GST Compliance Calendar and Forms Catalogue

GOODS AND SERVICES TAX — COMPLIANCE CALENDAR + FORMS CATALOGUE CONSOLIDATED PRACTITIONER REFERENCE Monthly + Quarterly + Annual compliance timelines across CGST + IGST + UTGST +…

Monthly + Quarterly + Annual compliance timelines across CGST + IGST + UTGST + DGST + Compensation Cess + complete Forms catalogue

Compliance Calendar + Forms | First Edition | May 2026

[Practitioner-grade compliance calendar consolidating all GST due dates + comprehensive forms catalogue with operative provisions, due dates, late fees, and penalty framework]

PART A — MONTHLY COMPLIANCE CALENDAR

A.1 Monthly Compliance Due Dates

DUE DATE	COMPLIANCE
10th of month	Form GSTR-7 (TDS return) by Government deductors / specified persons under s. 51 CGST
10th of month	Form GSTR-8 (TCS return) by e-commerce operators under s. 52 CGST
11th of month	Form GSTR-1 (Outward supplies) for monthly filers under s. 37 CGST
13th of month	Form GSTR-1 IFF (Invoice Furnishing Facility) for QRMP scheme taxpayers (Months 1 and 2 of quarter)
13th of month	Form GSTR-5 (Non-resident foreign supplier return) under s. 39(5) CGST
13th of month	Form GSTR-6 (Input Service Distributor return) under s. 39(4) CGST
20th of month	Form GSTR-3B for monthly regular taxpayers (turnover > Rs. 5 cr or non-QRMP) under s. 39(1) CGST
20th of month	Form GSTR-5A (OIDAR foreign supplier monthly return) under s. 14 IGST
22nd of month	Form GSTR-3B for QRMP taxpayers in 15 specified States (Category X — south + central India)
24th of month	Form GSTR-3B for QRMP taxpayers in remaining specified States (Category Y — north + east India)
25th of month	Form PMT-06 (Monthly payment for QRMP taxpayers — months 1 + 2 of quarter)
30th of month	Form ITC-04 (Job work goods return summary) — quarterly basis but monthly value-wise reporting
End of month	Compensation Cess monthly settlement via GSTR-3B framework

A.2 Monthly Operational Reminders

Generate E-way bills for inter-State movement above Rs. 50,000 + intra-State per State threshold.
Issue tax invoices under Rule 46 with all required particulars.
Issue self-invoices under Rule 36 for RCM supplies + retain.
Issue credit / debit notes under s. 34 CGST + Rule 53 for adjustments.
For ECO clients, prepare GSTR-8 with TCS particulars by 10th.
For Government deductor clients, prepare GSTR-7 + Form GSTR-7A certificate to deductee by 10th.
Pay tax via electronic cash / credit ledger by 20th / 22nd / 24th depending on State + scheme.
Reconcile GSTR-2A / GSTR-2B with purchase register for ITC reconciliation.
Apply Rule 88A IGST-first utilisation principle.
For PMT-09 transfers, monthly cycle settlement via s. 17A IGST framework.

PART B — QUARTERLY COMPLIANCE CALENDAR

B.1 Quarterly Compliance Due Dates (QRMP Scheme + Other)

DUE DATE	COMPLIANCE
13th of month following quarter	Form GSTR-1 (Outward supplies) for QRMP scheme taxpayers (annual turnover up to Rs. 5 cr)
18th of month following quarter	Form CMP-08 (Quarterly composition payment statement) under s. 10 CGST
22nd of month following quarter	Form GSTR-3B for QRMP taxpayers (Category X states)
24th of month following quarter	Form GSTR-3B for QRMP taxpayers (Category Y states)
25th of month following quarter	Form ITC-04 (Job work return for goods sent to job worker) — quarterly cycle
Quarterly intervals	Refund applications under Rule 89 typically filed quarterly (Form RFD-01) for zero-rated / inverted-duty refunds

