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Goods and Services (GST) Returns Calendar with Due Dates against every GST Return, explaining who to file such returns, including all returns, applicability, particulars, latest due dates
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Goods and Services (GST) Returns Calendar with Due Dates against every GST Return, explaining who to file such returns, including all returns, applicability, particulars, latest due dates
Every person registered under GST should file GST returns based on their type of registrations. The following persons are required to register under GST.
Return | Particulars | Due Date | Applicable to |
---|---|---|---|
GSTR 3B | Monthly Summary return | 20th of following month | Regular Tax Payers |
GSTR 1 | Outward Supplies (Sales)-Quarterly Return | Last day of the month following the respective quarter | Regular Tax Payers whose turnover is upto Rs 1.5 crores |
GSTR 1 | Outward Supplies (Sales)-Monthly Return | 10th of the next month | Regular Tax Payers whose turnover is more than Rs 1.5 crores |
GSTR 4 | Quarterly Return | 18th of the month following the quarter | Composition Tax Payers |
GSTR 5 | Monthly Return | 20th of the next month or within 7 days after expiry of registration, whichever is earlier | Non-Resident Taxable Persons |
GSTR 5A | 31st October, 2018 | 31st October, 2018 | 31st October, 2018 |
April - June 2018 | Supplier of OIDAR Services-Monthly Return | 20th of the next month | Online information and database access or retrieval services |
GSTR 6 | Monthly Return | 13th of next month | Input Service Distributor |
GSTR 7 | TDS - Monthly Return | 10th of next month | Tax Deductor |
GSTR 8 | Collection of tax at source - Monthly Return | 10th of next month | e-Commerce Operator |
GSTR 9 | Annual Return | 31st December of the next financial year | Regular Tax Payer |
GSTR 9A | Annual return by composition tax payer | 31st December of the next financial year | Composition Tax Payer |
GSTR 9B | Annual Return by Ecommerce operator | 31st December of the next financial year | e-Commerce Operator |
GSTR 9C | Annual return along with the copy of audited annual accounts and a reconciliation statement | 31st December of the next Financial Year | Normal tax payer having aggregate turnover of more than 2 crores |
GSTR 10 | Final Return | Within 3 months of the date of cancellation or date of order of cancellation, whichever is later | Registered Person whose registration has been cancelled |
Table to check the GSTR 9/9c filing requirement matrix
Turnover | GSTR 9 | GSTR 9C |
---|---|---|
upto 2 Cr. | Optional | Not Applicable |
2 - 5 Cr. | Mandatory | Optional |
above 5 Cr. | Mandatory | Mandatory |
* if mandatory, can be filed through self-certification (no professional is required to sign)
Additionally, you may visit the latest Comprehensive Tax Compliance Calendar to know upto date due dates.
It's important to understand the boundaries when a transaction involve taxation? more @ Tax Threshold Limits
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.