{"id":1781,"date":"2018-07-04T17:15:21","date_gmt":"2018-07-04T11:45:21","guid":{"rendered":"http:\/\/cacube.in\/?p=1781"},"modified":"2024-07-14T13:20:58","modified_gmt":"2024-07-14T07:50:58","slug":"gst-important-due-dates-for-financial-year-2018-19","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=1781","title":{"rendered":"GST important Due dates for Financial year 2018-19"},"content":{"rendered":"<h1>GST important Due dates for Financial year 2018-19<\/h1>\n<h4>(A) Due date for payment of GST (From 01-04-2018 to 31-03-2019)<\/h4>\n<table class=\" table table-hover\" width=\"733\">\n<tbody>\n<tr>\n<th>Taxpayer<\/th>\n<th>Periodicity of GST Payment<\/th>\n<th>Due Date for payment of GST<\/th>\n<\/tr>\n<tr>\n<td>Taxpayers with Annual Turnover upto Rs. 1.5 Crore (filing GSTR-1 on quarterly basis)<\/td>\n<td>Monthly<\/td>\n<td><strong>20th of Next month<\/strong> after the month in which Time of Supply occurs along with GSTR-3B<\/td>\n<\/tr>\n<tr>\n<td>Taxpayers with Annual Turnover above Rs. 1.5 Crore (filing of GSTR-1 on monthly basis)<\/td>\n<td>Monthly<\/td>\n<td><strong>20th of Next month<\/strong> after the month in which Time of Supply occurs along with GSTR-3B<\/td>\n<\/tr>\n<tr>\n<td>Taxpayers under composition scheme (filing GSTR-4 on quarterly basis)<\/td>\n<td>Quarterly<\/td>\n<td><strong>18th of Next month<\/strong> after the quarter in which Time of Supply occurs along with GSTR-4<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Non-Resident Taxable person (Filing GSTR-5)<\/td>\n<td>\u00a0Monthly<\/td>\n<td>\u00a0<strong>20th of Next month<\/strong> for every month along with GSTR-5.<\/td>\n<\/tr>\n<tr>\n<td>Authorities deducting tax at source (TDS) (filing GSTR-7)<\/td>\n<td>Monthly<\/td>\n<td><strong>10th of Next month<\/strong> after the month in which Time of Supply occurs along with GSTR-7.<\/td>\n<\/tr>\n<tr>\n<td>E-commerce operator (filing GSTR-8)<\/td>\n<td>Monthly<\/td>\n<td><strong>10th of Next month<\/strong> after the month in which Time of Supply occurs along with GSTR-8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<h4>(B) Due date for Filing GST Return (From 01-04-2018 to 31-03-2019)<\/h4>\n<h5><span style=\"text-decoration: underline;\"><strong>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:-<\/strong><\/span><\/h5>\n<ul>\n<li><em><strong>For Taxpayer with aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis:<\/strong><\/em><\/li>\n<\/ul>\n<p>April 2018 to June 2018: <strong>Extended due date is\u00a031st Oct 2018<\/strong><\/p>\n<p>July 2018 to Sept 2018:\u00a0<strong>Extended due date is\u00a030th Oct. 2018<\/strong><\/p>\n<p>Oct 2018 to Dec. 2018: <strong>Extended due date is\u00a031st Jan. 2019<\/strong><\/p>\n<p>Jan. 2019 to March 2019:\u00a0<strong>Extended due date is\u00a030th April 2019<\/strong><\/p>\n<ul>\n<li><em><strong>For Taxpayer with aggregate turnover above Rs. 1.5 crore, need to file GSTR-1 on monthly basis:<\/strong><\/em><\/li>\n<\/ul>\n<p>April 2018 to September 2018: <strong>Extended due date is\u00a031st Oct 2018<\/strong><\/p>\n<h5><strong>Due date for GSTR-3B &amp; GSTR-1 only for newly migrated taxpayers<\/strong>\u00a0for months July 2017 to\u00a0Nov 2018 is extended till 31st December 2018<\/h5>\n<h5><span style=\"text-decoration: underline;\"><strong>GSTR-3B-\u00a0Simple 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:-<\/strong><\/span><\/h5>\n<table class=\"table table-bordered\" dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Month&quot;}\">Month<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Last Date of filing GSTR-3B&quot;}\">Last Date of filing GSTR-3B<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:42948}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Apr-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th September 2017&quot;}\">22nd May 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:42979}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">May-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th October 2017&quot;}\">20th June 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43009}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Jun-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th November 2017&quot;}\">20th July 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43040}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Jul-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th December 2017&quot;}\">24th August 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43070}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Aug-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;22nd January 2018&quot;}\">20th September 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43101}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Sept-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th February 2018&quot;}\">20th October 2018<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43132}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Oct-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th March 2018&quot;}\">20th of next month<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43160}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Nov-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th April 2018&quot;}\">20th of next month<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43191}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Dec-2018<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th May 