GST RETURNS AND
FORMS FILING CALENDAR FOR 2017-18 AND 2018-19 AND 2019-20
(AS PER LATEST NOTIFICATIONS)
PLEASE CLICK THE NOTIFICATION NUMBER TO VIEW DETAILS
PLEASE CLICK THE NOTIFICATION NUMBER TO VIEW DETAILS
GSTR-3B
PROVISIONAL RETURN BY REGISTERED PERSON
|
||
2017-18
|
||
MONTH
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL
|
25.08.2017
|
|
AUG
|
20.09.2017
|
|
SEP
|
20.10.2017
|
|
OCT
|
20.11.2017
|
|
NOV
|
20.12.2017
|
|
DEC
|
20.01.2018
22.01.2018
|
|
JAN
|
20.02.2018
|
|
FEB
|
20.03.2018
|
|
MAR
|
20.04.2018
|
|
2018-19
|
||
APR
|
20.05.2018
|
|
MAY
|
20.06.2018
|
|
JUN
|
20.07.2018
|
|
JUL
|
20.08.2018
24.08.2018
|
|
AUG
|
20.09.2018
|
|
SEP
|
20.10.2018
|
|
OCT
|
20.11.2018
|
|
NOV
|
20.12.2018
|
|
DEC
|
20.01.2019
|
|
JAN
|
20.02.2019
|
|
FEB
|
20.03.2019
|
|
MAR
|
20.04.2019
23.04.2019 |
2019-20
|
||
APR
|
20.05.2019
|
|
MAY
|
20.06.2019
|
|
JUN
|
20.07.2019
|
|
JUL
|
20.08.2019
22.08.2019 20.09.2019 (for certain Districts of certain States |
|
AUG
|
20.09.2019
|
|
SEP
|
20.10.2019
|
|
OCT
|
20.11.2019
|
|
NOV
Assanm Manipur, Meghalaya or Tripura |
20.12.2019
23.12.2019 31.12.2019 |
|
DEC
|
20.01.2020
|
|
JAN
|
20.02.2020
|
|
FEB | 20.03.2020 | 44/2019 |
MAR
|
20.04.2020
|
FORM GSTR-3B FILING DATES FROM JANUARY 2020
(CLICK THE LINK BELOW)
https://abhivirthi.blogspot.com/2020/01/form-gstr-3b-filing-dates-modified-as.html
https://abhivirthi.blogspot.com/2020/01/form-gstr-3b-filing-dates-modified-as.html
GSTR-1
OUTWARD SUPPLIES BY PERSON WHOSE ANNUAL TURNOVER IS MORE THAN RUPEES 1.5
CRORES AND WHO OPTED FOR MONTHLY RETURN FILING INSTEAD OF QUARTERLY RETURN
|
||
2017-18
|
||
MONTH
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL
|
10.01.2018
|
|
AUG
|
10.01.2018
|
|
SEP
|
10.01.2018
|
|
OCT
|
10.01.2018
|
|
NOV
|
10.01.2018
|
|
DEC
|
10.02.2018
|
|
JAN
|
10.03.2018
|
|
FEB
|
10.04.2018
|
|
MAR
|
10.05.2018
|
|
2018-19
|
||
APR
|
31.05.2018
|
|
MAY
|
10.06.2018
|
|
JUN
|
10.07.2018
|
|
JUL
|
11.08.2018
|
|
AUG
|
11.09.2018
|
|
SEP
|
11.10.2018
31.10.2018 |
32/2018
GST PORTAL DISPLAY |
OCT
|
11.11.2018
|
|
NOV
Assam Manipur or Tirupura |
11.12.2018
31.12.2019 |
|
DEC
|
11.01.2019
|
|
JAN
|
11.02.2019
|
|
FEB
|
11.03.2019
|
|
MAR
|
11.04.2019
13.04.2019 |
2019-20
|
||
APR
|
11.05.2019
|
|
MAY
|
11.06.2019
|
|
JUN
|
11.07.2019
|
|
JUL
|
11.08.2019
20.09.2019 (for certain notified districts of certain states) |
|
AUG
|
11.09.2019
|
|
SEP
|
11.10.2019
|
|
OCT
|
11.11.2019
|
|
NOV
|
11.12.2019
|
|
DEC
|
11.01.2020
|
|
JAN
|
11.02.2020
|
|
FEB
|
11.03.2020
|
MAR
|
