{"id":16258,"date":"2019-05-06T19:17:11","date_gmt":"2019-05-06T13:47:11","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=16258"},"modified":"2021-03-23T12:32:20","modified_gmt":"2021-03-23T07:02:20","slug":"due-dates-for-filing-gst-return","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/due-dates-for-filing-gst-return\/","title":{"rendered":"Due Dates for Filing GST Return"},"content":{"rendered":"

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<\/a><\/strong>:<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-1?<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

Due date for the persons filing\ntheir GSTR-1 monthly is usually the 10th<\/sup> of the month following the\nrelevant month for which the return is being filed. For example, due date for\nthe month of April, 2019 will be 10th<\/sup> of May, 2019.<\/p>\n\n\n\n

Due date for the persons\nfiling their GSTR-1 quarterly is usually the last day of the month following\nthe relevant month for which the return is being filed. For example, due date\nfor the quarter of April-June, 2019 will be 31st<\/sup> of July, 2019.<\/p>\n\n\n\n

As updated on 7th<\/sup> of March, 2019, following are the due dates for GSTR-1 for FY 2019-2020:<\/p>\n\n\n\n

For monthly GSTR-1 Filing:<\/strong> <\/td><\/tr>
\n For April, 2019\n <\/td>\n Due date for filing is 11th<\/sup>\n May, 2019\n <\/td><\/tr>
\n For May, 2019\n <\/td>\n Due date for filing is 11th<\/sup>\n June, 2019\n <\/td><\/tr>
\n For June, 2019\n <\/td>\n Due date for filing is 11th<\/sup>\n July, 2019\n <\/td><\/tr>
\n For quarterly GSTR-1\n Filing:<\/strong>\n <\/td><\/tr>
\n For January-March, 2019\n <\/td> Due date for filing is 30th<\/sup> April, 2019 <\/td><\/tr>
\n For April-June, 2019\n <\/td> Due date for filing is 31st<\/sup> July, 2019 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What is the Due Date for Filing GSTR-2 and GSTR-3?<\/h2>\n\n\n\n

Filing for GSTR-2 and GSTR-3 is currently suspended.<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-3B?<\/h2>\n\n\n\n

GSTR-3B is to be filed monthly mandatorily irrespective of the annual turnover. The due date for filing GSTR-3B is usually the 20th<\/sup> of the month following the relevant month for which is the return is being filed. <\/p>\n\n\n\n

As updated on 7th<\/sup> of March 2019, due dates for April-June 2019 have been notified as mentioned below: <\/p>\n\n\n\n

\n Period<\/strong>\n <\/td>\n Due Date of\n Filing<\/strong>\n <\/td><\/tr>
\n April 2019\n <\/td>\n 20th<\/sup> May, 2019\n <\/td><\/tr>
\n May 2019\n <\/td>\n 20th<\/sup> June, 2019\n <\/td><\/tr>
\n June 2019\n <\/td>\n 20th<\/sup> July, 2019\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What is the Due Date for Filing GSTR-4?<\/h2>\n\n\n\n

GSTR-4 is filed by every person\nregistered under the composition levy. The filing of such return is always done\non a quarterly basis<\/a>. The due date for the same is 18th<\/sup> of the month\nsucceeding the relevant period for which the return is being filed.<\/p>\n\n\n\n

As notified:<\/p>\n\n\n\n

\n Period<\/strong>\n <\/td>\n Due Date of\n Filing<\/strong>\n <\/td><\/tr>
\n October-December, 2018\n <\/td>\n 18th<\/sup> January, 2019\n <\/td><\/tr>
\n January-March, 2019\n <\/td>\n 18th<\/sup> April, 2019\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What is the Due Date for Filing GSTR-5?<\/h2>\n\n\n\n

GSTR-5 is to be filed monthly by every non-resident foreign taxable person by 20th<\/sup> of the month following the relevant period.<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-6?<\/h2>\n\n\n\n

GSTR-6 is to be filed monthly by every input service distributor by 13th<\/sup> of the month following the relevant period.<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-7?<\/h2>\n\n\n\n

