Due dates for filing of GST Returns
The Due dates for filing of GST returns is as under-
Return Form
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Particulars
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By Whom the Return has been filed
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Due date for filing Return
|
|
Details of outward supplies of taxable goods and/or services
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Regular Dealers Outward Supplies
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· 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)
|
|
Quarterly return
|
Composite Dealers
|
18th of the next Quarter (for example April to June is 18th 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
|
|
Return for authorities deducting tax at source
|
Tax Deductor
|
10th of the next month
|
|
Details of supplies through e-commerce operator
|
E-commerce Operator/Tax Collector
|
10th of the next month
|
|
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
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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
|
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.
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