Here is a GST Compliance Calendar for January 2025 to help you stay on top of important due dates for GST filing:
| Due Date | Form Name | Details | Applicable For |
| 10th January 2025 | GSTR-7 | Summary of TDS under GST deducted and deposited. | Registered persons required to deduct TDS under GST. |
| 10th January 2025 | GSTR-8 | Details of TCS collected under GST. | E-commerce operators registered under GST. |
| 11th January 2025 | GSTR-1 | Outward supplies return for the month of December 2024. | Registered persons (monthly filers). |
| 13th January 2025 | IFF (Optional)** | Upload details of B2B invoices for December 2024 under the QRMP Scheme. | Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme. |
| 13th January 2025 | GSTR-6 | Input Service Distributor (ISD) return for December 2024. | Input Service Distributors. |
| 18th January 2025 | CMP-08 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition taxable person or taxpayer who have opted for composition levy. | Taxpayers who either have registered as composition taxable person through Form GST REG-01 or taxpayers who have opted for composition levy through Form GST CMP-02, need to file Form GST CMP-08. |
| 20th January 2025 | GSTR-3B | Summary return of sales and input tax credit for December 2024. | Regular taxpayers (monthly filers). |
| 20th January 2025 | GSTR-5 | Summary return for December 2024. | Non-resident taxable persons. |
| 20th January 2025 | GSTR-5A | Summary of outward supplies for OIDAR services for December 2024. | OIDAR service providers. |
| 22nd January 2025 | GSTR 3B | Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period. | All normal taxpayers and casual taxpayers are required to file Form GSTR-3B. |
| 25th January 2025 | PMT-06 | Payment of tax under the QRMP scheme for December 2024 (via challan). | Taxpayers under the QRMP scheme. |
| 28th January 2025 | GSTR 11 | Form GSTR-11 is a statement of inward supply of goods or services or both received by Unique Identity Number (UIN) holders, which is required to be filed by them on a quarterly basis. | Form GSTR-11 is a form to be filed by every registered person, who has been issued a Unique Identity Number (UIN), to get tax credit/refunds under GST. |
| 31st January 2025 | GSTR-9/9C** | Annual Return/Annual Reconciliation Statement for FY 2023-24 (extended date may apply). | Taxpayers with annual turnover exceeding ₹2 crores (9C required for > ₹5 crores). |
Notes:
- QRMP Scheme: Quarterly taxpayers are not required to file GSTR-3B monthly but can opt to make payments using PMT-06 by the 25th of the subsequent month.
- Annual Filings: If the government extends the due date for GSTR-9/9C, ensure to stay updated with notifications.
Always verify any government notifications for potential changes to these dates.
