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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.

 

Latest Update:

23rd GST Council Meet on 10th November 2017

  • GSTR-3B has been extended to March 2018
  • All businesses to file GSTR-3B by 20th of next month till March 2018.
  • All businesses to file GSTR-1 and GSTR-3B till March 2018.
  • GSTR-2 and GSTR-3filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers
  • Turnover under Rs 1.5 Cr to file quarterly GSTR-1
  • Turnover above Rs 1.5 Cr to file monthly GSTR-1

GSTR-1 due dates

For turnover upto Rs 1.5 cr

Period (Quarterly) Due dates
July- Sept 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018


For turnover of more than Rs 1.5 cr

Period Dates
July to Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
March 10th May 2018
  • Timelines for filing of GSTR-2 and GSTR-3 for July to March 2018 to be worked out by Committee of Officers. However, subsequent month filing of GSTR-1 will not be impacted.

Others GSTR filing extensions

Return Revised Due Date Old Due Date
GSTR-5 (for Non Resident) 15th Dec 2017 Earlier of 20th August 2017 or 7 days from date of registration
GSTR-4 (for Composition Dealers) 24th Dec 2017 18th October 2017
GSTR-6 (for Input Service Distributor) 31st Dec 2017 13th August 2017


Due dates of filing GSTR-3B

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
January 2018 20th  February 2018
February 2018 20th  March 2018
March 2018 20th  April 2018


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

 

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.
  • 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.
  • For delayed filing of NIL returns,  late fee reduced from Rs 200 per day to Rs 20 per day.
  • Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be credited back in Electronic Cash Ledger under ‘Tax’ and can be utilized to make GST payments.

 

GST Returns Due dates

 

 

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