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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.

Due Dates based on Latest Orders and Notifications

GSTR-1

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

Period (Quarterly) Due dates
July- Sept 10th January 2018
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018


For Taxpayers with Annual turnover of more than Rs 1.5 cr

and for Taxpayers with the Annual turnover of upto Rs 1.5 cr (who opt for monthly return filing instead of Quarterly return filing) 

Period Dates
July to Nov
10th Jan 2018
Dec
10th Feb 2018
Jan
10th Mar 2018
Feb 10th Apr 2018
March
10th May 2018


GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a GST Committee.

GSTR-3B

  • GSTR-3B has been extended to March 2018
  • All businesses to file GSTR-3B by 20th of next month till March 2018.

 As per Latest update on 20th January 2018: Due date for filing GSTR-3B for December 2017 is extended to 22nd January 2018

GSTR-4

Due date  for the quarter July-September, 2017 is 24th Dec 2017

GSTR-5

Due date for the period July-December 2017 is 31st January 2018.

GSTR-6

Due date for July 2017 is 31st December 2017.

Other Due Dates

TRAN-01 – 27th December 2017

ITC-01 – 31st January 2017

 

Due dates for All GST Returns

These returns are as per the GST Act-

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

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.
  • Late Fee for filing GSTR-3B and GSTR-4 after the due date have been reduced to:
    • Rs. 50 per day of delay
    • Rs. 20 per day of delay for taxpayers having Nil tax liability for the month.

 

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