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GST Act requires various returns to be filed for different types of taxpayers. Most of those returns are periodic which are to be filed monthly or quarterly as prescribed and due dates for all those returns varies throughout the period. Delay in filing of these returns attracts interest and penalty charges. Following are the details related to the due dates for filing GST Return:
GSTR-1 is filed monthly or quarterly. Every registered person having an annual turnover of Rs.1.5 crores or more is mandatorily required to file his GSTR-1 monthly. Any registered person having its annual turnover less than Rs. 1.5 crore can opt for a quarterly filing of GSTR-1.
Due date for the persons filing their GSTR-1 monthly is usually the 10th of the month following the relevant month for which the return is being filed. For example, due date for the month of April, 2019 will be 10th of May, 2019.
Due date for the persons filing their GSTR-1 quarterly is usually the last day of the month following the relevant month for which the return is being filed. For example, due date for the quarter of April-June, 2019 will be 31st of July, 2019.
As updated on 7th of March, 2019, following are the due dates for GSTR-1 for FY 2019-2020:
Filing for GSTR-2 and GSTR-3 is currently suspended.
GSTR-3B is to be filed monthly mandatorily irrespective of the annual turnover. The due date for filing GSTR-3B is usually the 20th of the month following the relevant month for which is the return is being filed.
As updated on 7th of March 2019, due dates for April-June 2019 have been notified as mentioned below:
GSTR-4 is filed by every person registered under the composition levy. The filing of such return is always done on a quarterly basis. The due date for the same is 18th of the month succeeding the relevant period for which the return is being filed.
As notified:
GSTR-5 is to be filed monthly by every non-resident foreign taxable person by 20th of the month following the relevant period.
GSTR-6 is to be filed monthly by every input service distributor by 13th of the month following the relevant period.
GSTR-7 is the return for authorities deducting tax at source, which is to be filed monthly by 10th of month following the relevant period.
As notified, the due dates are as follows:
GSTR-8 contains the details of supplies affected through e-commerce operator and the amount of tax collected. This return is to be filed monthly by 10th of the month following the relevant period.
GSTR-9, 9A and 9C contain the details of annual return, GST audit and the reconciliation statement. These returns are to be filed annually. Due date of filing GST returns are 31st December of the next financial year from the relevant period for which the audit is to be done.
However, the due date for these returns has been extended up to 30th June, 2019 for the financial year 2017-2018.
GSTR-10 is the final return which is to be filed once the GST registration is cancelled or surrendered. This return is to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 contains the details of inward supplies to be furnished by a person having UIN[1] and claiming a refund. This return is to be filed monthly on 28th of month following the relevant month for which the return is being filed.
As mentioned above due dates for filing GST Return, delay in filing of the applicable GST returns beyond the due dates mentioned above attract penalty charges. Also, non-payment or late payment of GST attracts interest charges.
Even NIL returns are charged with a nominal late fee in case of delay in filing of the return. Late fee for the month includes previous month’s late fee charges due to delay in filing of the return.
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