Over the last few months, the GST Council has been deliberating on GST returns and how to make the experience of filing of GST returns less complicated, more seamless and hassle-free for the thousands of businesses across the country. The 22nd and 23rd Council meets were instrumental in introducing some measures which are bound to make things easier for the small business – and the most crucial of them is extension of the various GST return dates.
However, there is both a good side as well as a bad side to the situation. While the extension in timelines are surely a relief, the continuous extension of dates may also lead to substantial amount of confusion amongst the tax payers. It is important, that businesses – whether big or small – are aware of the various GST return filing dates, month on month, and adhere to the same to avoid any tax defaults and penalties.
Here’s presenting a calendar, which will give you a month wise view of impending GST return dates:
GST Return Dates for December 2017
| Date | Form | Nature of Return | For the Period |
| 11th December, 2017 | GSTR-5 | GST Return for non-resident tax payers | July 2017 |
| 15th December, 2017 | GSTR-5A | GST Return for online information and database access/retrieval service providers | July 2017 |
| 20th December, 2017 | GSTR-3B | Summary GST Return | November 2017 |
| 24th December, 2017 | GSTR-4 | GST Return for composition tax payers | July – September 2017 |
| 27th December 2017 | GST TRAN-1 | Application for claim of transitional input tax credit | N.A. (It is a Last Date) |
| 31st December 2017 | GST ITC-04 | Details of inputs/capital goods sent/received from job worker | July to September 2017 |
| 31st December 2017 | GSTR-6 | GST Return for Input Service Distributors | July 2017 |
GST Return Dates for January 2018
| Date | Form | Nature of Return | For the Period |
| 10th January, 2018 | GSTR-1 | Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores | July – September 2017 |
| 10th January, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | July 2017 |
| 10th January, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | August 2017 |
| 10th January, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | September 2017 |
| 10th January, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | October 2017 |
| 10th January, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | November 2017 |
| 20th January, 2018 | GSTR-3B | Summary GST Return | December 2017 |
GST Return Dates for February 2018
| Date | Form | Nature of Return | For the Period |
| 10th February, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | December 2017 |
| 15th February, 2018 | GSTR-1 | Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores | October – December 2017 |
| 20th February, 2018 | GSTR-3B | Summary GST Return | January 2018 |
GST Return Dates for March 2018
| 10th March, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | January 2018 |
| 20th March, 2018 | GSTR-3B | Summary GST Return | February 2018 |
GST Return Dates for April 2018
| Date | Form | Nature of Return | For the Period |
| 10th April, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | February 2018 |
| 20th April, 2018 | GSTR-3B | Summary GST Return | March 2018 |
| 30th April, 2018 | GSTR-1 | Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores | January – March 2018 |
GST Return Dates for May 2018
| Date | Form | Nature of Return | For the Period |
| 10th May, 2018 | GSTR-1 | Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores | March 2018 |
GSTR-2 and GSTR-3 Return Filing for July 2017 – March 2018
The GST return due dates for filing GSTR-2 and GSTR-3 will be decided by a committee of officers, as specified by the GST Council. However, filing of GSTR-1 and GSTR-3B has to be done as per the specified GST return filing dates. For the period of July 2017 to March 2018, filing of GSTR-1 will be allowed to be done without filing GSTR-2 and GSTR-3 for the previous months.
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