GST Compliance Calendar for December 2024
Here are the important GST compliance dates for December 2024:
1st to 7th December 2024
GSTR-1: For taxpayers with turnover greater than ₹5 crore, file GSTR-1 for the month of November 2024.
GSTR-3B: For taxpayers with turnover greater than ₹5 crore, file GSTR-3B for the month of November 2024.
10th December 2024
GSTR-7: File GSTR-7 (Tax Deducted at Source) for the month of November 2024.
GSTR-8: File GSTR-8 (Tax Collected at Source) for the month of November 2024.
11th December 2024
GSTR-1: For taxpayers with turnover less than ₹5 crore, file GSTR-1 for the month of November 2024.
15th December 2024
Due Date for GSTR-9 (Annual Return): File GSTR-9 (Annual Return) for FY 2023-24, for taxpayers required to file a report under Section 92E (transfer pricing).
GST CMP-08: For taxpayers under the Composition Scheme, file GST CMP-08 for the quarter ending September 2024.
20th December 2024
GSTR-3B: For taxpayers with turnover less than ₹5 crore, file GSTR-3B for the month of November 2024.
25th December 2024
GSTR-5: For Non-Resident Foreign Taxpayers, file GSTR-5 for the month of November 2024.
GSTR-5A: For OIDAR (Online Information and Database Access or Retrieval) service providers, file GSTR-5A for the month of November 2024.
31st December 2024
GSTR-9/9A (Annual Return): File GSTR-9/9A for FY 2023-24 (Annual Return) for regular taxpayers and composition scheme taxpayers, respectively.
GST ITC-04: File GST ITC-04 for the quarter ending September 2024 for job work transactions.
Important Reminders:
Nil Return Filing: Even if there are no transactions, taxpayers must file a nil return (GSTR-3B/GSTR-9).
Late Filing Penalty: Ensure timely filing to avoid penalties for late submission of GST returns.
Please note: Ensure that all applicable forms are filed on time to avoid penalties or complications with GST compliance.
Disclaimer: The information provided is for general purposes only and does not constitute professional advice. Always consult with a tax professional for specific guidance.