PART C — ANNUAL COMPLIANCE CALENDAR

C.1 Annual Compliance Due Dates

DUE DATE	COMPLIANCE
31 March (annual)	Form GST RFD-11 (Letter of Undertaking) renewal for next financial year — file before 1 April
30 April (annual)	Form GSTR-4 (Annual return for composition taxpayers) under s. 10 + s. 44 CGST
30 June (annual)	Form GSTR-9 (Annual return for regular taxpayers) under s. 44 CGST — extended to 31 Dec typically
30 June (annual)	Form GSTR-9C (Reconciliation statement) under s. 44 CGST for turnover > Rs. 5 cr — self-certified post FA 2021
Within 6 months of FY-end	Annual return + reconciliation finalisation
Within 12 months of FY-end	Annual return filing extended deadline per CBIC notifications
Annual recurring	DGGI / Departmental audit cycle for selected taxpayers

PART D — EVENT-DRIVEN COMPLIANCE

D.1 Event-driven Compliance

TRIGGER EVENT	COMPLIANCE
New business / registration threshold crossed	Form REG-01 application within 30 days; threshold per s. 22 + s. 24 CGST
Inter-State first supply	Compulsory registration under s. 24(i) CGST regardless of threshold
E-commerce operation start	Compulsory registration under s. 24 CGST + ECO-specific notifications
OIDAR foreign supplier start	Form REG-10 simplified registration under s. 14 IGST
Change in business particulars	Form REG-14 amendment application within 15 days
Voluntary registration option	Form REG-01 with optional registration intent under s. 25(3)
Cancellation request	Form REG-16 application by taxpayer
Departmental cancellation	Form REG-17 SCN by officer; Form REG-19 cancellation order
Revocation of cancellation	Form REG-21 application within 30 days extendable per s. 30 + post FA 2020 framework
Audit notice received	Form GST ADT-01 — auditee response framework
Scrutiny notice received	Form ASMT-10 SCN; reply via Form ASMT-11
SCN under s. 73 / 74	Form GST DRC-01 / DRC-02 — reply within prescribed time
Demand order	Form GST DRC-07 — appeal within 3 months to Appellate Authority
Recovery action	Form GST DRC-13 (bank attachment); Form DRC-22 (provisional attachment)
Refund eligibility event (export, inverted, etc.)	Form GST RFD-01 within 2 years of relevant date
Inter-head cash transfer requirement	Form PMT-09 (post 01.01.2020)
Composition opt-in	Form GST CMP-02 — file before 31 March (annual) or beginning of FY
Composition opt-out	Form GST CMP-04 — file within 7 days of crossing threshold
Advance Ruling application	Form GST ARA-01 with fees Rs. 5,000 + 5,000 CGST + State component
Appeal to Appellate Authority	Form GST APL-01 within 3 months under s. 107 CGST
Appeal to Appellate Tribunal	Form GST APL-05 within 3 months under s. 112 CGST

PART E — COMPLETE FORMS CATALOGUE

E.1 Registration Forms (REG Series)

FORM	PURPOSE
REG-01	Application for registration under s. 22 / 24 CGST
REG-02	Acknowledgement of registration application
REG-03	Notice for additional information
REG-04	Application for clarification
REG-05	Rejection order
REG-06	Registration certificate
REG-07	TDS deductor registration (Government / specified)
REG-08	TDS deductor cancellation
REG-09	Non-resident foreign person registration
REG-10	Simplified OIDAR registration under s. 14 IGST
REG-11	Extension of period for OIDAR
REG-12	Temporary registration order for unregistered person under s. 25
REG-13	UIN holder registration (UN agencies, embassies, etc.)
REG-14	Amendment of registration particulars
REG-15	Order for amendment
REG-16	Cancellation application by taxpayer
REG-17	SCN for cancellation by officer
REG-18	Reply to SCN for cancellation
REG-19	Cancellation order
REG-20	Dropping cancellation proceedings
REG-21	Revocation of cancellation application
REG-22	SCN for revocation
REG-23	Reply to SCN for revocation
REG-24	Revocation order
REG-25	Migration order
REG-26	Aadhaar authentication framework (post FA 2021)
REG-27	Migration completion
REG-28	Provisional registration
REG-29	Cancellation of provisional registration
REG-30	Field visit report
REG-31	GSTIN suspension

E.2 Return Forms (GSTR Series)

