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GSTR-9 Manual
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GSTR-9 Manual
(For FY 2023-24)
Updated Instructions (Table-wise)
Table 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable
(4A) Supplies made to unregistered persons (B2C)
(4B) Supplies made to registered person (B2B)
(4C) Zero rated supply (Export) on payment of tax (Except supplies to SEZ)
(4D) Supplies to SEZ on payment of tax
(4F) Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
(4G) Inward supplies on which tax is to be paid on the reverse charge basis
(4G1) Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report]
(4I) Credit notes issued in respect of transactions specified in (B) to (E) above (-)
(4J) Debit notes issued in respect of transactions specified in (B) to (E) above (+)
(4K) Supplies/tax declared through Amendments (+)
(4L) Supplies/tax reduced through Amendments (-)
(4N) Supplies and advances on which tax is to be paid (H + M) above
Table 5: Details of Outward supplies made during the financial year on which tax is not payable
(5A) Zero rated supply (Export) without payment of tax
(5B) Supply to SEZ without payment of tax
(5C) Supplies on which tax is to be paid by the recipient on reverse charge basis
(5C1) Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report]
(5E) Nil Rated
5E may be clubbed & reported in 5D.
(5F) Non-GST supply (includes no supply)
(5H) Credit notes issued in respect of transactions specified in (A to F) above (-)
5H may be clubbed & reported net of figures in 5A to 5F.
(5I) Debit Notes issued in respect of transactions specified in (A to F) above (+)
5I may be clubbed & reported net of figures in 5A to 5F.
(5J) Supplies declared through Amendments (+)
5J may be clubbed & reported net of figures in 5A to 5F.
(5K) Supplies reduced through Amendments (-)
5K may be clubbed & reported net of figures in 5A to 5F.
(5M) Turnover on which tax is not to be paid (G + L above)
(5N) Total Turnover (including advances) (4N + 5M - 4G – 4GI above)
Table 6: Details of ITC availed during the financial year
(6A) Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
(6B) Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.
(6C) Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.
(6D) Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.
(6E) Import of goods (including supplies from SEZ)
ITC on Input and Capital goods to be shown separately.
(6F) Import of services (excluding inward supplies from SEZ)
(6G) Input Tax credit received from ISD
(6H) Amount of ITC reclaimed (other than B above) under the provisions of the Act
(6K) Transition Credit through TRAN-I (including revisions if any)
(6L) Transition Credit through TRAN-II
(6M) Any other ITC availed but not specified above
(6O) Total ITC availed (I + N above)
Table 7: Details of ITC Reversed and Ineligible ITC for the financial year
(7A) As per Rule 37
7A may be clubbed & reported in 7H.
(7B) As per Rule 39
7B may be clubbed & reported in 7H.
(7C) As per Rule 42
7C may be clubbed & reported in 7H.
(7D) As per Rule 43
7D may be clubbed & reported in 7H.
(7E) As per section 17(5)
7E may be clubbed & reported in 7H.
(7F) Reversal of TRAN-I credit
(7G) Reversal of TRAN-II credit
(7H) OTHER REVERSALS (PL. SPECIFY)
Mandatory, if Applicable
(7I) Total ITC Reversed (Sum of A to H above)
(7J) Net ITC Available for Utilization (6O - 7I)
Table 8: Other ITC related information
(8A) ITC as per GSTR-2B [Table 3 thereof]
(8B) ITC as per sum total of 6(B) and 6(H) above
(8C) ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period
(8E) ITC available but not availed
(8F) ITC available but ineligible
(8G) IGST paid on import of goods (including supplies from SEZ)
(8H) IGST credit availed on import of goods (as per 6(E) above)
(8J) ITC available but not availed on import of goods (Equal to I)
(8K) Total ITC to be lapsed in current financial year (E + F + J)
Table 9: Details of tax paid as declared in returns filed during the financial year
(9) Details of tax paid as declared in returns filed during the financial year
Table 10: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
(10) Supplies / tax declared through Amendments (+) (net of debit notes)
Table 11: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
(11) Supplies / tax reduced through Amendments (-) (net of credit notes)
Table 12: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
(12) Reversal of ITC availed during previous financial year
Taxpayer has an option not to fill this table.
Table 13: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
(13) ITC availed for the previous financial year
Taxpayer has an option not to fill this table.
Table 14: Differential tax paid on account of declaration in table no. 10 & 11
(14) Differential tax paid on account of declaration in table no. 10 & 11
Mandatory, if Applicable.
Table 15: Particulars of Demands and Refunds
(15A) Total Refund claimed
Taxpayer has an option not to fill this table.
(15B) Total Refund sanctioned
Taxpayer has an option not to fill this table.
(15C) Total Refund Rejected
Taxpayer has an option not to fill this table.
