This article is a ready reckoner of the upcoming important due dates under GST regime for every tax professional as well as businesses as there was so many changes and extension in the due dates via GST Notifications issued on 15.112017.
EXTENDED DATES TIMELINE |
|
Date |
Compliance Required |
11 December 2017 |
Furnishing the return in FORM GSTR-5, for the months of July to October, 2017 Non-Resident Taxpayer |
15 December 2017 |
Furnishing the return in FORM GSTR-5A by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient, for the months of July to October, 2017. |
20 December 2017 |
Filing of GSTR-3B for the m/o November 2017. |
24 December 2017 |
Quarterly filing of FORM GSTR-4 by Composition Dealers for July-September 2017. |
27 December 2017 |
Submitting the declaration in FORM GST TRAN-1 ( original as well as revised) |
31 December 2017 |
Furnishing the return in FORM GSTR-6 for the month of July, 2017 by Input Service Distributor. |
31 December 2017 |
Submission of details in FORM GST-ITC-04 |
10 January 2018 |
Furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crore for November, 2017 |
20 January 2018 |
Filing of GSTR-3B for the m/o December 2017. |
10 February 2018 |
Furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crore for December, 2017 |
15 February 2018 |
Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore for October-December 2017. |
20 February 2018 |
Filing of GSTR-3B for the m/o Januray 2018 |
10 March 2018 |
Furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crore for January, 2018 |
20 March 2018 |
Filing of GSTR-3B for the m/o February2018 |
10 April 2018 |
Furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crore for February, 2018 |
20 April 2018 |
Filing of GSTR-3B for the m/o March 2018 |
30 April 2018 |
Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore for January- March 2018. |
10 May 2018 |
Furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crore for March, 2018 |
DUE DATES TIMELINE |
||||
Particulars |
Dealer |
Periodicity |
Form No. |
Due date |
Details of outward Supply |
Regular |
Monthly |
GSTR-1 |
Within 10 days from the end of each month |
Details of outward Supply |
Regular |
Quarterly |
GSTR-1 |
Within 10 days from the end of each quarter |
Auto-populated details of inward supply can be viewed |
Regular |
Monthly |
GSTR-2A |
From 11th to 15th day from end of each month |
Auto-populated details of inward supply can be viewed |
Regular |
Quarterly |
GSTR-2A |
From 11th to 15th day from end of each quarter |
Details of inward Supply |
Regular |
Monthly |
GSTR-2 |
Within 15 days from the end of each month |
Details of inward Supply |
Regular |
Quarterly |
GSTR-2 |
Within 15 days from the end of each quarter |
Details of outward supplies added, corrected or deleted by the recipients in Form-GSTR-2 |
Regular |
Monthly |
GSTR-1A |
From 16th to 17th day from end of each month |
Details of outward supplies added, corrected or deleted by the recipients in Form-GSTR-2 |
Regular |
Quarterly |
GSTR-1A |
From 16th to 17th day from end of each quarter |
final details of outward supplies and inward supplies along with payment of tax |
Regular |
Monthly |
GSTR-3 |
Within 20 days from the end of each month |
final details of outward supplies and inward supplies along with payment of tax |
Regular |
Quarterly |
GSTR-3 |
Within 20 days from the end of each quarter |
Annual return |
Regular |
Annually |
GSTR-9 |
31st Dec of next Financial Year |
Furnishing audited annual accounts and a reconciliation statement, duly certified by a Chartered Accountant or Cost Accountant in GSTR-9B by persons Person whose aggregate turnover exceeds Rs. 1 crore |
Regular |
Annually |
GSTR-9B |
31st Dec of next Financial Year |
Details of outward supply of goods or services along with payment of tax |
Composition Dealer |
Quarterly |
GSTR-4 |
Within 18 days from the end of each quarter |
Annual Return |
Composition Dealer |
Annually |
GSTR-9A |
31st Dec of next Financial Year |
Details of inward supplies, outward supplies, ITC availed, tax paid, and closing stock |
Non-Resident Taxpayer |
Monthly |
GSTR-5 |
Within 20 days from the end of each month |
Details of input credit distributed |
Input Service Distributor |
Monthly |
GSTR-6 |
Within 13 days from the end of each month |
Details of tax deducted |
Tax deductor at source |
Monthly |
GSTR-7 |
Within 10 days from the end of each month |
Details of supplies effected through the e-commerce operator and the tax collected at source |
E-Commerce Operator |
Monthly |
GSTR-8 |
Within 10 days from the end of each month |
Details of inward supplies |
Government Departments & UN bodies (Persons having UIN) |
Monthly |
GSTR-11 |
Within 28 days from the end of each month |