Soon after the implementation of much awaited Tax Reform i.e. GST, another important task is to comply with the compliances i.e. filing of various Returns. Section 39 of CGST deals with Furnishing of Returns’.

In this write- up, all important compliances i.e. Returns together with their due dates are being covered. (For the year 2017-18) 

August, 2017

Mon Tues Wed Thurs Fri Sat Sun
1 2 3 4 5 6
7 8 9 10

TDS & Outward

Return for July, 2017

(Section 51 & 37 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

11 12 13

Input Service Distributor

Return for July, 2017

(Section 20)

GSTR-6

14 15 Inward Return For July, 2017 (Section  38) GSTR-2 16 17 18 19 20 Monthly Return* For July, 2017 GSTR-3
21 22 23 24 25 26 27
28 29 30 31

 

September, 2017

Mon Tues Wed Thurs Fri Sat Sun
1 2 3
4 5 6 7 8 9 10

TDS & Outward

Return for Aug, 2017

(Section 51 & 37 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

11 12 13

Input Service Distributor

Return for Aug, 2017

(Section 20)

GSTR-6

14 15

Inward Return

For Aug, 2017

(Section 38)

GSTR-2

16 17
18 19 20

Monthly Return*

For Aug, 2017

GSTR-3

21 22 23 24
25 26 27 28 29 30

 October, 2017

Mon Tues Wed Thurs Fri Sat Sun
1
2 3 4 5 6 7 8
9 10

TDS & Outward

Return for Sept, 2017

(Section 51 & 37 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

11 12 13

Input Service Distributor

Return for Sept, 2017

(Section 20)

GSTR-6

14 15

Inward Return

For Sept, 2017

(Section 38)

GSTR-2

16 17 18

Composite Levy

Return for Quarter July, 2017-Sept, 2017

(Section 10)

GSTR-4

19 20

Monthly Return*

For Sept, 2017

GSTR-3

21 22
23 24 25 26 27 28 29
30 31

 November, 2017

Mon Tues Wed Thurs Fri Sat Sun
1 2 3 4 5
6 7 8 9 10

TDS & Outward

Return for Oct, 2017

(Section 51 & 37

respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

 

11 12
13

Input Service Distributor

Return for Oct, 2017

(Section 20)

GSTR-6

14 15

Inward Return

For Oct, 2017

(Section 38)

GSTR-2

16 17 18 19
20

Monthly Return*

For Oct, 2017

GSTR-3

21 22 23 24 25 26
27 28 29 30

 December, 2017

Mon Tues Wed Thurs Fri Sat Sun
1 2 3
4 5 6 7 8 9 10

TDS & Outward

Return for Nov, 2017

(Section 51 & 37 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

11 12 13

Input Service Distributor

Return for Nov, 2017

(Section 20)

GSTR-6

14 15

Inward Return

For Nov, 2017

(Section 38)

GSTR-2

16 17
18 19 20

Monthly Return*

For Nov, 2017

GSTR-3

21 22 23 24
25 26 27 28 29 30 31

Annual Return

For the year ended 2016-2017 GSTR-9

 January, 2018

Mon Tues Wed Thurs Fri Sat Sun
1 2 3 4 5 6 7
8 9 10

TDS & Outward

Return for Dec, 2017

(Section 51 & 37 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

11 12 13

Input Service Distributor

Return for Dec, 2017

(Section 20)

GSTR-6

14
15

Inward Return

For Dec, 2017

(Section 38)

GSTR-2

16 17 18

Composite Levy

Return for Quarter Oct, 2017-Dec, 2017

(Section 10)

GSTR-4

19 20

Monthly Return*

For Dec, 2017

GSTR-3

21
22 23 24 25 26 27 28
29 30 31

 February, 2018

Mon Tues Wed Thurs Fri Sat Sun
1 2 3 4
5 6 7 8 9 10

TDS & Outward

 Return for Jan, 2018

(Section 51 & 37

respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

11
12 13

Input Service Distributor

Return for Jan, 2018

(Section 20)

GSTR-6

14 15

Inward Return

For Jan, 2018

(Section 38)

GSTR-2

16 17 18

Composite Levy

Return for Quarter Oct, 2017-Dec, 2017

(Section 10)

GSTR-4

19 20

Monthly Return*

For Jan, 2018

GSTR-3

21 22 23 24 25
26 27 28

 March, 2018

Mon Tues Wed Thurs Fri Sat Sun
1 2 3 4
5 6 7 8 9 10

TDS & Outward

Return for Feb, 2018

(Section 51 & 37

 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

 

11
12 13

Input Service Distributor

Return for Feb, 2018

(Section 20)

GSTR-6

14 15

Inward Return

For Feb, 2018

(Section 38)

GSTR-2

16 17 18
19 20

Monthly Return*

For Feb, 2018

GSTR-3

21 22 23 24 25
26 27 28 29 30 31

 April, 2018

Mon Tues Wed Thurs Fri Sat Sun
1
2 3 4 5 6 7 8
9 10

TDS & Outward

Return for Mar, 2018

(Section 51 & 37

 respectively)

GSTR- 1 (Outward)

GSTR-7 (TDS)

11 12 13

Input Service Distributor

Return for Mar, 2018

(Section 20)

GSTR-6

14 15

Inward Return

For Mar, 2018

(Section 38)

GSTR-2

16 17 18

Composite Levy

Return for Quarter Jan, 2018-Mar, 2018

(Section 10)

GSTR-4

19 20

Monthly Return*

For Mar, 2018

GSTR-3

21 22
23 24 25 26 27 28 29
30

 – 

*Monthly return

Every Registered Person other than Input Service Distributor or a non- resident taxable person or a composite dealer or section 51 or section 52.

 CRUX

Type of Return Time Period of filling of Return Return
Outward Return 10th of next month GSTR-1
TDS Return 10th of next month GSTR-7
Return by Input Service Distributor 13th of next month GSTR-6
Inward Return 15th of next month GSTR-2
Rectification by supplier in Outward Return on the Basis of Inward Return 15th to 17th of next month
Return by Composition Supplier 18th day from the end of quarter GSTR-4
Monthly return 20th of next month GSTR-3
Annual Return 31st December of next year GSTR-9
Periodic return by non-resident foreign taxpayer 20th Day of next month or with 7 days of Last day of registration GSTR-5

ITC mentioned for above situations can be claimed only within one year from the date of issue of tax invoice relating to supply.
In any other case, the last date to claim ITC is earlier of the two:

  • Before filing of valid return for the month of September (under section 16(4)) following the end of F.Y. to which such invoice is related, or
  • Before filing of the annual return

As per section 30, the last date for filing of annual return is 31st December following the end of the financial year.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

Disclaimer:

The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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6 responses to “GST Compliance Calendar- A Crisp View”

  1. Tomy Joseph says:

    Please revise or remove this article, as there has been considerable changes since this article.

  2. Shivanand says:

    Thank you so much given such a wonderful calendor for GST

  3. Rohini Patil says:

    Very useful Thank you for sharing

  4. Tarunkumar D Trivedi says:

    Really u r very hard working in GST and also sharing informative and useful information.

    Thank U

  5. CMA.SUNIL SHARMA says:

    GSTR 8 is for Ecommerce Operatior and GSTR9 is for your annual Return

  6. PARESH PAREKH says:

    Very informative and useful article.Thank you for sharing

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