FORM	PURPOSE
GSTR-1	Outward supplies return — monthly / quarterly (QRMP)
GSTR-1A	Auto-drafted amendments framework (post 2024)
GSTR-2A	Auto-populated inward supplies (view-only)
GSTR-2B	Auto-populated monthly ITC statement (post 01.01.2021)
GSTR-3A	Default notice for non-filing
GSTR-3B	Summary return with tax payment — monthly / quarterly
GSTR-4	Annual return for composition taxpayers
GSTR-5	Non-resident foreign supplier monthly
GSTR-5A	OIDAR foreign supplier monthly (s. 14 IGST)
GSTR-6	Input Service Distributor monthly
GSTR-7	TDS deductor monthly (s. 51 CGST + IGST proviso 1)
GSTR-7A	TDS certificate to deductee
GSTR-8	TCS by ECO monthly (s. 52 CGST + IGST proviso 2)
GSTR-8A	TCS auto-populated for supplier
GSTR-9	Annual return for regular taxpayers
GSTR-9A	Annual return for composition (omitted from FY 2019-20 onwards)
GSTR-9C	Reconciliation statement (post FA 2021 self-certified)
GSTR-10	Final return after cancellation
GSTR-11	UIN holder return
CMP-08	Quarterly composition payment statement

E.3 Refund Forms (RFD Series)

FORM	PURPOSE
RFD-01	Refund application — comprehensive for all refund categories
RFD-01A	Older format — superseded
RFD-01B	Refund order
RFD-02	Acknowledgement
RFD-03	Deficiency memo
RFD-04	Provisional refund order (90% for zero-rated within 7 days)
RFD-05	Payment advice
RFD-06	Final refund order
RFD-07	Order withholding refund
RFD-08	SCN for rejection
RFD-09	Reply to SCN
RFD-10	Refund of integrated tax to UIN agencies (UN, embassies, etc.) under s. 55 + Rule 95
RFD-11	Letter of Undertaking for export without IGST under Rule 96A

E.4 Payment Forms (PMT Series)

FORM	PURPOSE
PMT-01	Electronic cash ledger
PMT-02	Electronic credit ledger
PMT-03	Order for credit reversal
PMT-04	Communication of GSTIN to taxpayer
PMT-05	Application for unblocking of e-credit ledger
PMT-06	Monthly payment for QRMP (months 1 + 2)
PMT-07	Cash ledger order
PMT-09	Cross-ledger cash transfer (post 01.01.2020 via s. 17A IGST framework)

E.5 ITC Forms (ITC Series)

FORM	PURPOSE
ITC-01	Transition ITC declaration
ITC-02	ITC transfer on transfer of business
ITC-02A	ITC transfer for distinct persons (related entities)
ITC-03	ITC reversal on opting for composition
ITC-04	Job-work return — goods sent to / received from job worker

E.6 Demand Forms (DRC Series)

FORM	PURPOSE
DRC-01	Demand notice / SCN under s. 73 / 74
DRC-01A	Pre-SCN intimation
DRC-02	Statement of demand
DRC-03	Voluntary payment / SCN payment
DRC-04	Acknowledgement of voluntary payment
DRC-05	Conclusion of proceedings
DRC-06	Reply to SCN
DRC-07	Demand / Recovery order
DRC-08	Summary modification order
DRC-09	Recovery via Customs collection mechanism
DRC-10	Notice for auction of attached property
DRC-11	Notice to successful bidder
DRC-12	Certificate of sale
DRC-13	Bank attachment notice
DRC-14	Recovery from third party / debtor
DRC-15	Application for recovery
DRC-16	Notice for sale of immovable property
DRC-17	Certificate by Revenue Recovery Officer
DRC-18	Certificate of recovery
DRC-19	Recovery from successor
DRC-20	Application for instalment payment
DRC-21	Order for instalment
DRC-22	Provisional attachment order under s. 83 CGST
DRC-23	Restoration of property
DRC-24	Intimation to Liquidator
DRC-25	Continuance of recovery proceedings

E.7 Assessment Forms (ASMT Series)

FORM	PURPOSE
ASMT-01	Application for provisional assessment under s. 60
ASMT-02	Notice for additional information
ASMT-03	Reply to ASMT-02
ASMT-04	Provisional assessment order
ASMT-05	Furnishing security under provisional assessment
ASMT-06	Final assessment notice
ASMT-07	Final assessment order
ASMT-08	Release of security
ASMT-09	Determination order
ASMT-10	Scrutiny notice under s. 61
ASMT-11	Reply to scrutiny notice
ASMT-12	Order accepting reply / dropping proceedings
ASMT-13	Best judgment assessment order under s. 62 (non-filer)
ASMT-14	SCN for best judgment assessment under s. 64 (unregistered person)
ASMT-15	Best judgment assessment order under s. 64
ASMT-16	Special audit order under s. 66
ASMT-17	Order for withdrawal of best judgment assessment under s. 62(2)
ASMT-18	Order accepting reply to best judgment SCN