2018&quot;}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">20th of next month<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43221}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Jan-2019<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th June 2018&quot;}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">20th of next month<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43221}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">Feb-2019<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th June 2018&quot;}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">20th of next month<\/td>\n<\/tr>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:3,&quot;3&quot;:43252}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">march-2019<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;20th July 2018&quot;}\" data-sheets-numberformat=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;mmmm yyyy&quot;,&quot;3&quot;:1}\">20th of next month<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5><strong>Due date for GSTR-3B &amp; GSTR-1 only for newly migrated taxpayers<\/strong>\u00a0for months July 2017 to\u00a0Nov 2018 is extended till 31st December 2018<\/h5>\n<h5><span style=\"text-decoration: underline;\"><strong>Due date of other GST returns is given below:-\u00a0<\/strong><\/span><\/h5>\n<table class=\" table table-hover\" width=\"731\">\n<tbody>\n<tr>\n<th>GST Return form<\/th>\n<th>Return particulars<\/th>\n<th>Default Due Date<\/th>\n<th>Extended Due Date<\/p>\n<p>(if extended)<\/th>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-2<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Detail of inward supply of taxable goods or Services (with ITC claim)<\/td>\n<td>\u00a015th of next month<\/td>\n<td>\n<ul>\n<li>Extended due date shall be worked out by a committee of officers and shall be intimated in due course of time.<strong>Filing currently suspended<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-3<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Finalization of outward &amp; inward supplies along with payment of tax<\/td>\n<td>\u00a020th of next month<\/td>\n<td>\n<ul>\n<li>Extended due date shall be worked out by a committee of officers and shall be intimated in due course of time.<strong>Filing currently suspended<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-4<\/p>\n<p>(Quarterly)<\/td>\n<td>\u00a0Return for Taxpayers under compounding scheme<\/td>\n<td>\u00a018th of next month after end of quarter.<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-5<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Return for Non-Resident Taxable person.<\/td>\n<td>\u00a020th of the next month<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-6<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Return for Input Service Distributor<\/td>\n<td>\u00a013th of the next month<\/td>\n<td>\n<ul>\n<li>April-2018\u00a0 to June-2018: Extended to <strong>31st July 2018.<\/strong><\/li>\n<li>July-2018 to March-2019: <strong>Not yet announced.<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-7<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Return for authorities deducting tax at source (TDS)<\/td>\n<td>\u00a010th of the next month<\/td>\n<td>\u00a0&#8211;<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-8<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Details of supplies effected through e-commerce operator and the amount of tax collected<\/td>\n<td>\u00a010th of the next month<\/td>\n<td>\u00a0\u00a0&#8211;<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-9<\/p>\n<p>(Annually)<\/td>\n<td>\u00a0Annual Return<\/td>\n<td>\u00a031st December of next financial year<\/td>\n<td>\u00a0 \u00a0Extended to 31st Dec. 2020<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-9A<\/p>\n<p>(Annually)<\/td>\n<td>\u00a0Simplified Annual Return for taxable person under compounding scheme.<\/td>\n<td>\u00a031st December of next financial year<\/td>\n<td>\u00a0 GSTR-9A filing for composition taxpayers waived off for FY 2017-18 and FY 2018-19<\/td>\n<\/tr>\n<tr>\n<td>GSTR-9B<\/p>\n<p>(Annually)<\/td>\n<td>Annual Return for E-commerce operator.<\/td>\n<td>31st December of next financial year<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>GSTR-9C<\/p>\n<p>(Annually)<\/td>\n<td>Annual Return for taxpayers whose <i>annual turnover<\/i> exceeds Rs \u00a02 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement.<\/td>\n<td>31st December of next financial year<\/td>\n<td>Extended to 31st Dec. 2020<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-10<\/p>\n<p>(Only Once)<\/td>\n<td>\u00a0Final Return when registration is cancelled or surrendered<\/td>\n<td>\u00a0Within three months of the date of cancellation or date of cancellation order, whichever is later.<\/td>\n<td>\u00a0\u00a0\u00a0&#8211;<\/td>\n<\/tr>\n<tr>\n<td>\u00a0GSTR-11<\/p>\n<p>(Monthly)<\/td>\n<td>\u00a0Statement of inward supply by persons having Unique Identification number\u00a0 and claiming Refund<\/td>\n<td>\u00a028th of the month following the month for which statement is filed.<\/td>\n<td>\u00a0\u00a0\u00a0&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Note:\u00a0 (1) <span style=\"text-decoration: underline;\"><strong>Normal Late fees for filing GST Returns is as follows<\/strong><\/span><span style=\"text-decoration: underline;\"><strong>:-<\/strong><\/span><\/p>\n<ul>\n<li><strong>Rs. 200 per day<\/strong>\u00a0of\u00a0delay<\/li>\n<li><strong>Rs. 100 per day<\/strong>\u00a0of\u00a0delay for taxpayers having\u00a0<strong>Nil tax liability<\/strong>\u00a0for the month.