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GST Returns Helpline: 85698 56987

Due Dates for GST Registration

GSTR-1

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

Period

Dates

July to Nov

10th Jan 2018

Dec

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

  • 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.

GSTR-4

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

GSTR-5

Due date for May 2018 is 20th June 2018

GSTR-5A

Due date for May 2018 is 20th June 2018

GSTR-6

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*

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Return Form

Particulars

Frequency

Due Date

GSTR-1

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

Monthly

10th of the next month

GSTR-2

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

Monthly

15th of the next month

GSTR-3

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

Monthly

20th of the next month

GSTR-3B

Simple return for Jul 2017- Mar 2018

Monthly

20th of the next month

GSTR-4

Return for compounding taxable person

Quarterly

18th of the month succeeding quarter

GSTR-5

Return for Non-Resident foreign taxable person

Monthly

20th of the next month

GSTR-6

Return for Input Service Distributor

Monthly

13th of the next month

GSTR-7

Return for authorities deducting tax at source.

Monthly

10th of the next month

GSTR-8

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

Monthly

10th of the next month

GSTR-9

Annual Return

Annually

31st December of next financial year

GSTR-9A

Annual Return

Monthly

31st December of next financial year

GSTR-10

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.

GSTR-11

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

Monthly

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.


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