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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

31st August 2019

(1) Due date for GSTR-7 for the month of July 2019 is extended till 20th September 2019 for taxpayers having a principal place of business in J&K and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

(2) Filing of the form ITC-04 for the quarters between July 2017 to March 2019 has been waived off. However, those challans goods dispatched to a job worker in the period July 2017 to March 2019 but not received
from a job worker or not supplied from the place of business of the job worker as on the 31st March 2019 would have already been part of serial number 4 of ITC-04 for the quarter April-June 2019.

26th August 2019

Due date for GSTR-9, GSTR-9C and GSTR-9A for FY 2017-18 is further extended till 30th November 2019

21st August 2019

Due date for GSTR-3B for the month of July 2019 is extended till 20th September 2019 for taxpayers having a principal place of business in Jammu and Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

16th August 2019

The 37th GST Council meeting will be held on 20th September (Friday) in Goa. Smt.Nirmala Sitharaman, the Union Finance Minister, will chair this Council meeting.

27th July 2019

GST Council had its 36th meet via video conference on Saturday (27th July 2019). Read all the highlights on 36th GST Council Meeting.

25th July 2019

36th GST council meeting that was scheduled on 25th July 2019 has been postponed. Date to be announced soon.
We have got you list of expectations from the meeting. Read more about GST Council Meeting

18th July 2019

The due date for filing CMP-08 is extended for the period April 2019- to June 2019 from 18th July 2019 to 31st July 2019.

28th June 2019

  1. Important CBIC notifications have been announced:

    Due dates for GSTR-1(Monthly & Quarterly), GSTR-3B for the period July 2019 to September 2019 have been notified. The deadline to file ITC-04 for months from July 2017 to June 2019 has been extended and more time limit is given to service providers desirous of opting into composition scheme under Notification 2/2019 CT Rate dated 7th March 2019. Get to know about the new dates on GST calendar.

  2. A registered person can use FORM GST PMT-09 to transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess.

  3. The new format of GSTR-4 to be filed on an annual basis has been notified. ( applies to FY 2019-2020 onwards)

  4. 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
    Apr-Jun 2019 31st July 2019
    Jul- Sep 2019 31st October 2019

    Monthly GST Return

    Annual Turnover of more than Rs 1.5 crore must file monthly

    Period Dates
    April 2019 11th May 2019
    May 2019 11th June 2019
    June 2019 11th July 2019
    July 2019 11th August 2019
    August 2019 11th Septmeber 2019
    September 2019 11th October 2019

    GSTR-2 and GSTR-3

    Filing currently suspended

    GSTR-3B

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

    CMP-08*

    Due date  for the quarter April 2019 to June 2019 is 31st August 2019
    Due date  for the quarter July 2019 to September 2019 is 18th October 2019

    *Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

    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-Jul 2019 31st August 2019
    Jul 2019^ 20th Septmeber 2019
    August 2019 10th September 2019
    September 2019 10th October 2019

    ^Few Districts of States of Bihar, Gujarat, Maharashtra, Karnataka, Kerala, Odisha, J&K and Uttarakhand as notified via notification number 40/2019-Central Tax, dt. 31-08-2019

    GSTR-8

    Period (Monthly) Date
    April 2019 10th May 2019
    May 2019 10th June 2019
    June 2019 10th July 2019
    July 2019 10th August 2019
    August 2019 10th September 2019
    September 2019 10th October 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
    CMP-08** 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
    **Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

    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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