GST Compliance Calendar for November 2024

As November 2024 unfolds, it\'s essential for businesses to keep track of key GST filing dates to ensure smooth compliance. Missing deadlines can lead to penalties and compliance issues, so this GST compliance calendar outlines the critical filing dates for different GST returns due in November 2024, covering monthly and quarterly filings.

Key Compliance Dates in November 2024

1. GSTR-1 for Monthly Filers
2. Invoice Furnishing Facility (IFF) under the QRMP Scheme
3. GSTR-3B for Monthly Filers
4. GSTR-3B for Quarterly Filers (October to December) under QRMP
5. CMP-08 for Composition Scheme Dealers

• Due Date: November 11, 2024
• Details: Outward supplies of goods and services. Applies to taxpayers with turnover exceeding ₹1.5 crore or who have opted for monthly filing.
• Due Date: November 13, 2024
• Details: For taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme to submit invoices for the first month of the quarter (October 2024).
• Due Date: November 20, 2024
• Details: Summary return for tax payment, outward supplies, and ITC claimed. Applies to taxpayers with turnover exceeding ₹5 crore or monthly filers.
• Due Date: December 22, 2024 (not due in November but relevant for planning)
• Details: Applicable to quarterly filers under the QRMP scheme with turnover up to ₹5 crore.
• Due Date: November 18, 2024
• Details: Quarterly statement-cum-challan for composition scheme dealers to pay tax for the quarter (July to September 2024).

Additional Returns and Forms Due in November 2024

1. GSTR-5 (for Non-resident Taxable Persons)
2. GSTR-5A (for OIDAR Service Providers)
3. GSTR-6 (for Input Service Distributors)
4. GSTR-7 (for Tax Deductors)
5. GSTR-8 (for E-commerce Operators)
6. GSTR-11 (for UIN Holders)

• Due Date: November 20, 2024
• Details: Monthly return for non-resident taxpayers.
• Due Date: November 20, 2024
• Details: Monthly return for Online Information and Database Access or Retrieval (OIDAR) service providers.
• Due Date: November 13, 2024
• Details: Monthly return for Input Service Distributors (ISD) to distribute ITC.
• Due Date: November 10, 2024
• Details: Monthly return for entities required to deduct TDS under GST.
• Due Date: November 10, 2024
• Details: Monthly return for e-commerce operators required to collect TCS.
• Due Date: November 28, 2024
• Details: Monthly return for UIN holders (e.g., embassies, international organizations) to claim refunds on inward supplies.

Summary

Maintaining adherence to the GST filing calendar for November 2024 is essential for businesses to avoid penalties and ensure compliance. Here is a quick summary:

• GSTR-1: November 11
• IFF (QRMP): November 13
• GSTR-3B: November 20 (for monthly filers)
• CMP-08: November 18 (for composition dealers)
• Other Returns: GSTR-5, 5A, 6, 7, 8, 11 with specific due dates throughout the month

Using this compliance calendar, businesses can stay organized and maintain a good compliance record, ultimately supporting smoother GST operations.

GST compliance calendar for November 2024 (Updated on 2nd November 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Note: October 2024 GSTR-3B can be filed upto 30^th November 2024 alongwith applicable interest for cash liability. This will allow taxpayers to reconcile and make necessary amendments in outward liability or claim ITC in respect of purchases pertaining to FY 2023-24.

Other returns and forms -

GST compliance calendar for October 2024 (Updated on 30th September 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Note:

Other returns and forms-

GST compliance calendar for September 2024 (Updated on 31st August 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for August 2024 (Updated on 04th July 2024)

GSTR-1 -

Note - Important changes in GSTR-1:

• HSN summary can be fetched from the HSN details reported while generating e-invoices on the e-invoice portal. However, in case of any error while reporting the HSN / SAC code in the e-invoice, the taxpayer has the option to do the necessary corrections while filing the GSTR-1.
• Taxpayers have the new return functionality of GSTR-1A to add new record or amend existing record reporting in the GSTR-1 filed for that particular tax period. The functionality is open from the actual date of filing of GSTR-1 or the due date of filing of GSTR-1, whichever is earlier. Further, such form can be filed upto the filing of GSTR-3B. Any changes made in GSTR-1 through such form will be reflected in the GSTR-3B of the same month to the taxpayer.

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms- 

 GST compliance calendar for July 2024 (Updated on 01st July 2024)

GSTR-1 -

Note - Important changes in GSTR-1

• HSN summary can be fetched from the HSN details reported while generating e-invoices.
• Taxable supplies made by registered taxpayers through e-commerce operators should be reported under Table 14 of GSTR-1. The amount reported in Table 14 should be sum total of supplies covered under Section 52 and Section 9(5) of the CGST Act.
• Supplies made by e-commerce operators wherein e-commerce operators are required to pay tax under Section 9(5) of the CGST Act is required to be reported in Table 15.

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for June 2024 (Updated on 02nd June 2024)

 GSTR-1 -

Note - Important changes in GSTR-1

• HSN summary can be fetched from the HSN details reported while generating e-invoices.
• All taxpayers having aggregate turnover exceeding INR 5 crores in FY 2023-24 are required to be registered on e-invoice portal and generate e-invoices for all documents pertaining to B2B and export supplies.
• Taxable supplies made by registered taxpayers through e-commerce operators should be reported under Table 14 of GSTR-1. The amount reported in Table 14 should be sum total of supplies covered under Section 52 and Section 9(5) of the CGST Act.
• Supplies made by e-commerce operators wherein e-commerce operators are required to pay tax under Section 9(5) of the CGST Act is required to be reported in Table 15.

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for May 2024 (Updated on 01st May 2024)

GSTR-1 

Note - Important changes in GSTR-1

• HSN summary can be fetched from the HSN details reported while generating e-invoices.
• Supplies made through e-commerce operator wherein e-commerce operator is required to pay tax

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms

GST compliance calendar for April 2024 (Updated on 01st April 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for March  2024 (Updated on 06th March 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for February 2024 (Updated on 06th February 2024)

GSTR-1

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-

GST compliance calendar for January 2024 (Updated on 1st January 2024)

GSTR-1 -

GSTR-3B -

This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated, and non-GST inward supplies, payment of tax details, etc.

Other returns and forms-