Over the last few months, the GST Council has been deliberating on GST returns and how to make the experience of filing of GST returns less complicated, more seamless and hassle-free for the thousands of businesses across the country. The 22nd and 23rd Council meets were instrumental in introducing some measures which are bound to make things easier for the small business – and the most crucial of them is extension of the various GST return dates.

However, there is both a good side as well as a bad side to the situation. While the extension in timelines are surely a relief, the continuous extension of dates may also lead to substantial amount of confusion amongst the tax payers. It is important, that businesses – whether big or small – are aware of the various GST return filing dates, month on month, and adhere to the same to avoid any tax defaults and penalties.

Here’s presenting a calendar, which will give you a month wise view of impending GST return dates:

GST Return Dates for December 2017

DateFormNature of ReturnFor the Period
11th December, 2017GSTR-5GST Return for non-resident tax payersJuly 2017
15th December, 2017GSTR-5AGST Return for online information and database access/retrieval service providersJuly 2017
20th December, 2017GSTR-3BSummary GST ReturnNovember 2017
24th December, 2017GSTR-4GST Return for composition tax payersJuly – September 2017
27th December 2017GST TRAN-1Application for claim of transitional input tax creditN.A. (It is a Last Date)
31st December 2017GST ITC-04Details of inputs/capital goods sent/received from job workerJuly to September 2017
31st December 2017GSTR-6GST Return for Input Service DistributorsJuly 2017

GST Return Dates for January 2018

DateFormNature of ReturnFor the Period
10th January, 2018GSTR-1Quarterly GST Return for persons with aggregate turnover up to INR 1.5 CroresJuly – September 2017
10th January, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresJuly 2017
10th January, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresAugust 2017
10th January, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresSeptember 2017
10th January, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresOctober 2017
10th January, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresNovember 2017
20th January, 2018GSTR-3BSummary GST ReturnDecember 2017

GST Return Dates for February 2018

DateFormNature of ReturnFor the Period
10th February, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresDecember 2017
15th February, 2018GSTR-1Quarterly GST Return for persons with aggregate turnover up to INR 1.5 CroresOctober – December 2017
20th February, 2018GSTR-3BSummary GST ReturnJanuary 2018

GST Return Dates for March 2018

10th March, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresJanuary 2018
20th March, 2018GSTR-3BSummary GST ReturnFebruary 2018

GST Return Dates for April 2018

DateFormNature of ReturnFor the Period
10th April, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresFebruary 2018
20th April, 2018GSTR-3BSummary GST ReturnMarch 2018
30th April, 2018GSTR-1Quarterly GST Return for persons with aggregate turnover up to INR 1.5 CroresJanuary – March 2018

GST Return Dates for May 2018

DateFormNature of ReturnFor the Period
10th May, 2018GSTR-1Monthly GST Return for persons with aggregate turnover over INR 1.5 CroresMarch 2018

GSTR-2 and GSTR-3 Return Filing for July 2017 – March 2018

The GST return due dates for filing GSTR-2 and GSTR-3 will be decided by a committee of officers, as specified by the GST Council. However, filing of GSTR-1 and GSTR-3B has to be done as per the specified GST return filing dates. For the period of July 2017 to March 2018, filing of GSTR-1 will be allowed to be done without filing GSTR-2 and GSTR-3 for the previous months.

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