GST due dates for FY 2017-18

8-10 minutes

GST important Due dates for Financial year 2017-18

(A) Due date for payment of GST (From 01-07-2017 to

31-03-2018)

Taxpayer Periodicity Due Date for

of GST payment of GST
Payment

Taxpayers with Annual Monthly 20th of Next month

Turnover upto Rs. 1.5 after the month in
Crore (filing GSTR-1 which Time of
on quarterly basis) Supply occurs along
with GSTR-3B

Taxpayers with Annual Monthly 20th of Next month

Turnover above Rs. after the month in
1.5 Crore (filing of which Time of
GSTR-1 on monthly Supply occurs along
basis) with GSTR-3B

Taxpayers under Quarterly 18th of Next month

composition scheme after the quarter in
(filing GSTR-4 on which Time of
quarterly basis) Supply occurs along
with GSTR-4
 Non-Resident Taxable Monthly 20th of Next
person (Filing month for every
GSTR-5) month along with
GSTR-5.

Authorities deducting Monthly 10th of Next month

tax at source (TDS) after the month in
(filing GSTR-7) which Time of
Supply occurs along
with GSTR-7.

E-commerce operator Monthly 10th of Next month

(filing GSTR-8) after the month in
which Time of
Supply occurs along
with GSTR-8

Note: If due date of filing of that return (along with which GST is
paid) is extended then due date of payment of GST may also
deemed to be extended.

(B) Due date for Filing GST Return (From 01-07-2017 to

31-03-2018)

GST Return Default Due Extended Due

Return particulars Date Date
form (if extended)

GSTR-1 Detail of 10th of next For Taxpayer

(Monthly) outward month with aggregate
supplies of turnover upto
taxable goods Rs. 1.5 crore
or services need to file
 GSTR-1 on
quarterly basis:
• July 2017 to
March 2018:
Extended to
31st October
2018

For Taxpayer
with aggregate
turnover above
Rs. 1.5 crore
need to file
GSTR-1 on
Monthly basis:

• July 2017 to
March 2018:
Extended to
31st October
2018

GSTR-2 Detail of inward 15th of next• July-2017 to

(Monthly) supply of month March-2018:
taxable goods Extended due
or Services date shall be
(with ITC claim) worked out by
a committee of
officers and
shall be
intimated in
due course of
time.Filing
 currently
suspended.

GSTR-3 Finalization of 20th of next• July-2017 to

(Monthly) outward & month March-2018:
inward supplies Extended due
along with date shall be
payment of tax worked out by
a committee of
officers and
shall be
intimated in
due course of
time.Filing
currently
suspended.

GSTR-3B Simple return 20th of next• July-2017:

(Monthly) for payment of month 28 August
GST only for 2017
July-17 to
• Aug-2017 to
march-18
Nov-2017:
20th of Next
month.

• Dec-2017:
Extended to
22nd January
2018

• Jan-2018- to
march-2018:
20th of Next
 month

GSTR-4 Return for 18th of next• July-2017 to

(Quarterly) Taxpayers month after Sept-2017:
under end of Extended to
compounding quarter. 24th
scheme December
2017.

• Oct-2017 to
Dec.-2017:
18th January
2018.

• Jan.-2018 to
mar-2018:
18th April
2018.

GSTR-5 Return for Non- 20th of the • July-2017 to

(Monthly) Resident next month Dec-2017:
Taxable person. Extended to
31st January
2018.

• Jan.-2018 to
march-2018:
20th of Next
month.

GSTR-6 Return for Input 13th of the • July-2017 to

(Monthly) Service next month March-2018:
Distributor Extended to
31st July 2018
 (vide
notification
dated
31.05.2018)

GSTR-7 Return for 10th of the –

(Monthly) authorities next month
deducting tax at
source (TDS)

GSTR-8 Details of 10th of the –

(Monthly) supplies next month
effected through
e-commerce
operator and
the amount of
tax collected

GSTR-9 Annual Return 31st Extended to

(Annually) December of 31st December
next 2019
financial
year

GSTR-9A Simplified 31st GSTR-9A filing

(Annually) Annual Return December of for composition
for taxable next taxpayers
person under financial waived off for
compounding year FY 2017-18
scheme. and FY
2018-19

GSTR-9B Annual Return 31st –

(Annually) for E-commerce December of
 operator. next financial
year

GSTR-9C Annual Return 31st Extended to

(Annually) for taxpayers December of 31st December
whose annual next 2019
turnover financial
exceeds Rs 2 year
crores during
the financial
year and is
required to get
their accounts
audited and file
a copy of
audited annual
accounts and
reconciliation
statement.

