GST Calendar Till December, 2017 Tax Period

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GST CALENDAR TILL DECEMBER, 2017 TAX PERIOD

Return	Type	Period (2017)	Due Dates	Due Date Extend/ Remarks
GSTR-3B	Brief Return	July	20^th August, 2017*	25^th August, 2017
		July	28^th August, 2017**	–
		August	20^th September, 2017	–

GSTR-1	Outward Supply Return	July	10^th August, 2017	5^th September, 2017
		August	10^th September, 2017	20^th September, 2017
		September	10^th October, 2017	–
		October	10^th November, 2017	–
		November	10^th December, 2017	–
		December	10^th January, 2018	–

GSTR-2	Inward Supply Return	July	15^th August, 2017	10^th September, 2017
		August	15^th September, 2017	25^th September, 2017
		September	15^th October, 2017	–
		October	15^th November, 2017	–
		November	15^th December, 2017	–
		December	15^th January, 2018	–

GSTR-3	Total Return	July	20^th August, 2017	15^th September, 2017
		August	20^th September, 2017	30^th September, 2017
		September	20^th October, 2017	–
		October	20^th November, 2017	–
		November	20^th December, 2017	–
		December	20^th January, 2018	–

GSTR-4	Composition Return	July to Sep.	18^th October, 2017	–
GSTR-4	Composition Return	Oct. to Dec.	18^th January, 2018	–

GSTR-5	Non-resident Taxable Person	July	20^th August, 2017	15^th September, 2017
		August	20^th September, 2017	–
		September	20^th October, 2017	–
		October	20^th November, 2017	–
		November	20^th December, 2017	–
		December	20^th January, 2018	–

GSTR-6	Input Service Distributor	July	13^th August, 2017	8^th September, 2017
		August	13^th September, 2017	23^th September, 2017
		September	13^th October, 2017	–
		October	13^th November, 2017	–
		November	13^th December, 2017	–
		December	13^th January, 2018	–

GSTR-7	Tax Deducted at Source	July	10^th August, 2017	Section yet to be notified
		August	10^th September, 2017
		September	10^th October, 2017
		October	10^th November, 2017
		November	10^th December, 2017
		December	10^th January, 2018

GSTR-8	Electronic Commerce Operator	July	10^th August, 2017	Section yet to be notified
		August	10^th September, 2017
		September	10^th October, 2017
		October	10^th November, 2017
		November	10^th December, 2017
		December	10^th January, 2018

GSTR-9	Annual Return	FY 2017-18 (July to Mar)	31^st 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	31^st 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	30^th 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.

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One Comment

Vijay Kumar says:

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.
Those who like it may comment.

Reply

September 3, 2017 at 9:21 am