<\/li>\n<\/ul>\n<p>(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)<\/p>\n<p>(2) <span style=\"text-decoration: underline;\"><strong>Reduced<\/strong><strong>\u00a0Late fees for filing GST Returns is as follows<\/strong><\/span><span style=\"text-decoration: underline;\"><strong>:-<\/strong><\/span><\/p>\n<p><i>CBIC has notified\u00a0<\/i><b><i>reduced amount of late fees<\/i><\/b><i>\u00a0for 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 &amp; GSTR-9. normal late fee will apply for these cases. Reduced late fee is as follows<\/i>:<\/p>\n<ul>\n<li><strong>Rs. 50 per day<\/strong>\u00a0of\u00a0delay<\/li>\n<li><strong>Rs. 20 per day<\/strong>\u00a0of\u00a0delay for taxpayers having\u00a0<strong>Nil tax liability<\/strong>\u00a0for the month.<\/li>\n<\/ul>\n<p>(2) Some of late fees are waived off completely and some are reduced. Detail is provided below:-<\/p>\n<p>Following are the changes that have been made on the applicability of the late fee law:<\/p>\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><b>Sl no<\/b><\/td>\n<td><b>GST returns<\/b><\/td>\n<td><b>Return Period<\/b><\/td>\n<td><b>Applicability<\/b><b>of Late fee<\/b><\/td>\n<td><b>Link to Notification<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">1<\/td>\n<td>GSTR-1<\/td>\n<td>July 2017 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319210158\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-4-2018-central_tax-English.pdf;jsessionid=55EFC7F284EF9CD728F461E60DC3AC67\" target=\"_blank\" rel=\"noopener noreferrer\">4\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-1 if filed between 22nd Dec 2018 to 31st Mar 2019<\/td>\n<td>July 2017 -September 2018<\/td>\n<td>Waived off completely**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220320052725\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-75-central-tax-english-2018.pdf;jsessionid=F2C891E8CEF5EB7023C702B2EC8DD85D\" target=\"_blank\" rel=\"noopener noreferrer\">75\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-1 for some regions<\/td>\n<td>July 2019<\/td>\n<td>Waived off completely for taxpayers in certain districts of the flood-affected States and all districts of J&amp;K<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319205226\/http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-41-central-tax-english-2019.pdf;jsessionid=8F25F8FFED1D780288290D9E0968E27A\" target=\"_blank\" rel=\"noopener noreferrer\">41\/2019<\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"7\">2<\/td>\n<td rowspan=\"2\">GSTR-3B<\/td>\n<td>July 2017 -September 2017<\/td>\n<td>Waived off completely**<br \/>\nCondition to be satisfied:If the date of filing was before 22nd December 2018<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319184634\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Ntfn%2028_2017E.pdf;jsessionid=1FEF2FA9322D7315C73D0FA1FCF6187B\" target=\"_blank\" rel=\"noopener noreferrer\">28\/2017<\/a>\u00a0and\u00a0<a href=\"https:\/\/web.archive.org\/web\/20220319185129\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notifctn-ct-50.pdf;jsessionid=79A09C97FDA6D8DFECE4A363479FC396\" target=\"_blank\" rel=\"noopener noreferrer\">50\/2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>October 2017 onwards<\/td>\n<td>Reduced Late fee**<br \/>\nCondition to be satisfied:If the date of filing was before 22nd December 2018<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319185433\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-64-central-tax-english.pdf;jsessionid=145026811375D9E69973562FFEC23811\" target=\"_blank\" rel=\"noopener noreferrer\">64\/2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>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<\/td>\n<td>October 2017-April 2018<\/td>\n<td>Waived off completely**Condition to be satisfied:<\/p>\n<p>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<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319191526\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-22-2018-central_tax-English.pdf;jsessionid=9D3AAB0729B8D3D14CEAEF07473028DE\" target=\"_blank\" rel=\"noopener noreferrer\">22\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B submission made but not filed due to a technical glitch<\/td>\n<td>October 2017 only<\/td>\n<td>Waived off completely**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319232230\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-41-2018-central_tax-English.pdf;jsessionid=5EA33FEC0362AC46FF48BB606FAF093C\" target=\"_blank\" rel=\"noopener noreferrer\">41\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B if filed between 22nd Dec 2018 to 31st Mar 2019<\/td>\n<td>July 2017 -September 2018<\/td>\n<td>Waived off completely**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319192707\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-76-central-tax-english-2018.pdf;jsessionid=F4FEF4F0898EDE25B7B17A7D7CC6AAD3\" target=\"_blank\" rel=\"noopener noreferrer\">76\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B if filed beyond 31st March 2019<\/td>\n<td>July 2017 -September 2018<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319192707\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-76-central-tax-english-2018.pdf;jsessionid=F4FEF4F0898EDE25B7B17A7D7CC6AAD3\" target=\"_blank\" rel=\"noopener noreferrer\">76\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-3B<\/td>\n<td>October 2018 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319192707\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-76-central-tax-english-2018.pdf;jsessionid=F4FEF4F0898EDE25B7B17A7D7CC6AAD3\" target=\"_blank\" rel=\"noopener noreferrer\">76\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">3<\/td>\n<td>GSTR-4<\/td>\n<td>July 2017 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220807044319\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-73-central-tax-english.