GST Return Filling with Due Dates

SHALU SHARMA 12 Jul 2018 13,296 Views 0 comment Print Goods and Services Tax | Articles

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Article compiles due dates of GSTR-1, GSTR-2, GSTR-3, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C, GSTR-10, GSTR-11 and E-way Will in Tabular format with details of Who is Liable to File, Particulars of Return, Velocity of Return and Due Date.

GST Returns Form	Who is Liable to File	Particulars of Return	Velocity of Return	Due Date
GSTR-1	Every Registered Dealer	Detail of Outward Supplies	Monthly	10th of Next Month
GSTR-2	Every Registered Dealer	Detail of Inward Supplies	Monthly	15th of Next Month
GSTR-3	Every Registered Dealer	Monthly Return of detail of Inward & Outward Supplies with Tax Payable Details	Monthly	20th of Next Month
GSTR-3B	Every Registered Dealer	Provisional return for the months of July 2017 to June 2018	Monthly	20th of Next Month
GSTR-4	Person Opting for Composition Scheme	Return for Compounding taxable person	Quarterly	18th of Succeeding Quarter
GSTR-5	Non-Resident registered Person	Return for Non-Resident foreign taxable person	Monthly	20th of Next Month
GSTR-5A	Non-Resident registered Person	Return for Non-resident persons providing OIDAR services	Monthly	20th of Next Month
GSTR-6	Input Service Distributor	Return for Input Service Distributor	Monthly	13th of Next Month
GSTR-7	TDS Dedcutor	Return for authorities deducting tax at source.	Monthly	10th of Next Month
GSTR-8	E-commerce Operator	Details of supplies and the amount of tax collected	Monthly	10th of Next Month
GSTR-9	Regular Tax Payer	Annual Return	Annually	31st December of next financial year
GSTR-9A	Person Registered Under Composition Scheme	Annual Return	Annually	31st December of next financial year
GSTR-9B	E-commerce Operator	Annual Return	Annualy	31st December of next financial year
GSTR-9C	Registered person with Turnover>Rs 2 crore and whose Accounted are audited under GST Law	Annual Return	Annually	31st December of next financial year
GSTR-10	Person whose Registration is Cancelled or Suspended	Final Return	Once. When registration is cancelled or surrendered	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11	Person Who has UIN	For claiming refund	Monthly	28th of following Month
E-way Will	Registered Person	At the time of transportation of Goods	Every time during Inter-state Supply of Goods where value > Rs 50,000/-	Immediately prior to transportation

Note:

1. If turnover of person is less than Rs 1.50 crore and he has opted for Quarterly Return filing then due date for filing GSTR-1 will be 30th /31st of Next Month.

2. GSTR-2 and 3 has been suspended as of now.

3. GSTR-3B is extended upto Sept 2018.

Checkout GST Delivery Challan Format here

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