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Important GST Dates – GST Calendar 2019

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Filing of returns with the Government within stipulated dates is important for a taxpayer to avoid incurring any Interest and Penalty.

A GST calendar can help you remember when to file your returns. Forms GSTR-1 and 3B are to be filed by a person registered under GST for each month other than the people who are registered under the composition scheme. Currently, a person registered under the composition scheme must pay tax quarterly in CMP-08 giving basic details while must file a new version of GSTR-4 every year by 30th April. Until 31st March 2019, a person registered under the composition scheme had to file GSTR-4 under GST for each quarter for both FY 2017-18 and FY 2018-19.

Latest updates!

31st August 2019

(1) Due date for GSTR-7 for the month of July 2019 is extended till 20th September 2019 for taxpayers having a principal place of business in J&K and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

(2) Filing of the form ITC-04 for the quarters between July 2017 to March 2019 has been waived off. However, those challans goods dispatched to a job worker in the period July 2017 to March 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March 2019 would have already been part of serial number 4 of ITC-04 for the quarter April-June 2019.

(3) The late fees for July 2019’s GSTR-1(filed monthly) and GSTR-6 have been waived off for the taxpayers having a principal place of business in certain districts of the flood-affected States of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand and all districts of J&K.

26th August 2019

Due date for GSTR-9, GSTR-9C and GSTR-9A for FY 2017-18 is further extended till 30th November 2019

21st August 2019

Due date for GSTR-3B for the month of July 2019 is extended till 20th September 2019 for taxpayers having a principal place of business in Jammu and Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

Due date for GSTR-3B for the month of July 2019 is extended till 22nd August 2019 for the rest of the taxpayers.

28th June 2019

Due date for GSTR-9, GSTR-9C and GSTR-9A for FY 2017-18 is extended till 31st August 2019

Due dates for GSTR-1 (Monthly) – Turnover during the year exceeds Rs 1.5 crore

Period

Due date

July 2019

11th August 2019

August 2019

11th September 2019

September 2019

11th October 2019

Due dates for GSTR-1 (Opted for Quarterly) – Turnover during the year is less than or equal to Rs 1.5 crore

July 2019-September 2019 is due by 31st October 2019

GSTR-3B due dates announced

Period

Due date

July 2019

20th August 2019

August 2019

20th September 2019

September 2019

20th October 2019

Last date extended

31st July 2019 is last date for submitting CMP-02 to opt into the composition scheme by service providers under the Notification 2/2019-CT rate dated 7th March 2019.

Due date of GSTR-7 extended for the months of October 2018 – July 2019 till 31st August 2019.

Filing due date for ITC-04 extended for the months of July 2017 – June 2019 till 31st August 2019.

7th March 2019

The CBIC has notified the due dates for filing GSTR-1 and GSTR-3B for the months of April, May and June 2019.

GSTR-1 (monthly):

Month Due date
April 2019 11th May 2019
May 2019 11th June 2019
June 2019 11th July 2019
GSTR-1 (quarterly):
Month Due date
April-June 2019 31st July 2019
GSTR-3B:
Month Due Date
April 2019 20th May 2019
May 2019 20th June 2019
June 2019 20th July 2019

31st Dec 2018

  • Filing of ITC-04 for Jul 2017 to Dec 2018 extended till 31st Mar 2019.
  • Yet to be Migrated taxpayers note! Complete GST Registration by 28th Feb 2019 and file GSTR-1 & GSTR-3B for Jul 2017 to Feb 2019 by 31st Mar 2019.
  • File GSTR-1, 3B or 4 for period from July 2017 to March 2018 from 22nd December 2018 but before 31st March 2019 without late fees.

22nd Dec 2018

Filing GSTR-9, GSTR-9A & GSTR-9C extended till 30th June 2019 for FY 2017-18.

10th Sept 2018

Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.

GST Calendar September 2019

 

*Due date

Purpose

Period

Description

    


 

10th September

GSTR-7

(Monthly)

August’19

Summary of Tax Deducted at Source (TDS) and deposited under GST laws 

GSTR-8

(Monthly)

August’19

Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws

 

11th September

GSTR-1

(Monthly) 

August’19

Summary of outward supplies where turnover exceeds Rs 1.5 crore

13th September

GSTR-6

(Monthly)

August’19

Details of ITC received and distributed by ISD

15th September

PF & ESI 

liability deposit

August’19

Depositing contribution towards PF/ESI



        

 

     

    20th September

GSTR-5

(Monthly)

August’19

Summary of outward taxable supplies & tax payable by a non-resident taxable person

GSTR-5A

(Monthly)

August’19

Summary of outward taxable supplies and tax payable by OIDAR 



GSTR-3B

August’19

Summary of outward supplies, ITC claimed, and net tax payable

July’19

Summary of outward supplies, ITC claimed, and net tax payable for certain notified districts@

GSTR-7

July’19

Summary of Tax Deducted at Source (TDS) and deposited under GST laws for certain notified districts@

25th September

EPF Return

August’19

Filing Provident Fund return

30th September

CMP-02

FY 2019-20

To opt into the Composition Scheme available for service providers**

*Due dates mentioned are subject to changes notified by the concerned department.

