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.
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Author Bio
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.
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.
As per order no. 05/2017-GST dtd.28-10-2017, for submission of CMP-03 due date is 30-11-2017.
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.
Check due dates of GSTR 1 once again before posting.
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….