Article Contains updated due date for filing of GSTR-3B (Summary GST Returns), GSTR-1-  Detail of Outward Supplies) for those having turnover exceeding Rs.1.50 crore in Previous Financial Year (PFY) or Current Financial Year (CFY) , Tran-1 for Person Claiming Transitional Credit, GSTR-4 for Composition Opt Taxpayer, ITC-01 for those Claiming Input Tax Credit u/s 18(1), ITC-03 for Reversal of credit (Normal to composition, Taxable to Exempt), ITC-04 for Details of goods/capital goods sent to/from Job worker, CMP-01 for Intimation of Composition Levy (Migration), CMP-02 for Intimation of Composition Levy, CMP-03 for Detail of stocks (preceding  the date from which opt) and  CMP-04 for Application for withdrawal from the composition scheme.

Due date for Filing of GSTR-3B (Summary GST Returns)

Assessee Turnover Period Due Date
All Regular & Casual Registered  Taxpayer Not Applicable October, 2017 20th November, 2017
November, 2017 20th December, 2017
December, 2017 20th January, 2018
January, 2018 20th February, 2018
February, 2018 20th March, 2018
March, 2018 20th April, 2018

Due date for Filing of GSTR-1 (Detail of Outward Supplies)

Assessee Turnover Period Due Date
All Regular & Casual Registered  Taxpayer Aggregate Turnover upto Rs.1.50 crore in PFY or CFY July to September, 2017 31st  December, 2017
October to December, 2017 15th February, 2018
January to March, 2018 30th April, 2018
Aggregate Turnover exceeds Rs.1.50 crore in PFY or CFY July to October, 2017 31st  December, 2017
November, 2017 10th January, 2018
December, 2017 10th February, 2018
January, 2018 10th March, 2018
February, 2018 10th April, 2018
March, 2018 10th May, 2018

Due date for Filing of Other Returns (Tran-1, GSTR-4, ITC-01, ITC-03, ITC-04, CMP-01, CMP-02, CMP-03 & CMP-04)

Form Particulars Period Due Date
TRAN-1 Person Claiming Transitional Credit Migration Time 27th  December, 2017
GSTR-4 Composition Opt Taxpayer July to September, 2017 24th December, 2017
ITC-01 Claiming Input Tax Credit u/s 18(1) 30th November, 2017
ITC-03 Reversal of credit (Normal to composition, Taxable to Exempt) Within a period of 90 days from the date on which such option exercise or 60 days from the Comm. of FY
ITC-04 Details of goods/capital goods sent to/from Job worker July to September, 2017 31st December, 2017
CMP-01 Intimation of Composition Levy (Migration) Migration Time
CMP-02 Intimation of Composition Levy Anytime
CMP-03 Detail of stocks (preceding  the date from which opt) Any Time Within a period of 90days from the date on which option for comp.  exercise
CMP-04 Application for withdrawal from the composition scheme Any Time Within a period of 7 days on the occurrence of such event

Disclaimer

The information cited in this article is based on various provisions of The CGST Act, Rules or 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 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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6 responses to “Updated GST due date Compliance Calendar”

  1. PARTHO DUTTA says:

    If a composite dealer in GST who was composite dealer in the vat regime also,required to fill CMP-03 also,If yes then How? His stock in hand on 30.06.2017 includes the vat amount also as per the true accounting method.as he was not able to claim input credit under vat act.then how he will fill CMP-03.
    Please help.

  2. Saket says:

    Please clarify the date for TRANS-1. There is no notf.given for the change of date from 31/12/2017 to 27/12/2017. Is it a typographical error from your side.

  3. VENKATRAJA BHAT says:

    As per order no. 05/2017-GST dtd.28-10-2017, for submission of CMP-03 due date is 30-11-2017.

  4. GSTCornor says:

    We have come to the notice that due to typographical error, where it is written month January to May, 2017 please read as January to May, 2018. (Correction of 2017 to 2018). Inconvenience is deeply regretted.

  5. Pradeep says:

    Check due dates of GSTR 1 once again before posting.

  6. venkitachalam says:

    Due date for Filing of GSTR-3B (Summary GST Returns)
    December, 2017 20th January, 2017
    January, 2017 20th February, 2017
    February, 2017 20th March, 2017
    March, 2017 20th April, 2017
    Seems to be erratic
    likewise for others….

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