Filing of returns with the Government within stipulated dates is important for a taxpayer to avoid payment of any Interest and Penalty.A GST calendar can help you remember when to file your returns.
Being the first year of implementation of GST law, Government has provided several relaxations to taxpayers, one such being time extension for filing of GST returns.
Forms GSTR-1, 2, 3 are to be a filed by a person registered under GST for each month other than the people who are registered under the composition scheme.
A person registered under the composition scheme has to file GSTR-4 under GST for each quarter.
For the July 2017 to March 2018, GSTR-3B is also required to be filed. GSTR 3B is a simple return that has to be filed by every GST registrant.
Latest Update:
23rd GST Council Meet on 10th November 2017
All businesses to file GSTR-1 and GSTR-3B till March 2018.
All businesses to file GSTR-3B by 20th of next month till March 2018
GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers
Turnover under Rs 1.5 Cr to file Quarterly GSTR-1
Turnover above Rs 1.5 Cr to file Monthly GSTR-1
Extension of GSTR-1 filing Due Dates:
For turnover up to Rs 1.5 cr
Period Due Date
Jul-17 to Sep-17 31-12-2017
Oct-17 to Dec-17 15-02-2018
Jan-18 to Mar-18 30-04-2018
For turnover of more than Rs 1.5 cr
Period Due Dates
Jul-17 to Oct-17 31-12-2017
Nov-17 10-01-2018
Dec-17 10-02-2018
Jan-18 10-03-2018
Feb-18 10-04-2018
Mar-18 10-05-2018
Due dates of filing GSTR-3B for August to December:
Month Due Dates
Aug-17 20-09-2017
Sep-17 20-10-2017
Oct-17 20-11-2017
Nov-17 20-12-2017
Dec-17 20-01-2018
Jan-18 20-02-2018
Feb-18 20-03-2018
Mar-18 20-04-2018
Others GSTR filing extensions:
Return Revised Due Date
GSTR-5 11-12-2017
(for Non Resident)
GSTR-4 24-12-2017
(for Composition Dealers)
GSTR-6 31-12-2017
(for Input Service Distributor)
