Yes |
| ₹100 crores+ | January 1, 2021 | ✅ Yes |
| ₹20 crores+ | April 1, 2021 | ✅ Yes |
| ₹10 crores+ | October 1, 2022 | ✅ Yes |
| ₹5 crores+ | August 1, 2023 | ✅ Yes |
E-Way Bill Compliance
| Transaction Type | E-Way Bill Required | Threshold |
|---|---|---|
| Inter-state | Always | Above ₹50,000 |
| Intra-state | State-specific | Above ₹50,000 |
| Job Work | Required | Above ₹50,000 |
Penalty and Interest Calendar
Late Filing Penalties
| Return | Penalty (per day) | Maximum Penalty |
|---|---|---|
| GSTR-1 | ₹50 (if no tax liability) | 0.25% of turnover |
| GSTR-3B | ₹50 per day (₹25+₹25); Nil: ₹20/day | Caps per turnover slabs |
| GSTR-9 | 0.25% of turnover or ₹25,000 | Whichever is higher |
Interest Rates
| Nature | Rate | Calculation |
|---|---|---|
| Delayed Payment | 18% per annum | Simple interest, per day |
| Refund Interest | 6% per annum | From application date |
Industry-Specific Deadlines
Real Estate Sector
| Compliance | Due Date | Remarks |
|---|---|---|
| Project Registration | Before launch | RERA compliance |
| GST Registration | Before construction | Mandatory for developers |
| TDS on Property | 7th of next month | 1% on property payments |
E-commerce Operators
| Compliance | Due Date | Requirements |
|---|---|---|
| TCS Return | 10th of next month | GSTR-8 |
| TCS Payment | 10th of next month | 1% of supplies |
| Quarterly Statement | Within 15 days | Supplies through platform |
State-Specific Variations
Professional Tax Due Dates
| State | Due Date | Amount |
|---|---|---|
| Maharashtra | 15th of each month | ₹175-₹2,500 |
| West Bengal | 15th of each month | ₹110-₹2,500 |
| Karnataka | 15th of each month | ₹80-₹2,500 |
| Gujarat | 15th of each month | ₹80-₹2,500 |
Preparation Checklist
Monthly Checklist
Week 1:
- Collect all purchase and sales invoices
- Verify vendor GST registrations
- Update accounting software
Week 2:
- Reconcile bank statements
- Match GSTR-2A with purchase records
- Prepare GSTR-1 draft
Week 3:
- File GSTR-1 by 11th
- Calculate tax liability
- Verify ITC claims
Week 4:
- Make tax payments
- File GSTR-3B by due date
- Generate compliance reports
Annual Checklist
-
Documentation Review
- Compile all monthly returns
- Organize supporting documents
- Verify inter-state transactions
-
Reconciliation
- Match annual figures with monthly returns
- Reconcile ITC claims and reversals
- Verify HSN-wise summary
-
Professional Consultation
- Engage CA/tax consultant
- Review compliance gaps
- Plan for next year
Technology and Automation
GST Portal Features
| Feature | Availability | Benefits |
|---|---|---|
| Auto-population | GSTR-2A, GSTR-2B | Reduced manual entry |
| Mobile App | iOS, Android | On-the-go access |
| API Integration | For software vendors | Real-time data sync |
| Bulk Upload | Excel/JSON format | Faster data entry |
Recommended Tools
- Accounting Software: Tally, SAP, QuickBooks
- GST Software: ClearTax, Vakilsearch, IRIS
- Mobile Apps: GST Portal App, third-party apps
- Document Management: Cloud storage solutions
Conclusion
This comprehensive GST compliance calendar serves as your roadmap for the entire financial year. Regular monitoring of due dates, proactive preparation, and leveraging technology can ensure smooth compliance while avoiding penalties.
Stay Alert: Due dates may change based on government notifications. Always verify current dates on the official GST portal before filing.
Bookmark this calendar and set up monthly reminders to stay on top of your GST compliance requirements throughout the year.
References: CBIC notifications/circulars on staggered due dates and QRMP; GST portal advisories; Section 50 interest provisions; late fee rationalization notifications for GSTR‑3B.