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GST Due Dates: Return, Payment, Registration, TDS, TCS, Challan

GST Due Dates 2017-2018: GST is expected to be roll out from 1st July 2017 and it is applicable on whole india. After Applicability of GST in India all dealers are require to follow various compliances. Here we provide GST Due Dates in Table Format for various GST Compliances like – GST Return Due Dates, GST Payment Due Dates, GST Registration Due Dates, GST TDS Due Dates, GST TCS Due Dates, GST Monthly Return Due Date, GST Final Return Due Date, GST Quarterly Return Due Date, GST Composition Scheme Return Due Date etc….Check Goods and Service Tax Due Dates from below…

The present system of indirect taxation has multiplicity of taxes levied by the Centre and State. This has led to a complex and conflicting principles in indirect tax structure, adding to the multiple compliance and administrative costs. There is no uniformity in tax rates and structure across States. There is cascading of taxes due to ‘tax on tax’. There are too many restrictions on seamless credit available, i.e., credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States. (CST)

GST Due Dates

GST Due Dates

In this article we provide GST various due dates or GST Last Dates in table format for easily understanding..Now check all GST Due Dates from below…..

GST Return Due Dates

ReturnParticularsDue date
GSTR 1Furnishing details of outward supplies10th of succeeding tax period
GSTR-1A (auto- drafted)Communication to supplier of goods and services for any addition/deletion/modification made by the recipient in GSTR-2Accept or reject before 17th of the succeeding tax period
GSTR 2Furnishing details of inward suppliesBefore 15th of
succeeding period
GSTR-2A (auto- drafted)Part A: Communication to receiver of goods and services in respect of goods and services procured by it and uploaded by the supplier. Part B: Communication to the receiver of credit in case of distribution of credit by Input Service Distributor in Form GSTR-6

Part C: Communication of details of tax deducted at source from the payments to the receiver based on Form GSTR-7 of the deductor.

Part D: Communication of details of tax collected at source on payments received by the supplier from the e-commerce operator, based on Form GSTR-8

GSTR 3Monthly return after finalization of outward supplies and inward supplies20th of succeeding tax period
GSTR-3ANotice sent to registered taxable persons when a particular return is not filed for a tax period
GSTR 4Return to be furnished by a registered taxable person under composition scheme18th of the month succeeding the quarter
GSTR-4 ACommunication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier
GSTR 5Return to be furnished by non-resident taxable person20th of succeeding tax period
GSTR 6Return to be furnished by Input Service Distributor13th of succeeding tax period
GSTR-6ACommunication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier
GSTR 7Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act10th of succeeding tax period
GSTR-7ACertificate to be issued to the recipient by the person deducting tax at sourceWithin 5 days of remitting the amount deducted
GSTR-8Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act10th of succeeding tax period
GSTR-9Annual return31st December of subsequent year
GSTR-9AAnnual return for composition dealers31st December of subsequent year
GSTR-9BReconciliation statement to be submitted along with Annual Return31st December of subsequent year
GSTR-10Final Return3 months from the date of cancellation/order of cancellation, whichever later

GST Payment Due Dates

Updated Soon

GST Registration Due Dates

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

Every person who, on the day immediately preceding the appointed day, is registered or holds a licence under1 an existing law, shall be liable to be registered under this Act with effect from the appointed day.

GST TDS Due Dates

Updated Soon

GST TCS Due Dates

Updated Soon

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