GST Returns Due-Date Calendar

Due dates for filing GST Returns

All taxpayers are required to file return in Form GSTR-3B with payment of tax by 20th of the succeeding month till March-2018

(a) Taxpayers with annual aggregate turnover upto Rs.1.5 Crore need to file GSTR-1 quarterly basis before the due dates tabulated below:

PeriodDue Date
July - September31st December, 2017
October - December15th February, 2018
January-March30th April, 2018

(b) Taxpayers with annual aggregate turnover more than Rs.1.5 Crore need to file GSTR-1 on monthly basis before the due dates tabulated below:

PeriodDue Date
July-October 31st December, 2017
November 10th January, 2018
December 10th February, 2018
January 10th March, 2018
February 10th April, 2018
March 10th May, 2018

Late fee has been waived for the months of July, August & September, 2017. Where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under "Tax" head instead of "Fee" head so as to enable them to use that amount for discharge of their future tax liabilities. This decision will be implemented after making necessary changes in software.

From the month of October, 2017 onwards, the amount of late fee payable has been reduced from Rs.200/- per day (Rs.100/- per day each under CGST & SGST Acts) to the following amounts.

(a) Taxpayers whose tax liability for the concerned month was 'NIL'Rs.20/- per day (Rs.10/- per day each under CGST & SGST Acts)
(b) For all other taxpayers [other than mentioned in (a)]Rs.50/- per day (Rs.25/·per day each under CGST & SGST Acts)