GST compliance schedule/calendar for January 2025 (Tax Period: December 2024) with all GST return due dates, including GSTR-1, GSTR-3B, GSTR-7, and QRMP deadlines:

Forms (Due Date): Compliance Particulars
GSTR-7 (Due on 10 January 2025): TDS return to be filed by registered persons required to deduct tax at source under GST, reporting details of TDS deducted and paid during December 2024.
GSTR-8 (Due on 10 January 2025): Statement to be furnished by electronic commerce operators required to collect tax at source (TCS) on net taxable supplies made through the platform during December 2024.
GSTR-1 (Due on 11 January 2025): Statement of outward supplies to be filed by taxpayers having aggregate turnover exceeding ₹5 crore, or those who have opted for monthly filing, reporting B2B, B2C, exports, and other outward supplies for December 2024.
IFF (Due on 13 January 2025): Optional facility for QRMP taxpayers with aggregate turnover up to ₹5 crore to report outward supplies for December 2024, enabling recipients to avail input tax credit on a monthly basis.
GSTR-1A (Due on 13 January 2025): Facility to amend or accept modifications in outward supply details for the current tax period based on recipient’s feedback, auto-drafted corrections, or reconciliation needs.
GSTR-5 (Due on 13 January 2025): Return to be filed by non-resident taxable persons, containing details of outward supplies, inward supplies, tax payable, and tax paid for December 2024.
GSTR-6 (Due on 13 January 2025): Return to be filed by Input Service Distributors (ISD) reporting details of input tax credit received and distributed during December 2024.
CMP-08 (Due on 18 January 2025): Quarterly statement-cum-challan for taxpayers under the Composition Scheme, reporting self-assessed tax for Quarter 3 of Financial Year 2024-25 (October/November/December 2024).
GSTR-3B (Due on 20 January 2025): Monthly summary return to be filed by all regular taxpayers (other than QRMP taxpayers), declaring consolidated outward supplies, inward supplies, input tax credit, tax liability, and tax payment for December 2024.
GSTR-5A (Due on 20 January 2025): Return to be filed by Online Information and Database Access or Retrieval (OIDAR) service providers supplying services from outside India to non-taxable online recipients or registered persons in India, including details of online money gaming where applicable.
GSTR-3B QRMP Gr 1 (Due on 22 January 2025): Quarterly return for QRMP taxpayers having principal place of business in Group 1 States/UTs – Andaman & Nicobar Islands, Andhra Pradesh, Chhattisgarh, Dadra & Nagar Haveli, Daman & Diu, Goa, Gujarat, Karnataka, Kerala, Lakshadweep, Maharashtra, Madhya Pradesh, Puducherry, Tamil Nadu, Telangana, for Quarter 3 of Financial Year 2024-25 (October/November/December 2024).
GSTR-3B QRMP Gr 2 (Due on 24 January 2025): Quarterly return for QRMP taxpayers having principal place of business in Group 2 States/UTs – Arunachal Pradesh, Assam, Bihar, Chandigarh, Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Ladakh, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tripura, Uttar Pradesh, Uttarakhand, West Bengal, for Quarter 3 of Financial Year 2024-25 (October/November/December 2024).
Month-wise GST Compliance Schedule/Calendar