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">73\/2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-4 filed within due date, but late fee erroneously levied on GST portal<\/td>\n<td>October 2017 to December 2017<\/td>\n<td>Waived off completely**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319232230\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-41-2018-central_tax-English.pdf;jsessionid=5EA33FEC0362AC46FF48BB606FAF093C\" target=\"_blank\" rel=\"noopener noreferrer\">41\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-4 if filed between 22nd Dec 2018 to 31st Mar 2019<\/td>\n<td>July 2017 -September 2018<\/td>\n<td>Waived off completely**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319184849\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-77-central-tax-english-2018.pdf;jsessionid=D1C0687D7E7C21F05A1C60BD890BD614\" target=\"_blank\" rel=\"noopener noreferrer\">77\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-4 if filed beyond 31st Mar 2019<\/td>\n<td>July 2017 -September 2018<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319184849\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-77-central-tax-english-2018.pdf;jsessionid=D1C0687D7E7C21F05A1C60BD890BD614\" target=\"_blank\" rel=\"noopener noreferrer\">77\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-4<\/td>\n<td>October 2018 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220807044319\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-73-central-tax-english.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">73\/2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>GSTR-5<\/td>\n<td>July 2017 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319194309\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-5-2018-central_tax-English.pdf;jsessionid=8EE0C4475B5F8E1576DE80E66004B978\" target=\"_blank\" rel=\"noopener noreferrer\">5\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">5<\/td>\n<td>GSTR-5A<\/td>\n<td>July 2017 onwards<\/td>\n<td>Reduced Late fee**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20210724001955\/https:\/\/www.cbic.gov.in\/resources\/htdocs-cbec\/gst\/Notification-6-2018-central_tax-English.pdf;jsessionid=E82EDD02365B496CDADF613F9E5AF3AD\" target=\"_blank\" rel=\"noopener noreferrer\">6\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-5A<\/td>\n<td>Returns for July 2017 onwards filed on or after 7th Mar 2018<\/td>\n<td>Full Late fee applicable^<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220320045836\/http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-13-2018-central_tax-English.pdf;jsessionid=54CA8E97D3F7D01A58076D919AEFCEFB\" target=\"_blank\" rel=\"noopener noreferrer\">13\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">6<\/td>\n<td>GSTR-6<\/td>\n<td>July 2017 onwards<\/td>\n<td>Reduced Late fee**<br \/>\nNo late fees for the delay in filing a Nil return<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319204143\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-7-2018-central_tax-English.pdf;jsessionid=12CAF3AEC9C5BB89180683193F12E3FA\" target=\"_blank\" rel=\"noopener noreferrer\">7\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-6 filed between the period 1st January 2018-23rd January 2018<\/td>\n<td>For any tax period prior to January 2018<\/td>\n<td>Completely waived off**<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319232230\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/Notification-41-2018-central_tax-English.pdf;jsessionid=5EA33FEC0362AC46FF48BB606FAF093C\" target=\"_blank\" rel=\"noopener noreferrer\">41\/2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>GSTR-6<\/td>\n<td>July 2019<\/td>\n<td>Waived off completely for for taxpayers in certain districts of the flood-affected States and all districts of J&amp;K<\/td>\n<td><a href=\"https:\/\/web.archive.org\/web\/20220319201817\/https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-41-central-tax-english-2019.pdf;jsessionid=ACBF40E75CA1DAB090E6D85B07AA7183\" target=\"_blank\" rel=\"noopener noreferrer\">41\/2019<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>(3) Interest on late payment of GST is <strong>18% p.a<\/strong>. on the amount of outstanding tax to be paid upto the date of payment.<\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[452],"tags":[85],"class_list":["post-1781","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p9X28M-sJ","_links":{"self":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/1781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/users\/39"}],"replies":[{"embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1781"}],"version-history":[{"count":25,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/1781\/revisions"}],"predecessor-version":[{"id":6033,"href":"https:\/\/cacube.in\/index.php?rest_route=\/wp\/v2\/posts\/1781\/revisions\/6033"}],"wp:attachment":[{"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cacube.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}