GST due dates for FY 2017-18

GST Due dates

GST important Due dates for Financial year 2017-18

(A) Due date for payment of GST (From 01-07-2017 to 31-03-2018)

Taxpayer Periodicity of GST Payment Due Date for payment of GST
Taxpayers with Annual Turnover upto Rs. 1.5 Crore (filing GSTR-1 on quarterly basis) Monthly 20th of Next month after the month in which Time of Supply occurs along with GSTR-3B
Taxpayers with Annual Turnover above Rs. 1.5 Crore (filing of GSTR-1 on monthly basis) Monthly 20th of Next month after the month in which Time of Supply occurs along with GSTR-3B
Taxpayers under composition scheme (filing GSTR-4 on quarterly basis) Quarterly 18th of Next month after the quarter in which Time of Supply occurs along with GSTR-4
 Non-Resident Taxable person (Filing GSTR-5)  Monthly  20th of Next month for every month along with GSTR-5.
Authorities deducting tax at source (TDS) (filing GSTR-7) Monthly 10th of Next month after the month in which Time of Supply occurs along with GSTR-7.
E-commerce operator (filing GSTR-8) Monthly 10th of Next month after the month in which Time of Supply occurs along with GSTR-8

Note: If due date of filing of that return (along with which GST is paid) is extended then due date of payment of GST may also deemed to be extended.

(B) Due date for Filing GST Return (From 01-07-2017 to 31-03-2018)

GST Return form Return particulars Default Due Date Extended Due Date

(if extended)

GSTR-1

(Monthly)

Detail of outward supplies of taxable goods or services 10th of next month For Taxpayer with aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis:

  • July-2017 to Sept-2017:   Extended due date is 10th January 2018.
  • Oct-2017 to Dec-2017: Extended due date is  15th February 2018.
  • Jan-2018 to March-2018: Extended due date is  30th April 2018.

For Taxpayer with aggregate turnover above Rs. 1.5 crore need to file GSTR-1 on Monthly basis:

  • July-2017 to Nov-2017: Extended due date is 10th January 2018.
  • Dec-2017: Extended due date is 10th February 2018.
  • Jan-2018: Extended due date is 10th March 2018
  • Feb-2018: Extended due date is 12th April 2018.
  • March-2018: Extended due date is 10th May 2018.
 GSTR-2

(Monthly)

 Detail of inward supply of taxable goods or Services (with ITC claim)  15th of next month
  • July-2017 to March-2018:  Extended due date shall be worked out by a committee of officers and shall be intimated in due course of time.
 GSTR-3

(Monthly)

 Finalization of outward & inward supplies along with payment of tax  20th of next month
  • July-2017 to March-2018:  Extended due date shall be worked out by a committee of officers and shall be intimated in due course of time.
 GSTR-3B

(Monthly)

 Simple return for payment of GST only for July-17 to march-18  20th of next month
  • July-2017:       28 August 2017
  • Aug-2017 to Nov-2017: 20th of Next month.
  • Dec-2017: Extended to 22nd January 2018
  • Jan-2018- to march-2018: 20th of Next month
 GSTR-4

(Quarterly)

 Return for Taxpayers under compounding scheme  18th of next month after end of quarter.
  • July-2017 to Sept-2017:  Extended to 24th December 2017.
  • Oct-2017 to Dec.-2017: 18th January 2018.
  • Jan.-2018 to mar-2018: 18th April 2018.
 GSTR-5

(Monthly)

 Return for Non-Resident Taxable person.  20th of the next month
  • July-2017 to Dec-2017:  Extended to 31st January 2018.
  • Jan.-2018 to march-2018: 20th of Next month.
 GSTR-6

(Monthly)

 Return for Input Service Distributor  13th of the next month
  • July-2017 to March-2018: Extended to 31st July 2018
    (vide notification dated 31.05.2018)
 GSTR-7

(Monthly)

 Return for authorities deducting tax at source (TDS)  10th of the next month  –
 GSTR-8

(Monthly)

 Details of supplies effected through e-commerce operator and the amount of tax collected  10th of the next month   –
 GSTR-9

(Annually)

 Annual Return  31st December of next financial year    –
 GSTR-9A

(Annually)

 Simplified Annual Return for taxable person under compounding scheme.  31st December of next financial year    –
GSTR-9B

(Annually)

Annual Return for E-commerce operator. 31st December of next financial year
GSTR-9C

(Annually)

Annual Return for taxpayers whose annual turnover exceeds Rs  2 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement. 31st December of next financial year
 GSTR-10

(Only Once)

 Final Return when registration is cancelled or surrendered  Within three months of the date of cancellation or date of cancellation order, whichever is later.    –
 GSTR-11

(Monthly)

 Statement of inward supply by persons having Unique Identification number  and claiming Refund  28th of the month following the month for which statement is filed.    –

Note:  (1)Late Fee for filing GSTR-1, GSTR-3B and GSTR-4, GSTR-5 and GSTR-6 after the due date have been reduced to:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having Nil tax liability for the month.

(2) 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.

(3) Interest on late payment of GST is 18% p.a. on the amount of outstanding tax to be paid upto the date of payment.

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