TaxTMI 
TaxTMI 
TaxTMI 
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, 2017 | ||
January, 2017 | 20th February, 2017 | ||
February, 2017 | 20th March, 2017 | ||
March, 2017 | 20th April, 2017 |
GSTR-1 (Detail of Outward Supplies)
Assessee | Turnover | Period | Due Date |
All Regular & Casual Registered Taxpayer | Aggregate Turnover upto ₹ 1.50 crore in PFY or CFY | July to September, 2017 | 31st December, 2017 |
October to December, 2017 | 15th February, 2017 | ||
January to March, 2017 | 30th April, 2017 | ||
Aggregate Turnover exceeds ₹ 1.50 crore in PFY or CFY | July to October, 2017 | 31st December, 2017 | |
November, 2017 | 10th January, 2017 | ||
December, 2017 | 10th February, 2017 | ||
January, 2017 | 10th March, 2017 | ||
February, 2017 | 10th April, 2017 | ||
March, 2017 | 10th May, 2017 |
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 |
Person Claiming Transitional Credit | Migration Time | 31st December, 2017 | |
Composition Opt Taxpayer | July to September, 2017 | 24th December, 2017 | |
Claiming Input Tax Credit u/s 18(1) | - | 30th November, 2017 | |
Reversal of credit (Normal to composition, Taxable to Exempt) | - | Within a period of 90days from the date on which such option exercise or 60 days from the Comm. of FY | |
Details of goods/capital goods sent to/from Job worker | July to September, 2017 | 31st December, 2017 | |
Intimation of Composition Levy (Migration) | Migration Time | ||
Intimation of Composition Levy | - | Anytime | |
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 | |
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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