11.04.2020
|
GSTR-1
OUTWARD SUPPLIES BY REGISTERED PERSON WHOSE ANNUAL TURNOVER IS LESS THAN
RUPEES 1.5 CRORES AND WHO OPTED FOR QUARTERLY RETURN FILING
|
||
2017-18
|
||
QUARTER
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL – SEP
|
10.01.2018
|
|
OCT – DEC
|
15.02.2018
|
|
JAN - MAR
|
30.04.2018
|
71/2017 |
2018-19
|
||
APR – JUN
|
31.07.2018
|
|
JUL – SEP
|
31.10.2018
|
|
OCT – DEC
|
31.01.2019
|
|
JAN - MAR
|
30.04.2019
|
GSTR-4
GST RETURN FOR COMPOSITION TAX PAYERS
|
||
2017-18
|
||
QUARTER
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL – SEP
|
24.12.2017
|
|
OCT – DEC
|
18.01.2018
|
|
JAN - MAR
|
18.04.2018
|
|
2018-19
|
||
APR – JUN
|
18.07.2018
|
--
|
JUL – SEP
|
18.10.2018
|
--
|
OCT – DEC
|
18.01.2019
|
---
|
JAN - MAR
|
18.04.2019
|
--
|
GSTR-5
NON-RESIDENT TAX PAYER RETURN
|
||
2017-18
|
||
QUARTER
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL – DEC
|
31.01.2018
|
|
JAN
|
20.02.2018
|
--
|
FEB--
|
20.03.2018
|
--
|
MAR
|
20.04.2018
|
--
|
2018-19
|
||
APR
|
20.05.2018
|
--
|
MAY
|
20.06.2018
|
--
|
JUN
|
20.07.2018
|
--
|
JUL
|
20.08.2018
|
--
|
AUG
|
20.09.2018
|
--
|
SEP
|
20.10.2018
|
--
|
OCT
|
20.11.2018
|
--
|
NOV
|
20.12.2018
|
--
|
DEC
|
20.01.2019
|
--
|
JAN
|
20.02.2019
|
--
|
FEB
|
20.03.2019
|
--
|
MAR
|
20.04.2019
|
--
|
2019-20
|
||
APR
|
20.05.2019
|
...
|
MAY
|
20.06.2019
|
..
|
JUN
|
20.07.2019
|
..
|
JUL
|
20.08.2019
|
..
|
AUG
|
20.09.2019
|
..
|
SEP
|
20.10.2019
|
..
|
OCT
|
20.11.2019
|
..
|
NOV
|
20.12.2019
|
..
|
DEC
|
20.01.2020
|
..
|
JAN
|
20.02.2020
|
..
|
FEB
|
20.03.2020
|
..
|
MAR
|
20.04.2020
|
..
|
GSTR-5A
DETAILS OF ONLINE INFORMATION AND DATABASE ACCESS OR RETRIVAL SERVICES BY A
PERSON LOCATED OUTSIDE INDIA MADE TO NON-TAXABLE PERSONS IN INDIA
|
||
2017-18
|
||
QUARTER
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL – DEC
|
31.01.2018
|
69/2017
|
JAN
|
20.02.2018
|
--
|
FEB
|
20.03.2018
|
--
|
MAR
|
20.04.2018
|
--
|
2018-19
|
||
APR
|
20.05.2018
|
--
|
MAY
|
20.06.2018
|
--
|
JUN
|
20.07.2018
|
--
|
JUL
|
20.08.2018
|
--
|
AUG
|
20.09.2018
|
--
|
SEP
|
20.10.2018
|
--
|
OCT
|
20.11.2018
|
--
|
NOV
|
20.12.2018
|
--
|
DEC
|
20.01.2019
|
--
|
JAN
|
20.02.2019
|
--
|
FEB
|
20.03.2019
|
--
|
MAR
|
20.04.2019
|
--
|
2019-20
|
||
APR
|
20.05.2019
|
..
|
MAY..
|
20.06.2019
|
..
|
JUN..
|
20.07.2019
|
..
|
JUL
|
20.08.2019
|
..
|
AUG
|
20.09.2019
|
..
|
SEP
|
20.10.2019
|
..
|
OCT
|
20.11.2019
|
..
|
NOV
|
20.12.2019
|
..
|
DEC
|
20.01.2020
|
..
|
JAN
|
20.02.2020
|
..
|
FEB
|
20.03.2020
|
..
|
MAR
|
20.04.2020
|
..
