Monday, June 3, 2024

GST Compliance Calendar for June 2024

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.


Taxpayer TypeForm TypeReturn Filing FrequencyTax PeriodDue Date
Aggregate turnover of MORE than Rs. 5 CroresGSTR-1MonthlyMay 202411 June 2024
Aggregate turnover of LESS than Rs. 5 CroresGSTR-1MonthlyMay 202411 June 2024
Aggregate turnover of LESS than Rs. 5 Crores – QRMP Scheme taxpayersGSTR-1 IFF (QRMP scheme)Quarterly (for the first 2 months of the quarter)April – June 202413 June 2024


  • 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.


Aggregate TurnoverReturn Filing FrequencyStateTax PeriodDue Date
Greater than 5 croresMonthlyAll statesMay 202420 June 2024
Up to 5 croresMonthlyAll statesMay 202420 June 2024
Up to 5 croresQuarterly (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, LakshadweepApril – June 202422 June 2024
Up to 5 croresQuarterly (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, DelhiApril – June 202424 June 2024

Other Returns and Forms

Return FormReturn/Form Filing FrequencyWho are Required to FileTax PeriodDue Date
GSTR-5MonthlyNon-Resident TaxpayersMay 202413 June 2024
GSTR-5AMonthlyODIAR services providerMay 202420 June 2024
GSTR-6MonthlyInput Service DistributorsMay 202413 June 2024
GSTR-7MonthlyPersons required to deduct TDS under GSTMay 202410 June 2024
GSTR-8MonthlyE-commerce operators required to deduct TCS under GSTMay 202410 June 2024
PMT-06Payment by QRMP taxpayersMay 202425 June 2024
GSTR-11MonthlyUIN holdersMay 202428 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