GST important Due dates for Financial year 2018-19

GST Due dates

GST important Due dates for Financial year 2018-19

(A) Due date for payment of GST (From 01-04-2018 to 31-03-2019)

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

(B) Due date for Filing GST Return (From 01-04-2018 to 31-03-2019)

GSTR-1-Detail of outward supplies of taxable goods or services (Default due date is 10th of Next month), Extended due date is given Below:-
  • For Taxpayer with aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis:

April 2018 to June 2018: Extended due date is 31st July 2018

July 2018 to Sept 2018: Extended due date is 30th Oct. 2018

Oct 2018 to Dec. 2018: Not yet announced

Jan. 2019 to March 2019: Not yet announced

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

April 2018: Extended due date is 31st May 2018.

May 2018 to June 2018: 10th of Next month

July 2018 to March 2019: 11th of Next month

GSTR-3B- Simple return for payment of GST only for July-17 to Sept-18 (Default due date is 20th of Next month), Extended due date is given Below:-

 

Month Last Date of filing GSTR-3B
Apr-2018 22nd May 2018
May-2018 20th June 2018
Jun-2018 20th July 2018
Jul-2018 24th August 2018
Aug-2018 20th September 2018
Sept-2018 20th October 2018
Oct-2018 Not yet announced
Nov-2018 Not yet announced
Dec-2018 Not yet announced
Jan-2019 Not yet announced
Feb-2019 Not yet announced
march-2019 Not yet announced

 

Due date of other GST returns is given below:- 
GST Return form Return particulars Default Due Date Extended Due Date

(if extended)

 GSTR-2

(Monthly)

 Detail of inward supply of taxable goods or Services (with ITC claim)  15th of next month
  • 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
  • Extended due date shall be worked out by a committee of officers and shall be intimated in due course of time.
 GSTR-4

(Quarterly)

 Return for Taxpayers under compounding scheme  18th of next month after end of quarter.
 GSTR-5

(Monthly)

 Return for Non-Resident Taxable person.  20th of the next month
 GSTR-6

(Monthly)

 Return for Input Service Distributor  13th of the next month
  • April-2018  to June-2018: Extended to 31st July 2018.
  • July-2018 to March-2019: Not yet announced.
 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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