Due dates for filing of GST Returns

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See the related post : Relief in late fees for filing Form GSTR-1 and Relief in respect of Late Fees for filing Form GSTR-3B

The Due dates for filing of GST returns is as under-

Return Form	Particulars	By Whom the Return has been filed	Due date for filing Return
GSTR-1	Details of outward supplies of taxable goods and/or services	Regular Dealers Outward Supplies	· Up to 1.5 Crores (Quarterly) Last day of the next month) · More than 1.5 Crores (Monthly) 11th day of the next month
GSTR-2	Details of inward supplies of taxable goods and/or services claiming input tax credit	Registered Taxable Person (Recipient)	15th of the next month
GSTR-3B	Details of outward supplies and inward supplies along with the payment of amount of tax	Regular Dealers Monthly Return	20th of the next Month (July 2018 to March 2019)
GSTR-4	Quarterly return	Composite Dealers	18th of the next Quarter (for example April to June is 18^th July)
GSTR-5	Monthly	Non-Resident Taxable Person	20th of the next month
GSTR-6	Return for Input Service Distributor	Input Service Distributor	13th of the next month
GSTR-7	Return for authorities deducting tax at source	Tax Deductor	10th of the next month
GSTR-8	Details of supplies through e-commerce operator	E-commerce Operator/Tax Collector	10th of the next month
GSTR-9	Annual Return	Registered Taxable Person	31st December following the end of the financial year. Now the date for the financial year 2017-18 (July’17 to March’18) has been extended up to 31.03.2019
GSTR-10	Final Return Taxable person whose registration has been surrendered or cancelled	Taxable person whose registration has been surrendered or	Within three months of the date of cancellation or date of cancellation order, whichever is later
GSTR-11	Details of inward supplies to be furnished by a person having UIN	Person having UIN (Unique Identification Number)	28th of the next month

See the related post : Relief in respect of Interest payment for filing Form GSTR 3B

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.

For Example- If the tax liability of a person is Rs. 15,000 and he has not paid the tax amount on due date, he has paid the tax amount after 5 days from the due date, the interest amount will be calculated as 15,000*18/100*5/365= Rs. 37.00. So, he has to pay the tax amount along with interest amounting to Rs. 15,037 (i.e. 15,000+37).
In case if the taxpayer does not file his/her return with in the due dates as mentioned above, the late fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 will be charged Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of having tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date till the date the returns are actually filed. There is no late fee on IGST.