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IMPORTANT DATES- GST RETURNS (With legal references)

CASanjay Kumawat
GST return due dates clarified for different registrant categories and return types under notified schedules. The schedule sets GST return due dates by registrant category and return form, distinguishing regular taxable persons by turnover, composition scheme holders, non resident taxable persons, suppliers of online information/database services, input service distributors, and job worker transactions. Each category is assigned specific forms (GSTR 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GST ITC 04, GST TRAN 1) with deadlines anchored to specified notifications and orders; several returns will be notified for subsequent months and phased implementation is indicated. (AI Summary)

Master Table

S.No.

Category of person

Reference

1.

Person having turnover more than ₹ 1.5 Cr.

Table No. 1, 3, 7, 8, 9

2.

Person having turnover upto ₹ 1.5 Cr.

Table No. 1, 2, 7, 8, 9

3.

Composition holder

Table No. 4

4.

For Non-resident taxable person

Table No. 5

5.

For Supplier of online information and database access or retrieval services

Table No. 6

 

  1. For all registered persons
 

Period

GSTR-3B- Due date

Remarks

 

August, 2017

 20th September, 2017

Notification No. 35/2017- CT

15.09.2017

 

September, 2017

20th October, 2017

Notification No. 35/2017- CT

15.09.2017

 

October, 2017

20th  November, 2017

Notification No. 35/2017- CT

15.09.2017

 


November, 2017

 20th   December, 2017

Notification No. 35/2017- CT

15.09.2017

 

December, 2017

20th  January, 2018

Notification No. 35/2017- CT

15.09.2017

 

January, 2018

20th  February, 2018

Notification No. 56/2017- CT

15.11.2017

 

February, 2018

20th  March, 2018

Notification No. 56/2017- CT

15.11.2017

 

March, 2018

20th  April, 2018

Notification No. 56/2017- CT

15.11.2017

 
  1. Registered person having turnover upto 1.5 Cr.
 

Period

GSTR-1- Due date

Remarks

July-September, 2017

31st  December, 2017

Notification No. 57/2017- CT

15.11.2017

GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course.

October - December, 2017

15th  February, 2018

Notification No. 57/2017- CT

15.11.2017

January - March, 2018

30th  April, 2018

Notification No. 57/2017- CT

15.11.2017

  1. Registered person having turnover more than 1.5 Cr.
 

Period

GSTR-1- Due date

Remarks

 

July - October, 2017

31st  December, 2017

Notification No. 58/2017- CT

15.11.2017

GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course.

November, 2017

10th  January, 2018

Notification No. 58/2017- CT

15.11.2017

December, 2017

10th  February, 2018

Notification No. 58/2017- CT

15.11.2017

January, 2018

10th  March, 2018

Notification No. 58/2017- CT

15.11.2017

February, 2018

10th  April, 2018

Notification No. 58/2017- CT

15.11.2017

March, 2018

10th  May, 2018

Notification No. 58/2017- CT

15.11.2017

  1. Person who has opted for Composition Scheme
 

Period

Form GSTR-4- Due date

Remarks

     

July-September, 2017

24th  December, 2017

Notification No. 59/2017- CT

15.11.2017

 
  1. For Non-resident taxable person
 

Period

Form GSTR-5- Due date

Remarks

 

July, 2017

11th  December, 2017

Notification No. 60/2017- CT

15.11.2017

 

August, 2017

11th  December, 2017

Notification No. 60/2017- CT

15.11.2017

 

September, 2017

11th  December, 2017

Notification No. 60/2017- CT

15.11.2017

 

October, 2017

11th  December, 2017

Notification No. 60/2017- CT

15.11.2017

 
  1. For Supplier of online information and database access or retrieval services
 

Period

Form GSTR-5A- Due date

Remarks

 

July, 2017

11th  December, 2017

Notification No. 61/2017- CT

15.11.2017

 

August, 2017

11th  December, 2017

Notification No. 61/2017- CT

15.11.2017

 

September, 2017

11th  December, 2017

Notification No. 61/2017- CT

15.11.2017

 

October, 2017

11th  December, 2017

Notification No. 61/2017- CT

15.11.2017

 
  1. For Input Service Distributor
 

Period

Form GSTR-6- Due date

Remarks

 

July, 2017

31st  December, 2017

Notification No. 62/2017- CT

15.11.2017

GSTR for the subsequent months will be notified in due course.

  1. For goods sent/received to/from Job worker
 

Period

Form GST ITC-04- Due date

Remarks

 

July-September, 2017

31st  December, 2017

Notification No. 63/2017- CT

15.11.2017

 
  1. For all registered persons
 

Period

GST TRAN-1/ Revised- Due date

Remarks

 

Period prior to 01.07.2017

27th  December, 2017

Order No. 9/2017-GST

15.11.2017

 

Period prior to 01.07.2017

27th  December, 2017

Order No. 10/2017-GST

15.11.2017

 

Note: For any clarification, readers may write at [email protected].

Goods and Services Tax - GST
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