3/10/2018 GST Returns : Types, Forms, Due Dates & Penalties

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Home (/) / GST (/gst) / GST Returns (/s/gst-returns) / Types of GST Returns and their Due Dates

Types of GST Returns and their Due Dates

Updated on Mar 08, 2018 - 01:04:25 AM

In this article, we will discuss the due dates of various GST returns. To know more about the details of each
GST Return (https://cleartax.in/s/gst-returns) please visit our blog.

Know :

Upcoming GST Due Dates in 2018

All the GST Returns & their Due dates
Late filing of returns & Interest/late fees to be paid

Due Dates based on Latest Orders and

Notifications
GSTR-1

Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly
return filing)

Period (Quarterly) Due dates

July- Sept 10th Jan 2018

Oct-Dec 15th Feb 2018

Jan- Mar 30th April 2018

For turnover of more than Rs 1.5 cr

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3/10/2018 GST Returns : Types, Forms, Due Dates & Penalties

Period Dates

July to Nov 10th Jan 2018

Dec 10th Feb 2018

Jan 10th Mar 2018

Feb 10th Apr 2018

March 10th May 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a Committee
of Officers

GSTR-3B

GSTR-3B has been extended to March 2018

All businesses have to file GSTR-3B by 20th of next month until March 2018.

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Due date for the month February 2018 is 20th March 2018

Due date for the month January 2018 is 20th February 2018

Due date for the month December 2017 was extended to 22nd January 2018

GSTR-4

Due date for the quarter January 2018 to March 2018 is 18th April 2018

The Due date for the period October -December 2017 is 18th January 2018

The due date for the period July-September 2017 is 24th December 2017

GSTR-5

Due date for February 2018 is 20th March 2018

Due date for January 2018 is 20th February 2018

The due date for the period July-December 2017 is 31st January 2018

GSTR-5A

Due date for February 2018 is 20th March 2018

Due date for January 2018 is 20th February 2018

The due date for the period July-December 2017 is 31st January 2018

GSTR-6

Latest Update

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3/10/2018 GST Returns : Types, Forms, Due Dates & Penalties

Due date of GSTR-6 for the months from July 2017 to February 2018 is extended to 31st March 2018

Other Due Dates

TRAN-01 – 27th December 2017

TRAN-02 – 31st March 2018

ITC-01 – 31st January 2017

Due dates for All GST Returns

These returns are as per the CGST Act*

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Know More

Return Form Particulars Frequency Due Date

GSTR-1 Details of outward supplies of taxable Monthly 10th of the next month
(https://cleartax.in/s/gstr- goods and/or services effected
1/)

GSTR-2 Details of inward supplies of taxable Monthly 15th of the next month
(https://cleartax.in/s/gstr2/) goods and/or services effected claiming
input tax credit.

GSTR-3 Monthly return on the basis of finalization Monthly 20th of the next month
(https://cleartax.in/s/gst- of details of outward supplies and inward
return-gstr3/) supplies along with the payment of
amount of tax.

GSTR-3B Simple return for Jul 2017- Mar 2018 Monthly 20th of the next month
(https://cleartax.in/s/gstr-
3b)

GSTR-4 Return for compounding taxable person Quarterly 18th of the month
(https://cleartax.in/s/gstr4- succeeding quarter
composition-dealer-gst-
return/)

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3/10/2018 GST Returns : Types, Forms, Due Dates & Penalties

GSTR-5 Return for Non-Resident foreign taxable Monthly 20th of the next month
(https://cleartax.in/s/gst- person
return-gstr5/)

GSTR-6 Return for Input Service Distributor Monthly 13th of the next month
(https://cleartax.in/s/gstr-
6-gst-return/)

GSTR-7 Return for authorities deducting tax at Monthly 10th of the next month
(https://cleartax.in/s/gstr- source.
7-gst-return/)

GSTR-8 Details of supplies effected through e- Monthly 10th of the next month
(https://cleartax.in/s/gstr- commerce operator and the amount of
8-gst-return/) tax collected

GSTR-9 Annual Return Annually 31st December of next

(https://cleartax.in/s/gstr- financial year
9-annual-return/)

GSTR-9A Annual Return Monthly 31st December of next

financial year

GSTR-10 Final Return Once. When Within three months of

(https://cleartax.in/s/gstr- registration is the date of cancellation
10-gst-final-return/) cancelled or or date of cancellation
surrendered order, whichever is
later.

GSTR-11 Details of inward supplies to be Monthly 28th of the month

(https://cleartax.in/s/gstr- furnished by a person having UIN and following the month for
11-uin-gst-return) claiming refund which statement is filed

* Subject to change by Notifications/ Orders

Late filing
Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

You cannot file a return if you don’t file previous month/quarter’s return.
Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.

Late fee & Interest

Interest is 18% per annum. It has to be calculated by the tax payer on the amount of outstanding
tax to be paid. Time period will be from the next day of filing to the date of payment.
As per GST Act Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST.
Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.
Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be
credited back to Electronic Cash Ledger under ‘Tax’ and can be utilized to make GST payments.

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3/10/2018 GST Returns : Types, Forms, Due Dates & Penalties

As per latest update, late fees for GSTR-5A earlier reduced stands withdrawn. So, the Late fee of
Rs 200 per day (or Rs. 100 per day in case of NIL return filing) shall apply with effect from 7th
March 2018.
Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been
reduced to Rs. 50 per day of delay.
Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers(i.e
having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

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