GST Returns Forms and its Due Dates

As you all know there are lots of press release and notifications and regarding GST returns due dates extension. You can find here complete press release and notification and beautiful table chart to check old and new GST returns due dates.

GST Returns Due Dates for the month of July & August 2017

GST council has extended the last date for GSTR 1, GSTR 2 and GSTR 3 by tweeting. Here is not any press release and notification till yet. We will update you here whenever they publish notification in this regard.

Here is the screenshot of official twitter handle of GST.

gstr1 last date extendedHere is the table chart of GSTR 1, GSTR 2 and GSTR 3 old and extended due dates.

For the month of July 2017

GST Returns Due Dates Further Extended
GSTR 1 1st to 5th September 2017 10th September 2017

10-10-2017

For registered persons with aggregate turnover in a state more than Rs. 100 crores., The due date for GSTR-1 for July 2017 will be 03.10.2017

Download Press Release Here

GSTR 2 5th to 10th September 2017 25th September 2017

31-10-2017

GSTR 3 10th to 15th September 2017 30th September 2017

10-11-2017

GSTR 4 18-10-2017 (for the quarter July-Sept 2017)
GSTR-6 13-10-2017

For the month of August 2017

GST Returns Due Dates Further Extended
GSTR 1 16th to 20th September 2017 5th October 2017
GSTR 2 21st to 25th September 2017 10th October 2017
GSTR 3 26th to 30th September 2017 15th October 2017

You can check GSTR 3B due dates, penalty and waive off notification here.

GST Returns Forms and Due Dates

Return What to file? When to file?
GSTR-1 Details of the outward supplies of taxable goods and services

(other than compounding taxpayer and ISD)

10th of next month
GSTR-1A Details of the outward supplies as corrected, added by the recipient
GSTR-2 Details of inward supplies of taxable goods and services

(other than compounding taxpayer and ISD)

15th of next month
GSTR-2A Details of the inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
GSTR-3 Monthly return finalizing the details of outward and inward supplies along with the payment of tax 20th of next month
GSTR-3A Notice to a registered taxpayer who fails to furnish return under section 27 & 31
GSTR-4 Quarterly return for compounding taxable person 18th of the succeeding quarter
GSTR-4A Details of Inward supplies made available to the recipient registered under Composition scheme on the basis of GSTR-1 submitted by supplier
GSTR-5 Return for Non-Resident Foreign taxable person 20th of next month
GSTR-6 Return for Input Service Distributor (ISD) 15th of next month
GSTR-6A Details of Inward supplies made available to the ISD recipient on the basis of GSTR-1 submitted by supplier
GSTR-7 Return for Tax deducted at source (TDS) 10th of next month
GSTR-7A TDS Certificate
GSTR-8 Return for E-commerce supplier 10th of next month
GSTR-9 GST Annual Return 31th December of next Financial Year
GSTR-9A Simplified annual return by compounding taxable person registered under section 8
GSTR-10 Final Return Within 3 months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having a UIN 28th of the following month for which statement is filed.

Some other forms depending upon the purpose required to be filed are listed below:

Return forms For What?
ITC-1A GST ITC mismatch Report
TRP-1 Application for enrolment as Tax return preparer
TRP-2 Enrolment certificate as Tax return preparer
TRP-3 Show cause to as Tax return preparer
TRP-4 Order of cancelling enrolment as Tax return preparer
TRP-5 List of Tax return preparers
TRP-6 Consent of taxable person to tax return preparer

Procedure to File GST Returns Forms

Every registered tax payer whether Regular, Input service distributor, Foreign Non-Resident or Casual taxpayer has to file returns on monthly basis. The basic monthly process of filing return is given below for any of the taxpayer.

gst returns forms and due datesPoints to be noted:

  • All these forms are to be filed online. Moreover, the payment of the tax can only be made online.
  • Be careful while filing returns as once uploaded you cannot revise anything. No officer can help you in this. Once filed on 20th is final.

About the Author
Arpit Goyal is pursuing CA and B.com & also working as an article assistant in Gurgaon. He has an immense interest in Taxation. He loves to use technology to spread knowledge about taxation & accounts.

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11 Comments

Add a Comment
  1. Can someone send me whole list of HSN Code for Textiles & textiles goods, along with other realted raw Materials used for such production.

  2. MANISH KUMAR SAHU

    I CHARGE VAT @ 5% EARLIER, NOW HOW CGST & SGST & IGST I HAVE TO CHARGE ??

  3. gst rule act we want to know

  4. Kindly give us some idea GST rate for the Renting of immovable property service with the accounting code 0406. when is due date for paying without fine
    How this will be operate.

    Thanks

  5. G T Rama Prasad

    I am running one cloth shop(retail) ie sale of sarees, shirt cloth and pant cloth etc. (not ready made) with a turnover of 40.00 lakhs. No tax in A.P. No VAT etc. No returns filed so far. But, I used to but towels, blankets etc from Chennai. (no tax). Whether , I will come under GST or not. If, yes, what is the GST rate?

  6. Gangadhara Narasimaiah

    Thank you sir for detail explanation for GST returns

  7. vinod kothawale

    Nice and helpfull!

  8. Dear Sir,

    Thanks for updating the post.

  9. Kindly give us some idea GST implication in ADVERTISING AGENCY.
    Complete operation in ADVERTISING AGENCY.
    How this will be oprate.
    how credit cost to be adjusted and other related matters.

    Thanks

  10. Kiransinh Chauhan

    How to work out set off (tax credit (on purchase) against sale (output tax)? What is the system of working out payable tax ? (GST & CST)

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