This article will help you to get to know about the provisions related to the filing of returns under GST Laws, including the type of returns to be filed along with their due dates for filing of such returns.

Under GST Laws, a taxpayer is required to “Self-assess” his tax liability and deposit the tax amount with or before the filing of such return.

♣ What does the word “Return” means under GST Law?

In simple words, return means a statement of information or document furnished by a taxpayer, to tax authorities, on such regular intervals as may be specified, to provide a basis on which tax has been computed and paid by the taxpayer.

♣ Provisions under GST Laws related to filing of Returns

Chapter IX of Central Goods and Services Act, 2017 (CGST Act, 2017) (Sec – 37 to 48) deals with the provisions related to the filing of returns.

♣ List of returns to be filed under GST Law

S.No. Return Description Type of Return Due date and time for filing Who is required to file?
1. GSTR-1 (Sec-37) For furnishing details of Outward Supplies of Goods or Services or both. Monthly Return

 

Due date: – 10th of month, following the tax period.

Filing: – On or before 10th day of month, following the tax period.

Every Registered Person including a casual taxable person other than-

Input Service Distributor

Non-Resident taxable person

Composition dealer

Tax Deductor u/s51

Tax Collector (ECO)* u/s 52

Supplier of OIDAR**

2. GSTR-2 (Sec-38) For furnishing details of Inward Supplies of Goods or Services or both. Monthly Return Due date: – 15th of month, following the tax period.

Filing: – After 10th but before 15th day of the month, following the tax period.

Every Registered Person including a casual taxable person other than-

Input Service Distributor

Non-Resident taxable person

Composition dealer

Tax Deductor u/s51

Tax collector(ECO)* u/s 52

Supplier of OIDAR**

2. GSTR -3 (Sec-39(1)) For Consolidated summary details of Supply made by a registered person. Monthly Return Due date: – 20th of month, following the tax period.

Filing: – On or before 20th day of next month, following the tax period.

 

Every Registered Person including a casual taxable person other than-

Input Service Distributor

Non-Resident taxable person

Composition dealer

Tax Deductor u/s51

Tax Collector (ECO)* u/s 52

Supplier of OIDAR**

4. GSTR -4 (Sec-39(2)) For furnishing of details by a person, who has availed Composition scheme Quarterly return Due date: – 18th of the month succeeding the end of the relevant quarter.

Filing: – On or before 18th day of the month, succeeding the end of the relevant quarter.

Composition Taxpayer (Person registered u/s 10)
5. GSTR -5 (Sec-39(5)) For furnishing of details by a Non – resident taxpayer Monthly Return Due date: – 20th of month, following the tax period OR within 7 days from regs. Cancellation.

Filing: – On or before 20th day of the month following the tax period OR within 7 days after expiry of registration, whichever is earlier.

Registered Non-Resident taxable person
6. GSTR-5A (Rule 64) For furnishing of details by a supplier of OIDAR Monthly Return Due date: – 20th of month, following the tax period.

Filing: – On or before 20th day of the month following the tax period.

Supplier of OIDAR
7. GSTR -6 (Sec-39(4)) For furnishing of details by an Input Service Distributor Monthly Return Due date: – 13th of month, following the tax period.

Filing: – On or before 13th day of the month following the tax period.

Input Service Distributor
8. GSTR -7 (Sec-39(3)) read with rule 66 For furnishing details of Tax deducted at source, by authorities Monthly Return Due date: – 10th of month, following the tax period.

Filing: – On or before 10th day of the month, following the end of the month in which tax was deducted at source.

Registered person who is required to deduct tax at source u/s 51
9. GSTR -8 (Sec-52(4)) read with rule 67 For furnishing of details of tax collected at source by an E-Com operator. Monthly Return Due date: – 10th of month, following the tax period.

Filing: – On or before 10th day of the month, following the end of the month in which tax was collected at source.

Electronic Commerce Operator who is required to collect tax at source u/s 52
10. GSTR -9 (Sec-44) Annual return Annual Return

 

Due date: – 31st December of next year.

Filing: – On or before 31st of December, following the end of relevant financial year.

Every Registered Person other than-

Input Service Distributor

Non-Resident taxable person

Casual taxable person

Tax Deductor u/s51

Tax Collector (ECO)* u/s 52

11. GSTR-9A (Sec-44) Annual return Annual Return

 

Due date: – 31st December of next year.

