A Guide for Updated GST Return Due Dates with Easy Filing Process

GST return filing on or before the due date is necessary for every taxpayer to avoid any penalty. Here is a GST calendar with all GSTR forms and their current GST return due dates. This can help you to file all your returns.

One must be aware that under GST taxation process, a tax paying entity will have to file returns on an average 3 per month and one annual return, which sums up to 37 returns a year.

It must be noted that according to the GST model law, all the GST returns are mandatory and penalty will be imposed if a taxpayer miss to file the returns.

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Click here to download all GST Return Forms

How to File GST Return Online:

• First login/signup on the Government’s GST Portal: www.gst.gov.in.
• After the successful login, a user will be provided with a 15-digit GST identification number (GSTIN) based on his/her state code and PAN number.

Steps For GST Return Filing

Step 1:

The taxpayer will have to upload the final GSTR-1 return form either through data entry at the GST Common Portal or by uploading the record containing the said GSTR-1 return form through Apps by the 10th day of the month in which suppliers have been made.

The increase/decrease in the supply sales would be allowed, just on the preface of the details uploaded by the counter-party purchaser in GSTR-2, up to the 17th day of the month.

The supplier would not be allowed to incorporate any missing solicitations all alone after the 10th day of the month. GSTN will provide periodic (may be daily, weekly etc) upload of such information to minimize last-minute load on the system. GSTN will also felicitate offline preparation of GSTR-1.

Step 2:

GST Common Portal (GSTN) will auto-draft the provisional GSTR-2A of a taxpayer on the basis of the supply invoice details reported by the counter-party taxpayer (supplier) on a near real-time basis.

Step 3:

Purchasing taxpayer will have to accept/reject/modify such auto-drafted GSTR-2A. A taxpayer will have the other option to download his/her provisional purchase statement from the Portal or through Apps using Application Programming Interface (APIs) and can update/modify it even without an online connection.

Step 4:

Purchasing taxpayer will also have the capacity to include extra purchase purchase invoice details in his/her GSTR-2, which has not been uploaded by counter-party taxpayer (supplier) as depicted in Step 1 and 2 above, if he/she has legitimate invoice issued by counter-party taxpayer and he/she has truly got such supplies.

Step 5:

The taxpayers will have the option to do restoration of inward supplies with counter-party taxpayers (suppliers) during the next 7 days by following up with their counter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers and prompt them to accept the same as uploaded by the purchasing taxpayer.

All the invoices will be auto uploaded in the ITC ledger of the taxpayer, however, the taxpayer can indicate the eligibility/partial eligibility for ITC if he/she is not entitled to partial ITC.

Step 6:

Taxpayers will finalize their GSTR-1 and GSTR-2 by using the online facility at Common Portal or using GSTN compliant off-line facility in their accounting applications, determine the liability on their supplies, determine the amount of eligible ITC on their purchases and then generate the net tax liability from the system for each type of tax.

Cash details as per personal ledger/carried forward from previous tax period, ITC carried forward from previous tax period, ITC reversal and associated Interest/Penalty, taxes paid during the current tax period etc. would get auto-uploaded in the GSTR-3 form.

Step 7:

Taxpayers will have to pay the amount as shown in the draft GSTR-3 return generated automatically at the Portal after the finalization of activities mentioned in Step 6 above.

Step 8:

The taxpayer will debit the ITC ledger and cash ledger and mention the debit entry No. in the GSTR-3 return and will have to submit the same.

In the article above, one can find all the details and easy steps of GST Return Filing. Everything has been discussed in all ‘length and breadth’ for the easy understanding. But, if anyone still has any doubt, then he/she can just comment below, we would be more than happy to assist in all possible ways.

Download GST Return Rules in PDF

Revised Due Dates for GSTR-1 Turnover up to Rs 1.5 Crore

Note: For all the newly migrated taxpayers GSTR 1 due date ((Turnover Upto Rs 1.5 Crore) for all the quarters from July 2017 to December 2018 extended till 31st March 2019.

Revised Due Dates for GSTR-1 Turnover more than Rs 1.5 Crore

Note: GSTR 1 due date (Turnover more than Rs 1.5 Crore) for all the newly migrated taxpayers is extended till 31st March 2019 for the months from July 2017 to December 2018.

Revised GSTR 3B Due Dates

Note: GSTR-3B due date only for newly migrated taxpayers for months July 2017 to Feb 2019 has been extended till 31st March 2019.

GSTR 4 Return Filing Due Dates

GSTR-5 (Non-Resident Foreign Taxpayers) Due Dates

GSTR-5A (Non-Resident OIDAR Service Provider) Due Dates

GSTR-6 (for Input Service Distributor) Filing Due Dates

GSTR 7 Due Date for TDS Deductor

GSTR 8 Due Date for TCS Collector

Due Dates for GSTR 9, GSTR 9A and GSTR 9C Annual Return

Due Dates for GSTR 10

Read Also: TDS/TCS Return Due Date AY 2019-20 (FY 2018-19)

Due Dates for TRAN 1 and TRAN 2

Note: Due date of TRAN-1 and TRAN-2 is extended for taxpayers who faced problems due to technical glitches while return filing, to 31st March 2019 and 30th April 2019 respectively.

Types of GST Returns and their Regular Due Dates

There will be various types of GST returns under the GST taxation procedure, and of all those, the most commonly used will be the GSTR 1, 2,3, 4 and 9. GSTR 1, GSTR 2 and GSTR 3 will be submitted by the traders on the monthly basis, while the GSTR 4 on a quarterly and GSTR 9 on the yearly basis.

In this below table you can find information about GST Return form, what to file, who will file and the due dates of GST returns: