GST Returns Calendar, 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

This document covers

Who to file
Due Dates of different returns
Tax Audit Requirement

1. Who to file GST Returns?

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.

Every Supplier of goods or services or both whose aggregate turnover exceeds Rs 20 lakhs in Services and/or 40L in Products in a financial year
Every Supplier of services who is supplying to a person / business / entity registered outside of India must have the GST Registration in India irrespective of the turnover thresholds in a financial year. (Refer as 'Export of Services')
Casual Taxable Persons who does not have a fixed place of business in the state or union territory
Non-resident Taxable person who does not have fixed place of business in India
Persons who are required to deduct tax u/s 51 (TDS)
Persons who are required to collect tax at source u/s 52 (TCS) i.e., e-Commerce operator
Input Service Distributor
Every Person supplying OIDAR services from a place outside India to a non-taxable online recipient
Persons/class of persons notified by the Central/ State Government

2. Due Dates of different returns required to be filed

Return	Particulars	Due Date	Applicable to
GSTR 3B	Monthly Summary return	20th of following month	Regular Taxpayers with turnover of more than 5 Crores
GSTR 1	Outward Supplies (Sales)-Quarterly Return	13th of the month following the respective quarter	Regular Taxpayers whose turnover is upto Rs 5 crores
GSTR 1	Outward Supplies (Sales)-Monthly Return	11th of the next month	Regular Taxpayers whose turnover is more than Rs 5 crores
CMP 08	Quarterly Return	18th of the month following the quarter	Composition Taxpayers
GSTR 5	Monthly Return	13th of the next month or within 7 days after expiry of registration, whichever is earlier	Non-Resident Taxable Persons
GSTR 5A	Monthly Return	20th of the next month	OIDAR Service Provider
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 Taxpayer
GSTR 4	Annual Return	30th April of Next Financial year	Composition Taxpayer
GSTR 9A	Annual return by composition taxpayer	31st December of the next financial year	Composition Taxpayer
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 taxpayer 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
GSTR 3B	Quarterly Summary Return	22nd of the month following the quarter (For South India taxpayers) 24th of the month following the quarter (For North India taxpayers)	Regular Taxpayers whose turnover is upto Rs 5 crores