DUE DATES FOR GST RETURNS

Posted by TaxGuru India on August 2nd, 2018

Chapter IX(Sec 37-48) of the Central Goods and Services Tax Act 2017, governs the various provisions related to Returns under Goods and Services Act 2017.

Different types of GST returns are prescribed for different types of business processes and the due dates along with type of GST returns are mentioned below-

1. Details of outward supply of Goods and Services- GSTR 1

2. Details of inward supply of Goods and Services- GSTR 2
3. Monthly Return- GSTR 3

4. Quarterly Return for Composite Dealer-GSTR 4

As per Sec 39 of CGST Act 2017, every Registered Person opt to file return under Sec 10 i.e. Composition Scheme will furnish GSTR 4 within 18 days from the end of the quarter

5. Return for Non Resident Tax Payer- GSTR 5

Every Non resident Taxable Person shall furnish GSTR 5 within 20^th day from the end of the calendar month or within 7 days after the last day of the validity which ever is earlier

6. Return for Input Service Distributors- GSTR 6

Every registered person registered as Input Service Distributor shall file GSTR 6 within 13 days from the end of the month 

7. Return for Tax Deducted at Source- GSTR 7

Registered person who deducted tax at source under section 51 shall furnish GSTR 7 within 10 days from the end of the month

8. Statement for Tax Collection at Source- GSTR 8

Monthly return to be filed by e-commerce operators registered under GST who are required to collect tax at source. The last day of filing this return is before 10^th of the subsequent month

9. Annual Return- GSTR 9

Every registered taxable person except Input Service Distributor , Non Resident Taxable Person,  Casual Taxable Person, Person who is deduction and collecting tax at source under sec 51 & 52 respectively by 31^st Dec following the end of following financial year

10. Final Return- GSTR 10

As per Sec 45, every registered person who applied for cancellation of registration shall file return in GSTR 10 within 3 months from the date of cancellation  or cancellation order whichever is later

11. Inward supply of person having UIN

28th of the month following the month for which statement is filed

Other Returns

Notes-

-      All businesses have to file GSTR-3B by 20th of next month until September 2018

-      Due date for GSTR 4  for the quarter April 2018 to June 2018 is 18th July 2018

-      Due date of GSTR-6 for the months from July 2017 to June 2018 is extended to 31st July 2018

Checkout The last date to file income tax return here