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In this article, we will discuss the due dates of various GST returns. To know more about the details of each GST Return please visit our blog.

GST Dates

Latest Update:

As per GST Council meeting of 9th September 2017

Return Month Revised due date Additional comments
GSTR-1 July 2017 10-Oct-17 3rd October for persons with turnover more than Rs. 100 crores
GSTR-2 July 2017 31-Oct-17 —–
GSTR-3 July 2017 10-Nov-17 ——
GSTR-4 July-September 2017 18-Oct-17 (no change) GSTR-4A is not required for this quarter
GSTR-6 July 2017 13-Oct-17 ——
  • Due dates for filing of returns for August, September onwards will be notified later by the government.
  • GSTR-3B will continue to be filed for the months of August to December, 2017 (earlier it was for just July and August only).

Due dates of filing GSTR-3B as per latest Notification No. 35/2017 – Central Tax dated 15th September 2017

Month Last Date for filing GSTR-3B
August 2017 20th September 2017
September 2017 20th October 2017
October 2017 20th  November 2017
November 2017 20th  December 2017
December 2017 20th  January 2018

Tax liability of GSTR-3B must be paid by the last date of filing for that month.

 

Due dates for July & August 2017

As per Notification No. 29/2017 dated 5th September 2017:

Forms For July 2017 For August 2017
GSTR-1 Upto 10th September Upto 5th October
GSTR-2 11th-25th September 6th-10th October
GSTR-3 Upto 30th September Upto 15th October
GSTR-3B 25th August*** 20th September

***You have 2 options for July 2017-There is no buyer-seller reconciliation for July & August.

  • Either file TRAN-1 and claim ITC of previous regime
  • File TRAN-1 later but cannot claim ITC of previous regime in this GSTR-3B
Options Last day of payment of GST Last date of filing GSTR-3B
Registered persons not opting not to file FORM GST TRAN- 1 by 28th August, 2017 25th August, 2017 25th August, 2017
Registered persons opting to file FORM GST TRAN- 1 by 28th August, 2017 25th August, 2017 28th August, 2017

Due dates of All GST Returns

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 – Dec 2017

[Not applicable from Jan 2018 onwards]

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

*** Due dates of returns from August 2017 will be announced. These dates are as per the Act.


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.
  • 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.

 

GST Returns

 

 

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