(15D) Total Refund Pending
Taxpayer has an option not to fill this table.
(15E) Total demand of taxes
Taxpayer has an option not to fill this table.
(15F) Total taxes paid in respect of E above
Taxpayer has an option not to fill this table.
(15G) Total demands pending out of E above
Taxpayer has an option not to fill this table.
Table 16: Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
(16A) Supplies received from Composition taxpayers
Taxpayer has an option not to fill this table.
(16B) Deemed supply under section 143
Taxpayer has an option not to fill this table.
(16C) Goods sent on approval basis but not returned
Taxpayer has an option not to fill this table.
Table 17: HSN wise summary of Outward Supplies
(17) HSN wise summary of Outward Supplies
Table 18: HSN wise summary of Inward Supplies
(18) HSN wise summary of Inward Supplies
Taxpayer has an option not to fill this table.
Table 19: Late fee payable and paid
(19) Late fee payable and paid
Mandatory, if Applicable.
________________
1. Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018
2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it was read as
3. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September, 2018"
4. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier"
5. Omitted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as
"3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return."
6. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
7. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
8. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September 2018”
9. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier”
10. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier”
11. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier
12. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier”
13. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
14. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
15. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
16. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
17. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return."
18. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
19. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
20. Omitted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "unclaimed during FY 2017-18"
21. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
22. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
23. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
24. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
25. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
26. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
27. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
28. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
29. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
30. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
31. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
32. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "FY 2017-18"
33. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
34. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
35. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
36. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
37. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
38. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
39. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
40. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
41. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
42. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
43. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
44. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
45. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
46. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
47. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
48. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
49. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
50. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
51. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
52. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
53. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as
"13[For FY 2017-18] ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April 3[2018 to March 2019] 14[For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019]"
54. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as
"15[For FY 2017-18] Particulars of the transactions for the 4[FY 2017-18 declared in returns between April 2018 till March 2019] 16[For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019]"
55. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
56. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
57. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
58. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
59. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
60. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
61. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
62. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
63. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
64. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as
"36[For FY 2017-18,] Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April 8[2018 to March 2019] shall be declared here. 37[For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.] Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 38[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).]"
65. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
66. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
67. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
68. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
69. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
70. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
71. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
72. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
73. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "and 2019-20"
74. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
75. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
76. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "and 2019-20"
77. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "FY 2019-20"
78. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
79. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
80. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
81. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
82. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
83. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
84. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
85. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
86. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
87. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
88. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "73[, 2019-20 and 2020-21]"
89. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "For FY 2019-20 74[and 2020-21]" & "77[FY 2019-20 and 2020-21]"
90. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
91. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
92. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
93. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
94. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
95. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
96. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
97. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
98. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
99. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
100. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022
101. Substituted vide NOTIFICATION NO. 22/2022–Central Tax dated 15-11-2022 before it was read as, "between April, 2022 to September, 2022"
102. Substituted vide NOTIFICATION NO. 22/2022–Central Tax dated 15-11-2022 before it was read as, "April, 2022 to September, 2022"
103. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.
104. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".
105. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, 89[FY 2019-20, 2020-21 and 2021-22].
106. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".
107. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.
108. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".
109. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.
110. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".
111. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "For FY 2021-22".
112. Inserted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024.
113. Substituted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024 before it was read as, ”Sub-total (A to G above)”
114. Substituted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024 before it was read as, “Total Turnover (including advances) (4N + 5M - 4G above)”
115. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".
116. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "105[FY 2019-20, 2020-21, 2021-22 and 2022-23]".
117. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".
Digital GST Library
Plan starts from
₹ 5,000/-
(For 1 Year)
Jan
15 Jan
☑ Quarterly | GSTR-1
GSTR-1 for the Quarter Oct - Dec 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT [Due date extended vide Notification No.01/2025 dated 10.01.2025]
☑ Monthly | GSTR-5
GSTR-5 for the m/o Dec 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)] [Due date extended vide Notification No.03/2025 dated 10.01.2025]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Dec 2024 [For Input Service Distributors - Rule 65 & Section 39(4)]. [Due date extended vide Notification No.04/2025 dated 10.01.2025]
18 Jan
☑ Quarterly | CMP-08
CMP-08 for Quarter Oct - Dec 2024 (For Composite Taxpayers - Rule 62).
20 Jan
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Dec 2024 [Return by OIDAR Service Providers - Rule 64.]
22 Jan
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Dec 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
24 Jan
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
26 Jan
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States. [Due date extended vide Notification No.02/2025 dated 10.01.2025]
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
28 Jan
☑ Monthly | GSTR-11
GSTR-11 for the m/o Dec 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
31 Jan
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)