Due Dates to file GST Returns

Due Dates to file GST Returns

Due Dates for filing GST Returns can be extended by issuing Orders or Notifications. Here, we have got for you the list of upcoming GST returns due dates that you must not miss!

GSTR-1

For turnover upto Rs 1.5 cr and who opted Quarterly filing

Period	Due dates
Jan- Mar	30th April 2018
Apr-June 2018	31st July 2018
July-Sept 2018	31st Oct 2018

For turnover of more than Rs 1.5 cr/ For turnover of less than 1.5 cr but opted Monthly filing

Period	Dates
April 2018	31st May 2018
May 2018	10th June 2018
June 2018	10th July 2018
July 2018	10th Aug 2018
Aug 2018	10th Sept 2018
Sept 2018	10th Oct 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing has been suspended.  Know more about what was discussed on Return filing at 27th GST Council Meeting!

GSTR-3B

• GSTR-3B has been extended to March 2019.
• All businesses have to file GSTR-3B by 20th of next month until March 2019.

Due date for the month September 2018 is 20th October 2018.

GSTR-4

Due date  for the quarter July 2018 to September 2018 is 18th October 2018

GSTR-5

Due date for September 2018 is 20th October 2018

GSTR-5A

Due date for September 2018 is 20th October 2018

GSTR-6

Due date of GSTR-6 for the months from July 2017 to August 2018 is extended to 30th September 2018.

5. Late Fees for not Filing Return on Time

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.

Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.