Goods and Services Tax
Practical GST reference for businesses and professionals: due dates, returns, registration, schemes, input tax credit, and compliance essentials. Maintained by CA (Dr) Aman Saluja as educational material under the ICAI Code of Ethics.
GST due date calendar
Interactive month view for GSTR-1, GSTR-3B, QRMP, composition, and annual returns.
- GST returns explainedWho files what: GSTR-1, 3B, 4, 7, 8, 9, 9C and related forms.
- RegistrationThresholds, compulsory registration, documents, and GSTIN basics.
- QRMP schemeQuarterly returns with monthly payment: Category X / Y and PMT-06.
- Composition schemeEligibility, compliance cycle, CMP-08 and GSTR-4.
- Input tax creditEligibility, GSTR-2B, blocked credits, and claim deadlines.
- GSTR-2B & reconciliationAuto-drafted ITC statement and how to reconcile with books.
- InvoicingTax invoice, bill of supply, credit/debit notes, and time of supply.
- E-invoicingIRN, IRP reporting, thresholds, and common compliance points.
- E-way billWhen required, generation, validity, and State-level nuances.
- Reverse chargeRCM supplies, self-invoicing, and ITC on reverse-charged tax.
- Place of supplyCGST/SGST vs IGST: how place of supply decides the levy.
- HSN / SAC codesClassification, digit requirements by turnover, and invoicing.
- LUT & exportsZero-rated supplies, Letter of Undertaking, and refund basics.
- GST refundsCommon refund categories, forms, and documentation overview.
- Notices & scrutinyASMT, DRC, and how to respond to department communications.
- Amendments & correctionsCorrecting returns, credit notes, and amendment principles.
- Late fees & interestConsequences of delayed filing and unpaid tax.
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Contact the practiceThis material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.