Filing: – On or before 31st of December, following the end of relevant financial year.

 

Composition Taxpayer

 

 

 

 

 

12. GSTR-10 (Sec – 45) Final return in case of cancellation or surrender of registration Final Return Filing: – Within a period of 3 months from date of cancellation or order of cancellation of registration, whichever is earlier. Every registered person who furnishes return u/s 39(1) and whose registration has been cancelled.

*ECO – Electronic Commerce Operator

**OIDAR – Online information and database access or retrieval services

Provided that due date of filing of returns under sec -37 to 39 may be extended by the commissioner under GST Laws by way of notifications. Hence the taxpayer shall continuously update himself with the latest notifications issued from time to time.

♣ Due Date of payment of tax under GST

The tax payer is required to deposit the tax before the filing of return. Hence, the due date of payment of tax in respect of the returns filed by a registered taxable person is linked with the due dates of filing of such return.

Due date of Payment of tax = On or before the due date of filing of returns by the taxable person

For e.g.:-For taxpayers filing GSTR-3, due date of payment of tax for the month of May is 20th of June.

Exception: – A non – resident taxable person or a casual taxable person shall make an advance deposit of tax amount equals to the estimated tax liability, for the period for which registration is sought or extension of registration is sought.

Note: – All the returns under GST law are required to be file Electronically on GSTN Portal (www.gst.gov.in)

GST Returns Due Date Calendar

For Example: – Due date of returns for the month of June, 2018 is as follows:-

JULY, 2018

Return and Due Dates
M T W T F S S S. No. Return Date
1 1. GSTR-1 On or before 10th
2 3 4 5 6 7 8 2. GSTR-2 On or before 15th
9 10 11 12 13 14 15 3. GSTR-3 On or before 20th
16 17 18 19 20 21 22 4. GSTR-4 On or before 18th
23 24 25 26 27 28 29 5. GSTR-5 On or before 20th
30 31 6. GSTR-6 On or before 13th
7. GSTR-7 On or before 10th
8. GSTR-8 On or before 10th

Note: – The above mentioned due date of GST returns are as per the law and available information. The date of filings may be extended or may vary from above.

Late fee in case of non-filing of Returns under GST Laws (Sec- 47)

Liability of Default Late Fee
Every Registered Person Fails to furnish returns by the due date (except return u/s 44, i.e. Annual return) Rs. 100/- for every day during which such failure continues subject to a maximum of Rs. 5,000/-
Every Registered Person Fails to furnish return u/s 44, i.e. Annual Return Rs. 100/- for every day during which such failure continues subject to a

Maximum of amount calculated at 0.25% of his turnover in state or union territory.

Disclaimer: The contents of this article have been prepared in accordance with the relevant provisions, and information available at the time of preparation. The views and opinions expressed in this article are those of the authors and the author does not take any responsibility of the same and this cannot be quoted without the consent of the author.

Do write for any Queries/suggestions or Questions at [email protected]

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8 Comments

  1. Amar Kumar says:

    Applicability and Quantum of Late Fee :-
    The late fee for the months of July, August and September for late filing of Form GSTR-3B has been waived off vide Notification No. 28/2017-C.T. dated 1st Sept, 2017 and 50/2017 C.T. dated 24th Oct 2017.

    It has been decided that for subsequent months, i.e. Oct. 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for the month was ‘Nil’ will be Rs. 20/- instead of Rs. 200/per day and for other taxpayers, whose tax liability for the that month was not ‘Nil’ late fee payable will be Rs. 50/- as per notification 64/2017-C.T., dated 15th Nov, 2017.

  2. Geetika says:

    Dear Vaishali

    The whole article is about due dates and filing of return. But provide information regarding GSTR-2 is incorrect as it is deffered for some time.
    In my opinion article should be provided on the basis of amendments not only on the basis of bare act as in today s scenario specifically in GST a lot amendments are coming regularly so this article is misguiding instead of providing actual information.

    Thank you
    I hope you will take it as suggestion

  3. Mohan r says:

    Respected Madam,
    GSTR-2 On or before 15th—-is this need to be filed from which month. I am of the opinion that it is deffer-ed for some time. kindly reply .

    mohan r

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