All taxpayers are required to file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

Due dates for filing of details in FORM GSTR-1 for the period of July, 2017 – March, 2018, are given below:-

(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 Crore need to file GSTR-1 on quarterly basis before the due dates tabulated below:-

Period Date
July- September 31st December, 2017
October- December 15th February, 2018
January- March 30th April, 2018

(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 Crore need to file GSTR-1 on monthly basis before the due dates tabulated below:-

Period Date
July- October 31st December, 2017
November 10th January, 2018
December 10th February, 2018
January 10th March, 2018
February 10th April, 2018
March 10th May, 2018
  • The time period for filing GSTR-2 and GSTR-3 for the period of July. 2017 – March, 2018 would be subsequently notified.
  • Amendment facility for FORM GSTR-3B for taxpayers, who have submitted the return but not filed it. will be provided soon.
  • Late fee has been waived for the months of July, August & September, 2017. Where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee- head so as to enable them to use that amount for discharge of their future tax liabilities. This decision will be implemented after making necessary changes in software.
  • From the month of October, 2017 on wards, the amount of late fee payable has been reduced from Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts) to the following amounts :-
(a) Taxpayers whose tax liability for the concerned month was “NIL” Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts)
(b) For all other taxpayers [other than mentioned in (a)] Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts)

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Category : Goods and Services Tax (5883)
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Tags : goods and services tax (4399) GST (3993)

9 responses to “Due dates to file GSTR-3B & GSTR-1 & Revised Late Filing Penalty”

  1. akkoneru says:

    I have wrongly claimed IGST ITC , where there is no IGST purchases, how can i reverse it??
    I didn’t utilise it, it is in my credit ledger showing as balance in IGST column.

  2. Kishor bhaskar bhanushali says:

    Thanks for very useful information.i want to ask you that if I file 3b form for September on 29.10.17 is there will be any penalty for late filing.i file nil return.pls suggest thanks

  3. Arnab das says:

    How much penalty fees will be applicable, if I unable to filing my GSTR1 return for the month of oct’17 & Nov’17 within 10th January’2018

  4. arun says:

    Sir mane abhi gstr1 aug se oct tak ki nahi bhari aur 31 des tak bhi nahi bhar sakta to kya penalty hogi

  5. vijay says:

    Sir,mene new registration karwaya hai ,lakin mera business band ho gya ,kya mujhe ab bhi gst file karna parega ya na file karu to gst cancil hoga kya

  6. shruti says:

    If GSTR 3b is filed NIL for the month of July august and september and now if I File GSTR1 with invoices and if there tax liability will arise then they will also charge penalty for that?

  7. Giridhar says:

    any time limit to credit the late fee paid to the traders Electronic Cash Ledger under Tax

  8. RAVI CHANDRAN says:

    Very useful information.

  9. sanjay maheshwari says:

    thanks for valuable information and notifiation

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