|
GSTR-6
INPUT SERVICE DISTRIBUTOR RETURN
|
||
2017-18 AND 2018-19 AND 2019-20
|
||
MONTHLY
|
LAST DATE
|
LATEST
NOTIFICATION NUMBER
|
JUL 2017 TO AUG 2018
|
30.09.2018
|
|
FURTHER PERIODS
|
13TH OF SUCCEEDING MONTH
|
GST PORTAL DISPLAY
|
GSTR-7 DETAILS OF TAX DEDUCTED AT SOURCE (TDS) RETURN
|
||
2018-19 AND 2019-20
|
||
OCT
– DEC 2018
|
28.02.2019
|
|
JAN
|
28.02.2019
|
|
FEB
|
10.03.2019
|
GST PORTAL MESSAGE
|
MAR
|
10.04.2019
12.04.2019
|
GST PORTAL MESSAGE
|
OCT 2017 TO JULY 2019
(CERTAIN CASES)
|
31.08.2019
|
|
Assam, Manipur or Tripura
November 2019 |
25.12.2019
|
|
ANNUAL RETURN FILING DATES
|
||
2017-18
|
||
ANNUAL
|
LAST DATE
|
LATEST NOTIFICATION NUMBER
|
GSTR-9
|
31.03.2019
30.06.2019 31.08.2019 30.11.2019 31.12.2019 31.01.2020 5.2.2020 AND 7.2.2020 |
|
GSTR-9A
|
31.03.2019
30.06.2019 31.08.2019 30.11.2019 31.12.2019 |
|
GSTR-9C
|
31.03.2019
30.06.2019 31.08.2019 30.11.2019 31.12.2019 31.01.2020 5.2.2020 AND 7.2.2020 |
ANNUAL RETURN FILING DATES
|
||
2018-19
|
||
ANNUAL
|
LAST DATE
|
LATEST NOTIFICATION
NUMBER
|
GSTR-9
|
31.12.2019
31.03.2020
|
--
|
GSTR-9A
|
31.12.2019
31.03.2020
|
--
|
GSTR-9C
|
31.12.2019
31.03.2020
|
--
|
OTHER
FORMS LAST DATES
|
||
FORM
|
LAST
DATE
|
LATEST
NOTIFICATION
NUMBER
|
GST ITC-01
(DECLARATION FOR CLAIM OF INPUT TAX CREDIT UNDER SUB-SECTION (1) OF SECTION
18) BY THE REGISTERED PERSONS, WHO HAVE BECOME ELIGIBLE DURING THE MONTHS OF
JULY, AUGUST, SEPTEMBER, OCTOBER AND DECEMBER
|
31.01.2018
|
|
GST ITC-02
DECLARATION
FOR TRANSFER OF ITC IN CASE OF SALE, MERGER, DEMERGER, AMALGAMATION, LEASE OR
TRANSFER OF BUSINESS UNDER SUB-SECTION (3) OF SECTION 18
|
-----
|
-----
|
GST ITC -
04
GOODS
DISPATCHED TO A JOB WORKER OR RECEIVED FROM A JOB WORKER
|
31.12.2017
31.08.2019 |
|
FORM GST
REG-26
APPLICATION
FOR ENROLMENT OF EXISTING TAXPAYER
|
31.12.2017
|
|
GST TRAN 1
REGISTERED
PERSONS UNDER GST, MAY BE REGISTERED OR UNREGISTERED UNDER OLD REGIME
|
27.12.2017
|
|
GST TRAN 2
REGISTERED
PERSONS UNDER GST BUT UNREGISTERED OR UNDER OLD REGIME
A DEALER
OR TRADER WHO DOES NOT HAVE DOCUMENTS OF DUTY PAID
|
------
|
------
|
LATE FEE PAYABLE FOR BELATED SUBMISSION OF RETURNS UNDER GST
RETURN
TYPE
|
RUPEES
25.00 FOR EVERY DAY UNDER CGST AND SGST/UTGST ACTS SEPARATELY DURING WHICH SUCH FAILURE
CONTINUES
|
RUPEES 10.00 FOR EVERY DAY UNDER CGST AND SGST/UTGST
ACTS SEPARATELY DURING WHICH SUCH FAILURE CONTINUES
|
RELEVANT
NOTIFICATION
NUMBER
|
GSTR-3B
|
Failure to
furnish tax payable return
|
Failure to furnish NIL tax payable return
|
|
GSTR-1
MONTHLY
|
Failure to
furnish tax payable return
|
Failure to furnish NIL return
|
|
GSTR-1
QUARTERLY
|
Failure to
furnish tax payable return
|
Failure to furnish NIL return
|
|
GSTR-4
QUARTERLY
|
Failure to
furnish tax payable return
|
Failure to furnish NIL tax payable return
|
|
GSTR-5
|
Failure to
furnish tax payable return
|
Failure to furnish NIL tax payable return
|
|
GSTR-5A
|
Failure to
furnish tax payable return
|
Failure to furnish NIL tax payable return
|
|
GSTR-6
|
Failure to
furnish tax payable return
|
------
|
|
Newly migrated taxpayers please click the link below to know the extended last dates of filing of GSTR-3B and GSTR-1 returns.
CLICK THE LINK BELOW TO VIEW THE GST RETURN FILING EXTENDED DATES DUE TO COVID-19 PANDEMIC LOCKDOWN
https://abhivirthi.blogspot.com/2020/06/extension-of-last-dates-to-file-gst.html
https://abhivirthi.blogspot.com/2020/06/extension-of-last-dates-to-file-gst.html