Calendar for GST Return filing with due date of filing GSTR-3B, GSTR-1, GSTR-4, GSTR-5, GSTR-5A and GSTR-6 for the period from July 2017 to March 2018.
|Return||Category of taxpayers||Time period||Due date|
|GSTR-3B||All taxpayers* to file along with payment of tax||Every month till
|20th of the succeeding month
|GSTR-1||Taxpayers* with annual aggregate turnover up to Rs.1.5 crore to file on quarterly basis||July-September, 2017||31st December, 2017|
|October-December, 2017||15th February, 2018|
|January—March, 2018||30th April, 2018|
|GSTR-1||Taxpayers* with annual aggregate turnover more than Rs.1.5 crore need to file on monthly basis||July-October, 2017||31st December, 2017|
|November, 2017||10th January, 2018|
|December, 2017||10th February, 2018|
|January 2018||10th March, 2018|
|February, 2018||10th April, 2018|
|March, 2018||10th May, 2018|
|GSTR-4||Taxpayers who have opted for Composition Scheme to file every quarter||July-September, 2017||24th December, 2017|
|GSTR-5||Non Resident Taxable Person||July, 2017||11th December, 2017|
|GSTR-5A||Person providing online information database access or retrieval services from a place outside India to a person in India other than a registered person||July, 2017||15th December, 2017|
|GSTR-6||Input service Distributor||July, 2017||31th December, 2017|
*Taxpayers other than composition taxpayers, non-resident taxpayers, input service distributors and taxpayers liable to pay tax under section 51 & 52 of GST Law.
The time period for filing GSTR-2 & GSTR-3 for month of July, 2017 to March, 2018 is being looked into by a Committee set up by the GST council.
GST – A Good & Simple Tax