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Types of GST Returns and their Due Dates

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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 Latest updates on Due Date changes

7th March 2019

The CBIC has notified the due dates for filing GSTR-1 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

For GSTR-3B, the due dates have been notified as follows-

Month Due Date
April 2019 20th May 2019
May 2019 20th June 2019
June 2019 20th July 2019

20th Feb 2019

Due date to file GSTR-3B for the month of January 2019 is extended up to 22nd February 2019*

*subject to a notification by CBIC

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.

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

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
Oct-Dec 2018 31st January 2019
Jan- Mar 2019 30th April 2019

Monthly GST Return

Annual Turnover of more than Rs 1.5 crore must file monthly

Period Dates
December 2018 11th January 2019
January 2019 11th February 2019
February 2019 11th March 2019
March 2019 11th April 2019

GSTR-2 and GSTR-3

Filing currently suspended

GSTR-3B

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

GSTR-4

Due date  for the quarter October 2018 to December 2018 is 18th Jan 2019
Due date  for the quarter Jan 2019 to Mar 2019 is 18th Apr 2019

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-Dec 2018 31st January 2019
January 2019 10th February 2019
February 2019 10th March 2019
March 2019 10th April 2019

GSTR-8

Period (Monthly) Date
Oct 2018-Dec 2018 31st January 2019
January 2019 10th February 2019
February 2019 10th March 2019
March 2019 10th April 2019

Due dates for All GST Returns

These returns are as per the CGST Act*

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected Monthly 11th* of the next month with effect from October 2018

*Previously, the due date was 10th

GSTR-2

Suspended

Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. Monthly 15th of the next month

 

GSTR-3

Suspended

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month

 

GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an 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 for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return Once, when GST 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 a refund Monthly 28th of the month following the month for which statement is filed

* Subject to changes 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 do not file previous month/quarter’s return.
      • Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.
      • The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.

Due dates & extensions in 2018

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.

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 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.

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.

GSTR-1

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
July-Sept 2018 31st Oct 2018


Annual Turnover of more than Rs 1.5 crore must file monthly

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
July 2018 11th August 2018
August 2018 11th Sept 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing currently suspended

GSTR-3B

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

 

GSTR-4

Due date  for the quarter April 2018 to June 2018 is 18th July 2018
Due date  for the quarter July 2018 to Sept 2018 is 18th Oct 2018
GSTR-5
Due date for Aug 2018 is 20th Sept 2018

GSTR-5A

Due date for Aug 2018 is 20th Sept 2018

 

GSTR-6

Latest Update!

Due date of GSTR-6 for the months from July 2017 to Aug 2018 is extended to 30th Sept 2018

Other Due Dates

TRAN-02 – 30th June 2018*

* Latest update as on 10th Sept 2018, TRAN-01 and TRAN-02 for taxpayers who faced tech glitches and could not file forms have time till 31st March 2019 and 30th April 2019 to complete filing these forms.

 

Late fee & Interest

      • Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. It shall be calculated on the Net tax liability identified in the ledger at the time of payment. The time period will be from the next day of filing due date till the actual 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. The maximum is Rs. 5,000. There is no late fee on IGST.
      • To learn more about late fees charged across the GST Return periods, read our article on Late fees under GST.

 

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