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
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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Thank you so much given such a wonderful calendor for GST
Very useful Thank you for sharing
Really u r very hard working in GST and also sharing informative and useful information.
Thank U
GSTR 8 is for Ecommerce Operatior and GSTR9 is for your annual Return
Very informative and useful article.Thank you for sharing