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)

More Under Goods and Services Tax

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Category : Goods and Services Tax (5332)
Type : Articles (14964)
Tags : goods and services tax (3878) GST (3470)

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

  1. Giridhar says:

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

  2. RAVI CHANDRAN says:

    Very useful information.

  3. sanjay maheshwari says:

    thanks for valuable information and notifiation

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