GST Due Dates 2017-2018: Types and forms of GST Returns with their Due Dates. get updates for Tax returns and their due date for filing under the GST Law. GST is roll out from July 1st, 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 update on 06-10-2017
The last date for filing the return in FORM GSTR-4 & FORM GSTR-6 for the months of July, August and September, 2017 shall be extended to 15.11.2017.
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…..
GSTIN portal opens amendment of core fields like trade name, legal name, and constitution, place of business & addition / deletion of additional place of business.
- 30.9.2017 (Saturday) is last date to opt for composition scheme for 2017-18 on www.gst.gov.in. File returns as regular assessee till 30 Sep & GSTR-4 from Q3.
- 30-09-2017- those who have submitted FLA on the basis of provisional financials are required to submit the revised FLA return based on audited accounts by 30th September.
- 30-09-2017- Due date for payment of last installment (i.e., 50% of tax, surcharge and penalty) under Income Disclosure Scheme, 2016.
- 03-10-2017- GSTR-1 for July for persons with turnover more than Rs. 100 Crores.
- 07-10-2017- Due date for deposit of tax deducted /collected for the month of September, 2017.
- 10-10-2017- Due date for filing GSTR -1 for the month of July’2017.
- 15-10-2017- PF payment for September.
- 15-10-2017- ESIC payment for September.
- 20-10-2017- GSTR-3B for the m/o September.
- 29-10-2017- Annual filing of Accounts / financial statements of the Company for the financial year ended March 31, 2017.
- 31-10-2017- Due date for filing GSTR -2 for the month of July’2017.
- 31-10-2017- Due date for submission of original GST TRAN-1 and revision of already submitted GST TRAN-1, both, is 31st October, 2017. Please note, though time for revising GST TRAN-1 is given till 31st October, 2017, revision can be done only once.
Important Update (September 9th, 2017)
|Details / Return||Tax Period||Revised due date|
|For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rdOctober 2017|
|GSTR-4||July-September, 2017||18-Oct-17 (no change)|
|Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with.|
Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date.
b) GSTR-3B will continue to be filed for the months of August to December, 2017.
c) A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1st October, 2017.
- # GSTRs for AUG 2017: Due dates for filing of GSTRs for subsequent periods shall be notified at a later date.
- # GSTR-3B will continue to be filed till the month of DEC 2017.
- # TRAN-1: Due date has been extended by ONE month to 31 OCT 2017.
- # TRAN-1 can be revised once.
Please Note : there are no changes in GSTR 3B Returns Due Dates, (Check Official Notification), GSTR 3B Returns due dates are as below….
GST Due Dates August, September 2017
|Event Name||Due Date|
|GSTR-3B for July 2017||Aug 25th, 2017|
|GSTR-1 for July 2017||Oct 10th, 2017|
|GSTR-2 for July 2017||oct 31st, 2017|
|GSTR-1 for August 2017||Sep 20th, 2017|
|GSTR-3B for August 2017||Sep 20th, 2017|
|GSTR-2 for August 2017||Sep 25th, 2017|
|Normal Schedule for Return Filing||Normal Schedule for Return Filing|
Latest news on 18th June 2017 (18-06-2017)
Relaxation in return filing procedure for first two months of GST implementation
With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month. However, the invoice-wise details in regular GSTR-1 would have to be filed for the months of July and August, 2017 as per the timelines given below –
|Month||GSTR – 3B||GSTR -1||GSTR – 2 (auto populated from GSTR-1)|
|July, 2017||20th August||1 st – 5 th September*||6 th–10th September|
|August, 2017||20th September||16th -20th September||21st -25th September|
* Facility for uploading of outward supplies for July, 2017 will be available from 15th July, 2017.
No late fees and penalty would be levied for the interim period. This is intended to provide a sense of comfort to the taxpayers and give them an elbow room to attune themselves with the requirements of the changed system. This not only underlines the government’s commitment towards ensuring that all the stakeholders are on board but also provides an opportunity to the taxpayers to be ready for this historic reform.
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GST Return Due Dates
|GSTR 1||Furnishing details of outward supplies||10th 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-2||Accept or reject before 17th of the succeeding tax period|
|GSTR 2||Furnishing details of inward supplies||Before 15th of|
|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 3||Monthly return after finalization of outward supplies and inward supplies||20th of succeeding tax period|
|GSTR-3A||Notice sent to registered taxable persons when a particular return is not filed for a tax period|
|GSTR 4||Return to be furnished by a registered taxable person under composition scheme||18th of the month succeeding the quarter|
|GSTR-4 A||Communication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier|
|GSTR 5||Return to be furnished by non-resident taxable person||20th of succeeding tax period|
|GSTR 6||Return to be furnished by Input Service Distributor||13th of succeeding tax period|
|GSTR-6A||Communication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier|
|GSTR 7||Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act||10th of succeeding tax period|
|GSTR-7A||Certificate to be issued to the recipient by the person deducting tax at source||Within 5 days of remitting the amount deducted|
|GSTR-8||Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act||10th of succeeding tax period|
|GSTR-9||Annual return||31st December of subsequent year|
|GSTR-9A||Annual return for composition dealers||31st December of subsequent year|
|GSTR-9B||Reconciliation statement to be submitted along with Annual Return||31st December of subsequent year|
|GSTR-10||Final Return||3 months from the date of cancellation/order of cancellation, whichever later|
GST Payment Due Dates
GST Registration Due Dates
Good News – GST New registration at the GST portal Start from 25th June 2017. If any want fresh registration at GST Portal then please apply after 25th June 2017…..
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
GST TCS Due Dates
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