GST due dates for FY 2017-18

GST Due dates Taxation

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 March 2018: Extended to 31st October 2018

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

  • July 2017 to March 2018: Extended to 31st October 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.Filing currently suspended.
 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.Filing currently suspended.
 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   Extended to 31st December 2019
 GSTR-9A

(Annually)

 Simplified Annual Return for taxable person under compounding scheme.  31st December of next financial year GSTR-9A filing for composition taxpayers waived off for FY 2017-18 and FY 2018-19
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 Extended to 31st December 2019
 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) Normal Late fees for filing GST Returns is as follows:-

  • Rs. 200 per day of delay
  • Rs. 100 per day of delay for taxpayers having Nil tax liability for the month.

(This is subject to maximum limit of Rs. 5000 but maximum limit for delay in filing GSTR-9 is 0.25% of turnover for that financial year)

(2) Reduced Late fees for filing GST Returns is as follows:-

CBIC has notified reduced amount of late fees for a delay in filing some GST returns for a temporary period as a relief measure for businesses having difficulties using GST portal. But the reduced fee is not applicable for GSTR-7, GSTR-8, GSTR-5A & GSTR-9. normal late fee will apply for these cases. Reduced late fee is as follows:

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

(2) Some of late fees are waived off completely and some are reduced. Detail is provided below:-

Following are the changes that have been made on the applicability of the late fee law:

Sl no GST returns Return Period Applicabilityof Late fee Link to Notification
1 GSTR-1 July 2017 onwards Reduced Late fee** 4/2018
GSTR-1 if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 75/2018
GSTR-1 for some regions July 2019 Waived off completely for taxpayers in certain districts of the flood-affected States and all districts of J&K 41/2019
2 GSTR-3B July 2017 -September 2017 Waived off completely**
Condition to be satisfied:If the date of filing was before 22nd December 2018
28/2017 and 50/2017
October 2017 onwards Reduced Late fee**
Condition to be satisfied:If the date of filing was before 22nd December 2018
64/2017
GSTR-3B was yet to be filed by those who submitted TRAN-1 on GST portal, but could not file it by 27 Dec 2017 October 2017-April 2018 Waived off completely**Condition to be satisfied:

Such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th May 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st May 2018

22/2018
GSTR-3B submission made but not filed due to a technical glitch October 2017 only Waived off completely** 41/2018
GSTR-3B if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 76/2018
GSTR-3B if filed beyond 31st March 2019 July 2017 -September 2018 Reduced Late fee** 76/2018
GSTR-3B October 2018 onwards Reduced Late fee** 76/2018
3 GSTR-4 July 2017 onwards Reduced Late fee** 73/2017
GSTR-4 filed within due date, but late fee erroneously levied on GST portal October 2017 to December 2017 Waived off completely** 41/2018
GSTR-4 if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 77/2018
GSTR-4 if filed beyond 31st Mar 2019 July 2017 -September 2018 Reduced Late fee** 77/2018
GSTR-4 October 2018 onwards Reduced Late fee** 73/2017
4 GSTR-5 July 2017 onwards Reduced Late fee** 5/2018
5 GSTR-5A July 2017 onwards Reduced Late fee** 6/2018
GSTR-5A Returns for July 2017 onwards filed on or after 7th Mar 2018 Full Late fee applicable^ 13/2018
6 GSTR-6 July 2017 onwards Reduced Late fee**
No late fees for the delay in filing a Nil return
7/2018
GSTR-6 filed between the period 1st January 2018-23rd January 2018 For any tax period prior to January 2018 Completely waived off** 41/2018
GSTR-6 July 2019 Waived off completely for for taxpayers in certain districts of the flood-affected States and all districts of J&K 41/2019

(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.

Note;-The late fee waiver for GSTR-1 for the period July 2017 to November 2019, further extended till 17th January 2020 from 10th January 2020.

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