Revised GST Due Dates for July to September 2017

The Goods and service tax in India has been rolled out also the government has released the GST return form details which are mandated to be filed according to the GST due dates mentioned in the attached notification. The submission and uploading of the returns are totally online. We have mentioned all the GST due dates along with their respective associated GST forms in draft bills.

There is the certain number of changes in the due date filing of GSTR forms as announced at the recent 23rd GST council meeting. All these changes are described below:

Revised GST Return Due Dates for GSTR 1 Turnover Up to INR 1.5 Crore

Period (Quarterly)	Due dates
July – September	31st Dec 2017
October – December	15th Feb 2018
January – March	30th April 2018

Revised GST Due Dates for GSTR 1 More Than INR 1.5 Crore

Period	Dates
July to October	31st Dec 2017
November	10th Jan 2018
December	10th Feb 2018
January	10th Mar 2018
February	10th Apr 2018
March	10th May 2018

Note:

• TRAN-1 can be filed and revised until 31st December 2017. Revision to be done only once
• The filing of GSTR-2 and GSTR-3 has been suspended by the Committee of Officers, which will resume after 31st March 2018. The detailed schedule shall be updated accordingly. The further month of filing for GSTR-1 will have no impact.

GSTR 3B Due Dates

GST Council announces that All the businesses will have to file GSTR-3B by 20th of next month until March 2018

Due Dates for Other GSTR Forms

Return	Revised Due Date
GSTR 5 (for Non-Resident)	15th Dec 2017
GSTR 4 (for Composition Dealers)	24th Dec 2017
GSTR 6 (for Input Service Distributor)	31st Dec 2017
ITC 04 (for job work) for quarter of Jul-Sep	31st Dec 2017
TRAN 1	31st Dec 2017

Regular Last Dates of GST Return for Indian Tax Payers

GST Forms	GST Due Dates	Associated Tax Payers
GSTR 1	10th of Next Month	Regular Dealers Outward Supplies (Sales)
GSTR 1A	–	Outward supply details of Business unit Corrected or Deleted
GSTR 2	15th of Next Month	Regular Dealers Inward Supplies (Purchase)
GSTR 2A	–	Inward supply reconciliation in Form GSTR-1 by supplier to business
GSTR 3	20th of Next Month	Regular Dealers Monthly Return
GSTR 3A	–	Notice of failure of returns furnishing to registered taxpayer
GSTR 3B	20th of Next Month (Only from July to December 2017)	All Dealers
GSTR 4	18th of Next Quarter	Composite Dealers
GSTR 4A	–	Inward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished
GSTR 5	20th of Next Month	Non-Resident
GSTR 6	13th of Next Month	Input Service Distributors
GSTR 6A	–	Inward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished
GSTR 7	10th of Next Month	TDS Returns
GSTR 7A	–	Certificate of TDS
GSTR 8	10th of Next Month	E-Commerce Operators
GSTR 9	31st December of Next F.Y.	Registered Taxable Person
GSTR 9A	31st December of Next F.Y.	Taxpaying compounding of Annual return
GSTR 10	Within three months of the date of cancellation or date of cancellation order, whichever is later	Final Return for the taxpayer after surrendering or cancellation of the registration
GSTR 11	28th of Next Month	Inward supplies statement for person having UIN Interest on Late GST Payment and Penalty on Missing GST Return Due Dates The GST Council has decided to levy an annual late fee of 18 percent on the late payment of taxes under the GST regime. The late fee would be levied for the days for which tax was not paid after the due date. You can read more details of the GST penalty provision in chapter 10, part 50 at this link  https://cbec-gst.gov.in/CGST-bill-e.html Let’s understand this by an example:  If the total tax liability of a person is Rs. 1,000 and doesn’t pay tax continuously for a few days after the due date, then the late fee amount will be calculated as 1000*18/100*1/365= Rs. 0.49 per day approx. So, the person will have to pay this much late free each day after the due date. In case if a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 200 i.e. Rs.100 for CGST and Rs.100 for SGST per day (up to a maximum of Rs. 5,000) from the due date to the date when the returns are actually filed. Note: For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). Recommended – Due Dates of GST Payment Along with Penalty Charges on Late Payment GST Return Forms in Brief with Due Dates GSTR 1 – The form is associated with every registered dealer who is under the regular scheme will have to file their outward supplies (sales) for the preceding month on or before 10th of every month. GSTR 2 (Only for Regular Dealers Inward Supplies) – The GST due date for the form is on or before 15th of next month and the data can be uploaded on a daily basis whenever required. GSTR 3 (Only for regular dealers Monthly return) – The due date for the form is on or before 20th of next month for the returns filed in the previous month. GSTR 4 (For composite dealers Quarterly Return) – The GST due date for the form is on or before 18th of next month after the end of the quarter in which the return is filed and it must be of previous three months. GSTR 5 (Return for Non-Resident) – The due date for the submission of the form is 20th of next month and at the time of closure of the business within 7 days. GSTR 6 (Input Service Distributor) – The GST due date for return filing for GSTR 6 form is 13th of next month in which the return filed. GSTR 7 (TDS Return) – The due date for return filing for the form GSTR 7 is 10th of next month in which return is filed. GSTR 8 (E-Commerce operator) – The GST due date for return filing for the form GSTR 8 is 10th of every next month in which the return is filed. GSTR 9 (Annual Return of the normal dealer) – The GSTR 9 form is a mandatory form which must be filed or before 31st December after the end of every financial year. GSTR 10 – Final Return for the taxpayer after surrendering or cancellation of the registration. View the GSTR 1 form GSTR 11 (INWARD SUPPLIES STATEMENT FOR UIN) – (INWARD SUPPLIES STATEMENT FOR UIN HOLDERS) – The due date for the GSTR 11 form is 28th of the month following the month for which statement is filed.