@ Few districts of states of Bihar, Gujarat, Maharashtra, Karnataka, Kerala, Odisha, J&K, and Uttarakhand as notified via Notification 37/2019-Central Tax, dated 21 August 2019.

**Under the Notification 2/2019-Central Tax rate dated 7 March 2019. 

Upcoming GST Due Dates in 2019

GSTR-1

Quarterly GST Return Annual Turnover up to Rs 1.5 crore can opt for quarterly filing
Quarter Due date
Apr- Jun 2019 31st July 2019
July- Sept 2019 31st Oct 2019
Monthly GST Return Annual Turnover of more than Rs 1.5 crore must file monthly
Period Dates
June 2019 11th July 2019
July 2019 11th August 2019
Aug 2019 11th Sept 2019
Sept 2019 11th Oct 2019

GSTR-2 and GSTR-3

Filing currently suspended

GSTR-3B

  • GSTR-3B has been extended to June 2019
  • All businesses have to file GSTR-3B by 20th of next month until the month of Sept 2019.

CMP-08*

Due date for the quarter April 2019 to June 2019 is 31st August 2019

Due date for the quarter July 2019 to September 2019 is 18th October 2019

*Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

GSTR-5

Non-resident taxpayers have to file GSTR-5 by 20th of next month.

GSTR-5A

Those non-resident taxpayers who provide OIDAR services have to file GSTR-5A by 20th of next month.

GSTR-6

The input service distributors have to file GSTR-6 by 13th of next month.

GSTR-7

Period (Monthly) Date
Oct 2018-Jul 2019 31st August 2019
Jul 2019^ 20th Septmeber 2019
August 2019 10th September 2019
September 2019 10th October 2019
^Few Districts of States of Bihar, Gujarat, Maharashtra, Karnataka, Kerala, Odisha, J&K and Uttarakhand as notified via notification number 40/2019-Central Tax, dt. 31-08-2019

GSTR-8

Period (Monthly) Date
April 2019 10th May 2019
May 2019 10th June 2019
June 2019 10th July 2019
July 2019 10th August 2019
August 2019 10th September 2019
September 2019 10th October 2019

GST Returns Due Dates in the previous year 2018

22nd December 201831st GST Council announced an extension to:

1.The due date for filing ITC-04 earlier due on 31st December 2018 to 31st March 2019 for months from July 2017 to December 2018,

2.The due date for filing GSTR-8 by TCS Collectors for months October 2018 to December 2018 earlier up to 31st January 2019.

3. Due date of GSTR-9, GSTR-9A and GSTR-9C from 31st March earlier to 30th June 2019.

8th December 2018

CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.

8th December 2018

Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza:

Sl. no.Return/FormExtended due dateTaxpayers eligible for extension
1Form GSTR-3B for September 2018 and October 201830th November 2018Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2Form GSTR-3B for October 201820th December 2018Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3Form GSTR-1 for September 2018 and October 201830th November 2018Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4Form GSTR-1 for October 201820th December 2018Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5Form GSTR-1 for the quarter July 2018 to September 201830th November 2018Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6Form GSTR-4 for the quarter July 2018 to September 201830th November 2018Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7Form GSTR-7 for the month of October 201831st January 2019All taxpayers

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

26th Oct 2018 :

1. Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31 December 2018.

2.  Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.

21st Oct 2018 :

Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 & claim accurate ITC now extended to 25 October 2018. 

28th Sept 2018:

30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.

10th Sept 2018:

1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.

2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

3. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers :

Quarter New Due date
July – September 2017 31st October 2018
October – December 2017 31st October 2018
January – March 2018 31st October 2018
April – June 2018 31st October 2018
July – September 2018 31st October 2018
October – December 2018 31st January 2019
January – March 2019 30th April 2019

b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018 extended till 31st December 2018.*

* The recently held 31st GST Council meeting affirms that there is a further due date extension for those filing GST returns.

c. For flood-affected regions of Kodagu, Mahe and Kerala: Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

4. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to a tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th May 18 At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

23rd March 2018: Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council. 26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

  • No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.
  • RCM provisions to be deferred till 30th Sept 2018(notified)

10th November 2017 As per 23rd GST Council Meet, following relief measures in GSTR compliance was announced:

  • All businesses to file GSTR-1 and GSTR-3B till Sept 2018.
  • GSTR-2 and GSTR-3 filing are suspended.
  • Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
  • Turnover above Rs 1.5 Cr have to file monthly GSTR-1
  • All businesses to file GSTR-3B by 20th of next month till Sept 2018.

Having known the dates now, make sure to mark this on your calendar!

Missed the above filing date of GSTR?… Ensure you make payment of tax along with the applicable late fees. Check out

For further reading and understanding, check out these articles!

Types of GST Returns

GSTR 1

GST Return