E.8 Advance Ruling Forms (ARA Series)

FORM	PURPOSE
ARA-01	Application for Advance Ruling
ARA-02	Appeal to Appellate Authority
ARA-03	Acknowledgement

E.9 Appeals Forms (APL Series)

FORM	PURPOSE
APL-01	Appeal to Appellate Authority under s. 107
APL-02	Acknowledgement
APL-03	Departmental appeal
APL-04	Summary of demand
APL-05	Appeal to Appellate Tribunal under s. 112
APL-06	Cross-objection
APL-07	Departmental Tribunal appeal
APL-08	Cancellation of appeal

E.10 Audit Forms (ADT Series)

FORM	PURPOSE
ADT-01	Notice for conducting audit under s. 65
ADT-02	Audit observations communication
ADT-03	Special audit notice under s. 66
ADT-04	Special audit final order

E.11 Other Forms

FORM	PURPOSE
CMP-01	Migration to composition (pre-GST)
CMP-02	Opt-in to composition for new FY
CMP-03	Stock declaration on opting composition
CMP-04	Opt-out of composition (event-driven)
CMP-05	Notice for denial of composition
CMP-06	Reply to CMP-05
CMP-07	Order on composition denial
CMP-08	Quarterly composition payment statement
TRAN-1	Transitional credit declaration
TRAN-2	Transitional credit for sale of pre-GST stock
TRAN-3	Transitional CENVAT credit for input service distributor
EWB-01	E-way bill (Rule 138 series)
EWB-02	Consolidated e-way bill
EWB-03	Verification of e-way bill
EWB-04	Inspection report
EWB-05	Application for unblocking e-way bill
EWB-06	Order on unblocking application
INV-01	Invoice Reference Number (IRN) for e-invoicing
MOV-01	Statement under s. 67
MOV-02	Order for detention of goods / conveyance under s. 129
MOV-03	Order for confiscation under s. 130
MOV-04	Physical verification report
MOV-05	Release of goods / conveyance
MOV-06	Order for release on bond
MOV-07	Notice
MOV-08	Reply
MOV-09	Order
MOV-10	Notice for confiscation
MOV-11	Order for confiscation

PART F — PENALTY + LATE FEE FRAMEWORK

F.1 Late Fees for Late Filing

FORM / RETURN	LATE FEE
GSTR-1 / GSTR-3B (regular)	Rs. 50/day (Rs. 25 CGST + Rs. 25 State component); Rs. 20/day for NIL returns; max Rs. 5,000 / 10,000 / 25,000 / 50,000 per return based on turnover slab (post 2021 FA framework)
GSTR-4 (annual composition)	Rs. 200/day max Rs. 5,000 per FY (some categories Rs. 500/day for non-NIL)
GSTR-7 (TDS)	Rs. 200/day max per category framework
GSTR-8 (TCS)	Rs. 200/day max per category framework
GSTR-9 / 9C (annual)	Rs. 200/day capped per turnover slab
PMT-09	No late fee — voluntary inter-head transfer
Refund applications	No late fee but 2-year limitation under s. 54 — beyond which barred

F.2 Penalty Framework (s. 122 + s. 73/74 CGST)

OFFENCE	PENALTY
s. 73 — Short-payment / non-payment / wrong refund (non-fraud)	10% of tax or Rs. 10,000 whichever higher; reduces to NIL if paid within 30 days of SCN
s. 74 — Tax evasion via fraud / wilful misstatement / suppression	100% of tax; reduces to 25% if paid within 30 days of SCN; further reduction to 15% / 25% in early-stage payments
s. 122(1) — General offences	Rs. 10,000 or amount of tax involved whichever higher
s. 122(1A) (inserted DGST Amendment Act III) — Beneficiary penalty	Penalty on third-party retaining benefit of evasion = tax evaded / ITC availed amount
s. 122(2) — Repeat offence	Higher penalty framework
s. 122(3) — Aids / abets	Up to Rs. 25,000
s. 124 — Officer non-cooperation	Up to Rs. 25,000
s. 125 — General residual penalty	Up to Rs. 25,000
s. 132 — Prosecution (above Rs. 1 cr threshold)	Imprisonment 1 to 5 years + fine
Rule contravention (s. 22(4))	Up to Rs. 10,000
E-way bill non-compliance (s. 129)	200% of tax / Rs. 25,000 framework + detention

