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GST Return Filing & Invoicing
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Types of GST Returns and their Due Dates

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 can opt for quarterly return filing)

Period (Quarterly) Due dates
July- Sept 10th Jan 2018
Oct-Dec 15th Feb 2018
Jan- Mar 30th April 2018
Apr-June 2018 31st July 2018


For turnover of more than Rs 1.5 cr

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

GSTR-2 and GSTR-3

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

GSTR-3B

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

Due date for the month March 2018 is 20th April 2018

Due date for the month February 2018 is 20th March 2018

Due date for the month January 2018 is 20th February 2018

Due date for the month December 2017 was extended to 22nd January 2018

GSTR-4

Due date  for the quarter January 2018 to March 2018 is 18th April 2018

The Due date for the period October -December 2017 is 18th January 2018

The due date for the period July-September 2017 is 24th December 2017

GSTR-5

Due date for February 2018 is 20th March 2018

Due date for January 2018 is 20th February 2018

The due date for the period July-December 2017 is 31st January 2018

GSTR-5A

Due date for February 2018 is 20th March 2018

Due date for January 2018 is 20th February 2018

The due date for the period July-December 2017 is 31st January 2018

GSTR-6

Latest Update!

Due date of GSTR-6 for the months from July 2017 to April 2018 is extended to 31st May 2018

Other Due Dates

TRAN-01 – 27th December 2017

TRAN-02 – 30th June 2018

ITC-01 – 31st January 2017

 

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 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

* Subject to change 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 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.
  • As per latest update, late fees for GSTR-5A earlier reduced stands withdrawn. So, the Late fee of Rs 200 per day (or Rs. 100 per day in case of NIL return filing) shall apply with effect from 7th March 2018.
  • Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been reduced to Rs. 50 per day of delay.
  • Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers(i.e having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

 

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