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    <description>The schedule sets GST return due dates by registrant category and return form, distinguishing regular taxable persons by turnover, composition scheme holders, non resident taxable persons, suppliers of online information/database services, input service distributors, and job worker transactions. Each category is assigned specific forms (GSTR 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GST ITC 04, GST TRAN 1) with deadlines anchored to specified notifications and orders; several returns will be notified for subsequent months and phased implementation is indicated.</description>
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