Due Dates of GST returns are  based on Latest Orders and Notifications.

GSTR-1

Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing)

Period (Quarterly) Due dates
July- Sept 31/12/2017
Oct- Dec 15/02/2018
Jan- Mar 30/04/2018

Monthly Returns (Taxpayers with Annual Turnover More than Rs. 1.5 Crore )

Period Dates
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.

  • GSTR-3B has been extended to March 2018
  • All businesses to file GSTR-3B by 20th of next month till March 2018.

GSTR-4

Due date  for the quarter July-September, 2017 is 24th Dec 2017

GSTR-5

Due date for the period July-December 2017 is 31st January 2018.

GSTR-6

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

Author Bio

Qualification: CA in Practice
Company: DHANANJAY & CO
Location: New Delhi, New Delhi, IN
Member Since: 29 Nov 2017 | Total Posts: 1
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2 responses to “Types of GST returns and Due dates of GST returns”

  1. Paul says:

    Sir. What about GSTR 2? Can we file voluntarily using the GST tool? Though the GST council has not yet announced the dates?

  2. Bhawna says:

    very relevant and helpful post.. keep updating us..

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