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GST Calendar Till December, 2017 Tax Period

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.

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.

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View Comments (1)

  • 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.

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