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 2017
Due Dates under GST, Based on the Press Release issued on 10‐11‐2017 regarding Recommendations made by the GST Council in 23rd GST Council Meeting..
Due dates for GSTR‐3B along with payment
|Period / Month||GSTR‐3B Due Dates|
GSTR 1 Due Dates
|Period / Month||Taxpayers with annual aggregate turnover upto Rs. 1.5 crore||Taxpayers with annual aggregate turnover more than Rs. 1.5 crore|
GSTR 2 and GSTR 3 Due Dates
The time period for filing GSTR‐2 and GSTR‐3 for the months of July 2017 to March 2018 would be worked out by a Committee of Officers.
Please Note Note : ‐ Late fee is waived in all cases where return in FORM GSTR‐3B is not filed within due date for the months of July, August and September 2017 Where such late fee was paid it will be re‐credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities.
Other GST Returns due Dates
|Form / Period||Particulars||Due Date|
|GSTR‐4 July to Sept 17||Quarterly return for registered person opting for composition levy||24‐Dec‐2017|
|GSTR‐5 July 2017||Return for Non‐resident taxable person||11‐Dec‐2017|
|GSTR‐5A July 2017||Details of supplies of online information and database access or retrieval services by a person located outside India made to non‐taxable persons in India||15‐Dec‐2017|
|GSTR‐6 July 2017||Return for input service distributor||31‐Dec‐2017|
GST Due Dates for Other Forms and Statements
|Form / Period||Particulars||Due Date|
|TRAN‐1||Transitional ITC / Stock Statement||31‐Dec‐2017|
|ITC‐01||Declaration for claim of input tax credit under sub‐section (1) of section 18||30‐Nov‐2017|
|ITC‐04 July to Sept 17||Details of goods/capital goods sent to job worker and received back||31‐Dec‐2017|
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
- GST Refund Formats
- GST Invoice Rules
- GST Payment Formats
- Returns Under GST
- GST Definition
- What is IGST
- FAQ on IGST
- Salient Features of GST
- Filing of GST Returns
- HSN Code List
- GST Login
- GST Rules 2017
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