with ClearTax GST Software
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.
as announced on 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.
4. 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.
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
Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.