Due Dates of GST returns are based on Latest Orders and Notifications.
Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing)
|Period (Quarterly)||Due dates|
Monthly Returns (Taxpayers with Annual Turnover More than Rs. 1.5 Crore )
|July to Oct||31st Dec 2017|
|Nov||10th Jan 2018|
|Dec||10th Feb 2018|
|Jan||10th Mar 2018|
|Feb||10th Apr 2018|
|March||10th May 2018|
GSTR-3B- Contains details of Outward and Inward supplies.
Due date for the quarter July-September, 2017 is 24th Dec 2017
Due date for the period July-December 2017 is 31st January 2018.
Due date for July 2017 is 31st December 2017.
Other Due Dates
TRAN-01 – 27th December 2017
ITC-01 – 31st January 2017
Due dates for GST Returns
|Return Form||Particulars||Frequency||Due Date|
|GSTR-1||Details of outward supplies of taxable goods and/or services effected||Monthly||10th of the next month|
|GSTR-2||Details of inward supplies of taxable goods and/or services effected claiming input tax credit.||Monthly||15th of the next month|
|GSTR-3||Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.||Monthly||20th of the next month|
|GSTR-3B||Simple return for Jul 2017- Mar 2018||Monthly||20th of the next month|
|GSTR-4||Return for compounding taxable person||Quarterly||18th of the month succeeding quarter|
|GSTR-5||Return for Non-Resident foreign taxable person||Monthly||20th of the next month|
|GSTR-6||Return for Input Service Distributor||Monthly||13th of the next month|
|GSTR-7||Return for authorities deducting tax at source.||Monthly||10th of the next month|
|GSTR-8||Details of supplies effected through e-commerce operator and the amount of tax collected||Monthly||10th of the next month|
|GSTR-9||Annual Return||Annually||31st December of next financial year|
|GSTR-9A||Annual Return||Monthly||31st December of next financial year|
|GSTR-10||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||Details of inward supplies to be furnished by a person having UIN and claiming refund||Monthly||28th of the month following the month for which statement is filed|
This Article is only for Information purpose. For Compliance, please refer latest notification issued by CBEC