GSTR-10 Final Return Within three –

(Only when months of
Once) registration is the date of
cancelled or cancellation
surrendered or date of
cancellation
order,
whichever is
later.

GSTR-11 Statement of 28th of the –

(Monthly) inward supply month
by persons following the
 having Unique month for
Identification which
number and statement is
claiming Refund filed.

Note: (1) Normal Late fees for filing GST Returns is as

follows:-

• Rs. 200 per day of delay

• Rs. 100 per day of delay for taxpayers having Nil tax
liability for the month.

(This is subject to maximum limit of Rs. 5000 but maximum limit

for delay in filing GSTR-9 is 0.25% of turnover for that financial
year)

(2) Reduced Late fees for filing GST Returns is as follows:-

CBIC has notified reduced amount of late fees for a delay in

filing some GST returns for a temporary period as a relief
measure for businesses having difficulties using GST portal. But
the reduced fee is not applicable for GSTR-7, GSTR-8,
GSTR-5A & GSTR-9. normal late fee will apply for these cases.
Reduced late fee is as follows:

• Rs. 50 per day of delay

• Rs. 20 per day of delay for taxpayers having Nil tax liability for
the month.

(2) Some of late fees are waived off completely and some are
reduced. Detail is provided below:-

Following are the changes that have been made on the

applicability of the late fee law:

Sl GST Return Applicabilityof Late Link to Notification

no returns Period fee

1 GSTR-1 July 2017 Reduced Late fee** 4/2018

onwards

GSTR-1 if July 2017 Waived off 75/2018

filed -September completely**
between 2018
22nd Dec
2018 to
31st Mar
2019

GSTR-1 for July 2019 Waived off completely 41/2019

some for taxpayers in
regions certain districts of the
flood-affected States
and all districts of
J&K

2 GSTR-3B July 2017 Waived off 28/2017

-September completely**
2017 Condition to be
satisfied:If the date of
filing was before 22nd
December 2018

October Reduced Late fee** 64/2017

2017 Condition to be
onwards satisfied:If the date of
filing was before 22nd
December 2018

GSTR-3B October Waived off 22/2018

was yet to 2017-April completely**Condition
be filed by 2018 to be satisfied:
those who Such registered
submitted persons have filed the
TRAN-1 on declaration in FORM
GST portal, GST TRAN-1 on or
but could before the 10th May
not file it by 2018 and the return in
27 Dec FORM GSTR-3B for
2017 each of such months,
on or before the 31st
May 2018

GSTR-3B October Waived off 41/2018

submission 2017 only completely**
made but
not filed
due to a
technical
glitch

GSTR-3B if July 2017 Waived off 76/2018

filed -September completely**
between 2018
22nd Dec
2018 to
31st Mar
2019

GSTR-3B if July 2017 Reduced Late fee** 76/2018

filed -September
beyond 2018
31st March
2019
 GSTR-3B October Reduced Late fee** 76/2018
2018
onwards

3 GSTR-4 July 2017 Reduced Late fee** 73/2017

onwards

GSTR-4 October Waived off 41/2018

filed within 2017 to completely**
due date, December
but late fee 2017
erroneously
levied on
GST portal

GSTR-4 if July 2017 Waived off 77/2018

filed -September completely**
between 2018
22nd Dec
2018 to
31st Mar
2019

GSTR-4 if July 2017 Reduced Late fee** 77/2018

filed -September
beyond 2018
31st Mar
2019

GSTR-4 October Reduced Late fee** 73/2017

2018
onwards

4 GSTR-5 July 2017 Reduced Late fee** 5/2018

onwards
 5 GSTR-5A July 2017 Reduced Late fee** 6/2018
onwards

GSTR-5A Returns for Full Late fee 13/2018

July 2017 applicable^
onwards
filed on or
after 7th
Mar 2018

6 GSTR-6 July 2017 Reduced Late fee** 7/2018

onwards No late fees for the
delay in filing a Nil
return

GSTR-6 For any tax Completely waived 41/2018

filed period prior off**
between to January
the period 2018
1st January
2018-23rd
January
2018

GSTR-6 July 2019 Waived off completely 41/2019

for for taxpayers in
certain districts of the
flood-affected States
and all districts of
J&K

(3) Interest on late payment of GST is 18% p.a. on the amount

of outstanding tax to be paid upto the date of payment.

Note;-The late fee waiver for GSTR-1 for the period July 2017 to
November 2019, further extended till 17th January 2020 from
10th January 2020.