PART G — COMPLIANCE PRACTITIONER NOTES

G.1 Compliance Best Practices

Subscribe to CBIC + State gazette + GST Council notification feeds.
Maintain master compliance calendar with all 5 Acts' due dates per client.
Reconcile GSTR-2A / GSTR-2B with purchase register monthly.
Apply Rule 88A IGST-first principle for utilisation.
For cess-bearing supplies, maintain separate cess credit ledger (siloed per s. 11(2) Compensation Act).
For QRMP scheme taxpayers, manage IFF (months 1 + 2) + quarterly GSTR-1 + PMT-06.
For ECO clients, GSTR-8 by 10th; TCS reconciliation with sellers via GSTR-8A.
For Government deductor clients, GSTR-7 + GSTR-7A certificate by 10th.
For OIDAR foreign supplier clients, GSTR-5A by 20th.
For composition clients, CMP-08 quarterly + GSTR-4 annual.
For annual filing, GSTR-9 + 9C; reconciliation framework critical.
For LUT renewal (export), file RFD-11 before 1 April.
For refund applications, file RFD-01 quarterly (zero-rated) with proper documentation.
For ITC claims, ensure GSTR-2B reconciliation; Rule 36(4) restriction.
For Rule 86A blocking, monitor and challenge if arbitrary.
For Rule 86B 99% cap, identify applicable taxpayer categories.
For e-way bill, generate per Rule 138 framework before movement.
For e-invoicing (Rule 48), generate IRN for B2B above threshold.
For audit / SCN responses, build layered defence per landmark cases matrix.
Periodic CBIC notification review essential.

G.2 Critical Compliance Deadlines (Annual View)

DATE	CRITICAL COMPLIANCE
1 April (annual)	LUT renewal (Form RFD-11); new FY composition opt-in (Form CMP-02)
30 April	GSTR-4 annual composition return
30 June	GSTR-9 + 9C annual return (typically extended to 31 Dec)
30 November (FA 2022 substitution)	ITC time-limit cut-off for previous FY (per amended s. 16(4) framework)
31 March	End of FY; prepare for next FY transition; pay outstanding tax
Continuous	Monthly + quarterly compliance as per cycle

CROSS-REFERENCES

CGST Act 2017 + Rules 2017 — Foundational framework.
IGST Act 2017 + Rules — Inter-State + cross-border.
UTGST Act 2017 + Rules — UTs without Legislature.
DGST Act 2017 + Rules + Amendment Acts I-V + 2024 series — Delhi.
GST (Compensation to States) Act 2017 + Cess.
Cross-statute Integration Workbook + Worked Examples Supplement + Sector-Specific Commentary.
GSTN portal — single compliance interface.
CBIC website — operative notifications + circulars.
Delhi gazette — DGST-specific updates.
GST Council recommendations — Pre-condition for amendments.
Rule 88A CGST — IGST-first utilisation.
Rule 36(4) CGST — ITC restriction framework.
Rule 42/43 CGST — ITC reversal for exempt supplies.
Rule 86A CGST — ITC blocking.
Rule 86B CGST — 99% cap framework.
Rule 138 series CGST — e-way bill.
s. 16(4) CGST — ITC time-limit (post-amendment FA 2024 relaxation).
s. 44 CGST — Annual return framework.
s. 22-30 CGST — Registration framework.
s. 37-48 CGST — Returns framework.
s. 49-53A CGST — Payment of tax framework.
s. 54-58 CGST — Refund framework.
s. 65-66 CGST — Audit framework.
s. 67-72 CGST — Inspection / search / seizure.
s. 73-84 CGST — Demands + recovery.
s. 107-121 CGST — Appeals + revision.
s. 122-138 CGST — Offences + penalties + prosecution.
Mohit Minerals + VKC Footsteps + Safari Retreats + Bharti Airtel + Filco Trade — Key cases.

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