DUE DATES FOR GST RETURNS

Chapter IX(Sec 37-48) of the Central Goods and Services Tax Act 2017, governs the various provisions related to Returns under Goods and Services Act 2017.

Section 37	Furnishing details of Outward Supplies
Section 38	Furnishing details of Inward Supplies
Section 39	Furnishing of Returns
Section 40	First Return
Section 41	Claim of Input Tax Credit and provisional acceptance thereof
Section 42	Matching, Reversal and reclaim of Input Tax Credit
Section 43	Matching, Reversal and reclaim of reduction in output tax liability
Section 44	Annual Return
Section 45	Final return
Section 46	Notice to Return Defaulters
Section 47	Levy of late fee
Section 48	Goods and Services Tax practitioners

Different types of GST returns are prescribed for different types of business processes and the due dates along with type of GST returns are mentioned below-

1.   Details of outward supply of Goods and Services- GSTR 1

Explanation to Sec 37 of CGST Act 2017- For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.

Quarterly Returns -Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing Period Due dates Jan- Mar 30th April 2018 Apr-June 2018 31st July 2018

For turnover of more than Rs 1.5 cr Period Dates July to Nov 10th Jan 2018 Dec 10th Feb 2018 Jan 2018 10th Mar 2018 Feb 2018 10th Apr 2018 March 2018 10th May 2018 April 2018 31st May 2018 May 2018 10th June 2018 June 2018 10th July 2018

2.   Details of inward supply of Goods and Services- GSTR 2

3.   Monthly Return- GSTR 3

GSTR 2	15th of succeeding month
GSTR 3	20th of succeeding month

4.   Quarterly Return for Composite Dealer-GSTR 4

As per Sec 39 of CGST Act 2017, every Registered Person opt to file return under Sec 10 i.e. Composition Scheme will furnish GSTR 4 within 18 days from the end of the quarter

5. Return for Non Resident Tax Payer- GSTR 5

Every Non resident Taxable Person shall furnish GSTR 5 within 20^th day from the end of the calendar month or within 7 days after the last day of the validity which ever is earlier

6. Return for Input Service Distributors- GSTR 6

Every registered person registered as Input Service Distributor shall file GSTR 6 within 13 days from the end of the month 

7. Return for Tax Deducted at Source- GSTR 7

Registered person who deducted tax at source under section 51 shall furnish GSTR 7 within 10 days from the end of the month

8. Statement for Tax Collection at Source- GSTR 8

Monthly return to be filed by e-commerce operators registered under GST who are required to collect tax at source. The last day of filing this return is before 10^th of the subsequent month

9. Annual Return- GSTR 9

Every registered taxable person except Input Service Distributor , Non Resident Taxable Person,  Casual Taxable Person, Person who is deduction and collecting tax at source under sec 51 & 52 respectively by 31^st Dec following the end of following financial year

10. Final Return- GSTR 10

As per Sec 45, every registered person who applied for cancellation of registration shall file return in GSTR 10 within 3 months from the date of cancellation  or cancellation order whichever is later

11. Inward supply of person having UIN

28th of the month following the month for which statement is filed

Other Returns

GSTR 1 A Details of auto drafted supplies of goods or services	GSTR 2 A Details of Supply auto drafted from GSTR 1 and GSTR 5 to recipient	GSTR 3 A Notice to return defaulter under sec 46
GSTR 4 A Auto drafted detail for composite dealer	GSTR 5 A Details of supplies of online information and database access or retrieval services by person located outside India to non taxable person in India	GSTR 6 A Detail of supplies auto drafted from GSTR 1and GSTR 5  to ISD
GSTR 7 A Tax Deduction of Source Certificate	GSTR 9 A AR for composite dealer	GSTR 9B AR for electronic commerce operator under section 52
GSTR 9C Registered person whose Annual Turnover exceed Rs. 2 crore whose account is under audit

Notes-

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

-      Due date for GSTR 4  for the quarter April 2018 to June 2018 is 18th July 2018

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