This guide provides an overview of the GST compliance requirements for June 2024, including return filing frequencies, tax periods, and due dates for various types of taxpayers.
GSTR-1
| Taxpayer Type | Form Type | Return Filing Frequency | Tax Period | Due Date |
|---|
| Aggregate turnover of MORE than Rs. 5 Crores | GSTR-1 | Monthly | May 2024 | 11 June 2024 |
| Aggregate turnover of LESS than Rs. 5 Crores | GSTR-1 | Monthly | May 2024 | 11 June 2024 |
| Aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayers | GSTR-1 IFF (QRMP scheme) | Quarterly (for the first 2 months of the quarter) | April – June 2024 | 13 June 2024 |
Note:
- HSN summary can be fetched from the HSN details reported while generating e-invoices.
- Taxpayers with aggregate turnover exceeding INR 5 crores in FY 2023-24 must register on the e-invoice portal and generate e-invoices for all B2B and export supplies.
- Taxable supplies made through e-commerce operators should be reported under Table 14 of GSTR-1.
- Supplies under Section 9(5) of the CGST Act must be reported in Table 15.
GSTR-3B
| Aggregate Turnover | Return Filing Frequency | State | Tax Period | Due Date |
|---|
| Greater than 5 crores | Monthly | All states | May 2024 | 20 June 2024 |
| Up to 5 crores | Monthly | All states | May 2024 | 20 June 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | April – June 2024 | 22 June 2024 |
| Up to 5 crores | Quarterly (QRMP Scheme) | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | April – June 2024 | 24 June 2024 |
Other Returns and Forms
| Return Form | Return/Form Filing Frequency | Who are Required to File | Tax Period | Due Date |
|---|
| GSTR-5 | Monthly | Non-Resident Taxpayers | May 2024 | 13 June 2024 |
| GSTR-5A | Monthly | ODIAR services provider | May 2024 | 20 June 2024 |
| GSTR-6 | Monthly | Input Service Distributors | May 2024 | 13 June 2024 |
| GSTR-7 | Monthly | Persons required to deduct TDS under GST | May 2024 | 10 June 2024 |
| GSTR-8 | Monthly | E-commerce operators required to deduct TCS under GST | May 2024 | 10 June 2024 |
| PMT-06 | Payment by QRMP taxpayers | | May 2024 | 25 June 2024 |
| GSTR-11 | Monthly | UIN holders | May 2024 | 28 June 2024 |
This compliance calendar ensures that all GST-registered businesses and taxpayers are aware of their obligations and deadlines for June 2024, helping them stay compliant with GST regulations