GSTR-7 is the return for authorities deducting tax at source, which is to be filed monthly by 10th<\/sup> of month following the relevant period. <\/p>\n\n\n\n

As notified, the due dates are as follows:<\/p>\n\n\n\n

Period (monthly)<\/strong> <\/td>\n Date<\/strong>\n <\/td><\/tr>
\n October-December\n 2018\n <\/td>\n 31st<\/sup>\n January 3019\n <\/td><\/tr>
\n January\n 2019\n <\/td>\n 10th<\/sup>\n February 2019\n <\/td><\/tr>
\n February\n 2019\n <\/td>\n 10th<\/sup>\n March 2019\n <\/td><\/tr>
\n March\n 2019\n <\/td>\n 10th<\/sup>\n April 2019\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What is the Due Fate for filing GSTR-8?<\/h2>\n\n\n\n

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<\/sup> of the month following the relevant period. <\/p>\n\n\n\n

As notified, the due dates are as follows:<\/p>\n\n\n\n

Period (monthly)<\/strong> <\/td>\n Date<\/strong>\n <\/td><\/tr>
\n October-December 2018\n <\/td>\n 31st<\/sup> January 3019\n <\/td><\/tr>
\n January 2019\n <\/td>\n 10th<\/sup> February 2019\n <\/td><\/tr>
\n February 2019\n <\/td>\n 10th<\/sup> March 2019\n <\/td><\/tr>
\n March 2019\n <\/td>\n 10th<\/sup> April 2019\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

What is the Due Date for Filing GSTR-9, GSTR-9A and GSTR-9C?<\/h2>\n\n\n\n

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<\/sup> December of the next financial year from the relevant period for which the audit is to be done.<\/p>\n\n\n\n

However, the due date for these returns has been extended up to 30th<\/sup> June, 2019<\/strong> for the financial year 2017-2018.<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-10?<\/h2>\n\n\n\n

GSTR-10 is the final return which is to be filed once the GST registration<\/a><\/strong> 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.<\/p>\n\n\n\n

What is the Due Date for Filing GSTR-11?<\/h2>\n\n\n\n

GSTR-11 contains the details of inward supplies to be furnished by a person having UIN<\/strong>[1]<\/strong><\/a><\/sup> and claiming a refund. This return is to be filed monthly on 28th<\/sup> of month following the relevant month for which the return is being filed.<\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

Read our article<\/b>:Changes in Utilization of Input Tax Credit under the GST Act<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"

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 […]<\/p>\n","protected":false},"author":16,"featured_media":16267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[12,168],"acf":{"service_id":"104"},"yoast_head":"\nDue dates for filing GST Return Online in India - Enterslice<\/title>\n<meta name=\"description\" content=\"Due dates for filing GST Return - Delay in filing of the applicable returns beyond the due dates mentioned above attract penalty charges.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/due-dates-for-filing-gst-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Due dates for filing GST Return Online in India - Enterslice\" \/>\n<meta property=\"og:description\" content=\"Due dates for filing GST Return - Delay in filing of the applicable returns beyond the due dates mentioned above attract penalty charges.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/due-dates-for-filing-gst-return\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-06T13:47:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-23T07:02:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/05\/Due-date-for-filing-GST-Return.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Siddharth Gambhir","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/05\/Enterslice-icon.png","authorDescription":"Mr Siddharth Gambhir is a tax consultant at Enterslice having in depth experience in Taxation and Auditing.Holding experience in Taxation and Auditing, he holds keen interest in writing new content by updating himself with the latest changes.","postViews":492,"readingTime":4,"nextPost":{"id":16269,"slug":"nbfcs-leveraging-fintech-to-build-a-customer-centric-business-model"},"prevPost":{"id":16231,"slug":"10-benefits-of-outsourcing-accounting-services"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/05\/Due-date-for-filing-GST-Return.jpg","postTerms":"GST","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/16258"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=16258"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/16258\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/16267"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=16258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=16258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=16258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}