GST CALENDAR TILL DECEMBER, 2017 TAX PERIOD
|
Return |
Type | Period (2017) | Due Dates |
Due Date Extend/ Remarks |
| GSTR-3B | Brief Return | July | 20th August, 2017* | 25th August, 2017 |
| July | 28th August, 2017** | – | ||
| August | 20th September, 2017 | – | ||
| GSTR-1 | Outward Supply Return | July | 10th August, 2017 | 5th September, 2017 |
| August | 10th September, 2017 | 20th September, 2017 | ||
| September | 10th October, 2017 | – | ||
| October | 10th November, 2017 | – | ||
| November | 10th December, 2017 | – | ||
| December | 10th January, 2018 | – | ||
| GSTR-2 | Inward Supply Return | July | 15th August, 2017 | 10th September, 2017 |
| August | 15th September, 2017 | 25th September, 2017 | ||
| September | 15th October, 2017 | – | ||
| October | 15th November, 2017 | – | ||
| November | 15th December, 2017 | – | ||
| December | 15th January, 2018 | – | ||
| GSTR-3 | Total
Return |
July | 20th August, 2017 | 15th September, 2017 |
| August | 20th September, 2017 | 30th September, 2017 | ||
| September | 20th October, 2017 | – | ||
| October | 20th November, 2017 | – | ||
| November | 20th December, 2017 | – | ||
| December | 20th January, 2018 | – | ||
| GSTR-4 | Composition Return | July to Sep. | 18th October, 2017 | – |
| Oct. to Dec. | 18th January, 2018 | – | ||
| GSTR-5 | Non-resident Taxable Person | July | 20th August, 2017 | 15th September, 2017 |
| August | 20th September, 2017 | – | ||
| September | 20th October, 2017 | – | ||
| October | 20th November, 2017 | – | ||
| November | 20th December, 2017 | – | ||
| December | 20th January, 2018 | – | ||
| GSTR-6 | Input Service Distributor | July | 13th August, 2017 | 8th September, 2017 |
| August | 13th September, 2017 | 23th September, 2017 | ||
| September | 13th October, 2017 | – | ||
| October | 13th November, 2017 | – | ||
| November | 13th December, 2017 | – | ||
| December | 13th January, 2018 | – | ||
| GSTR-7 | Tax Deducted at Source | July | 10th August, 2017 | Section yet to be notified |
| August | 10th September, 2017 | |||
| September | 10th October, 2017 | |||
| October | 10th November, 2017 | |||
| November | 10th December, 2017 | |||
| December | 10th January, 2018 | |||
| GSTR-8 | Electronic Commerce Operator | July | 10th August, 2017 | Section yet to be notified |
| August | 10th September, 2017 | |||
| September | 10th October, 2017 | |||
| October | 10th November, 2017 | |||
| November | 10th December, 2017 | |||
| December | 10th January, 2018 | |||
| GSTR-9 | Annual Return | FY 2017-18
(July to Mar) |
31st December, 2018 | – |
| GSTR-10 | Final Return | When registration is cancelled or surrendered | Within three months of the date of cancellation or date of cancellation order, whichever is later. | – |
| GSTR-11 & RFD-10 | Unique Identification Number | July | 31st March, 2017 | Person eligible to claim refund of tax paid by him on his inward supplies such as notified specialised agency of the United Nations Organisation, Consulate or Embassy of foreign countries etc. |
| August | ||||
| September | ||||
| October | 30th June, 2017 | |||
| November | ||||
| December |
*Registered persons not opting to file FORM GST TRAN- 1 by 28th August, 2017
**Registered persons opting to file FORM GST TRAN- 1 by 28th August, 2017
PENAL PROVISIONS RELATING TO RETURNS:
Any registered person, who fails to furnish return within the due dates, shall be liable to pay a late fee of Rs. 100 per day under CGST and Rs. 100 per day under SGST, subject to a maximum of Rs. 5,000/- under CGST and Rs. 5,000/- under SGST.
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Disclaimer:
The views expressed in this article are of the Nyn (Associate member of Team GSTCornor). The information cited in this article has been drawn from various provision of The CGST Act, Rules, ICAI publications and other various sources. While every effort has been made to keep, the information cited in this article error free, team GST Cornor does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this article.
This article includes general information about legal issues and developments in the proposed law of GST in India. Such materials are for informational purposes only and may not reflect the most current legal developments. These informational materials are not intended, and must not be taken, as legal advice on any particular set of facts or circumstances. We disclaim all liability in respect to actions taken or not taken based on any or all the contents of this article to the fullest extent permitted by law. Do not act or refrain from acting upon this information without seeking professional legal counsel.
Author Bio
The calender in GST is seen.
In the writer’s opinion, there should be only six monthly return of any format, for all those registered under GST, if their yearly Turnover is less than Rs. 10 crores annually or the no. of employees are less than 50 or the age of the employer is more than 60 years.
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