GST Registration Helpline: 85698 56987
GST Returns Helpline: 85698 56987

Due Dates for GST Registration


Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing)

Period (Quarterly)

Due dates

Jan- Mar

30th April 2018

Apr-June 2018

31st July 2018

For turnover of more than Rs 1.5 cr



July to Nov

10th Jan 2018


10th Feb 2018

Jan 2018

10th Mar 2018

Feb 2018

10th Apr 2018

March 2018

10th May 2018

April 2018

31st May 2018

May 2018

10th June 2018

June 2018

10th July 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing currently suspended but the dates for July 2017 to March 2018 will be worked out later by a Committee of Officers.


  • GSTR-3B has been extended to June 2018

  • All businesses have to file GSTR-3B by 20th of next month until September 2018.

The due date for the month of April 2018 is extended to 22nd May 2018 from 20th May 2018. Read the press release here.


Due date  for the quarter April 2018 to June 2018 is 18th July 2018


Due date for May 2018 is 20th June 2018


Due date for May 2018 is 20th June 2018


Latest Update! As on 31st May 2018

Due date of GSTR-6 for the months from July 2017 to June 2018 is extended to 31st July 2018

Other Due Dates

TRAN-02 – 30th June 2018

Due dates for All GST Returns

These returns are as per the CGST Act*

Get expert assistance to register your business under GST

? Plans starting from Rs. 1,499/-    ? Get registration done in just 3 days

Return Form



Due Date


Details of outward supplies of taxable goods and/or services effected


10th of the next month


Details of inward supplies of taxable goods and/or services effected claiming input tax credit.


15th of the next month


Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.


20th of the next month


Simple return for Jul 2017- Mar 2018


20th of the next month


Return for compounding taxable person


18th of the month succeeding quarter


Return for Non-Resident foreign taxable person


20th of the next month


Return for Input Service Distributor


13th of the next month


Return for authorities deducting tax at source.


10th of the next month


Details of supplies effected through e-commerce operator and the amount of tax collected


10th of the next month


Annual Return


31st December of next financial year


Annual Return


31st December of next financial year


Final Return

Once. When registration is cancelled or surrendered

Within three months of the date of cancellation or date of cancellation order, whichever is later.


Details of inward supplies to be furnished by a person having UIN and claiming refund


28th of the month following the month for which statement is filed

* Subject to change by Notifications/ Orders

Late filing

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

      • You cannot file a return if you don’t file previous month/quarter’s return.

      • Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.

Late fee & Interest

      • Interest is 18% per annum. It has to be calculated by the tax payer on the amount of outstanding tax to be paid. Time period will be from the next day of filing to the date of payment.

      • As per GST Act Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

      • Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be credited back to Electronic Cash Ledger under ‘Tax’ and can be utilized to make GST payments.

      • As per latest update, late fees for GSTR-5A earlier reduced stands withdrawn. So, the Late fee of Rs 200 per day (or Rs. 100 per day in case of NIL return filing) shall apply with effect from 7th March 2018.

      • Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been reduced to Rs. 50 per day of delay.

      • Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers(i.e having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

Comments System WIDGET PACK

GST Latest News