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

Anmol Kumar

June 24, 2019

GST Return Filing Procedure
Highlights
  • Govt. has extended the due date for filing annual GST returns till 31st August 2019.
  • GSTR-3B due date is 20th July 2019 for the month of June 2019.
  • GSTR-4 return due date for the period April to June 2019 is 18th July 2019.

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.

GST Council has suspended the filing of GSTR-2 and GSTR-3 until 31st March 2018. GSTR-1 contains the details of the sales of goods/services for a tax month. GSTR-2 contains the details of the purchases made in a month and GSTR-3B is used to match the details of the first two returns.

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.

Recommended: Latest 34th GST council meeting updates

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

GSTR-1 Due Dates (Up to Rs 1.5 Crore)
Months (Quarterly) Due Dates
April-June, 2019 31st July 2019*
July-Sept, 2019 31st Oct 2019
Oct-Dec, 2019 31st Jan 2020

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

GSTR-1 Due Dates (More than Rs 1.5 Crore)
Monthly Due Dates
November 2018 11th December 2018
December, 2018 11th January 2019
January, 2019 11th February 2019
February, 2019 11th March 2019
March, 2019 Revised – 13th April 2019 (Check Notification)
April, 2019 11th May 2019 (10th June for Odisha)
May, 2019 11th June 2019
June, 2019 11th July 2019*

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

GSTR 3B Due Date
Months Due Dates
Oct 2018 20th Nov 2018
Nov 2018 20th Dec 2018
Dec 2018 20th Jan 2019
Jan 2019 22nd Feb 2019
Feb 2019 20th March 2019
March 2019 20th April 2019
April 2019 20th May 2019 (20th June for Odisha)*
May 2019 20th June 2019
June 2019 20th July 2019*

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 4 Due Date
Period (Quarterly) Due Dates
April to June 2019 18th July 2019*
July to September 2018 18th October 2019
October to December 2019 18th January 2020
January to March 2020 18th April 2020

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

GSTR 5 Due Date
Period (Monthly) Due Dates
January 2019 20th February 2019
February 2019 20th March 2019
March 2019 20th April 2019
April 2019 20th May 2019
May 2019 20th June 2019
June 2019 20th July 2019*

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

GSTR 5A Due Date
Period (Quarterly) Due Dates
January 2019 20th February 2019
February 2019 20th March 2019
March 2019 20th April 2019
April 2019 20th May 2019
May 2019 20th June 2019
June 2019 20th July 2019*

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

GSTR-6 Due Dates
Month Due Date
December 2018 13th January 2019
January 2019 13th February 2019
February 2019 13th March 2019
March 2019 13th April 2019
April 2019 13th May 2019
May 2019 13th June 2019
June 2019 13th July 2019*

GSTR 7 Due Date for TDS Deductor

GSTR-7 Due Date
Period Due Dates
October 2018 to December 2018 28th February 2019 (Read Notification)
January 2019 28th February 2019 (Read Notification)
February 2019 10th March 2019
March 2019 Revised – 12th April 2019 (Read Notification)
April 2019 10th May 2019
May 2019 10th June 2019
June 2019 10th July 2019*

GSTR 8 Due Date for TCS Collector

GSTR-8 Due Date
Period Due Dates
January 2019 10th February 2019
February 2019 10th March 2019
March 2019 10th April 2019
April 2019 10th May 2019
May 2019 10th June 2019
June 2019 10th July 2019*

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

Annual Return Due Dates
GST Return Due Dates
GSTR 9 (Annual Return) (FY 2017-18) 31st August 2019*
GSTR 9A (Composition Annual Return) (FY 2017-18) 31st August 2019*
GSTR 9C (GST Audit Form) (FY 2017-18) 31st August 2019*

Note: Govt. extends the due date for filing annual GST returns till 31st August 2019 in 35th GST council meeting.

Due Dates for GSTR 10

GSTR-10 Due Date
GST Return Due Dates
GSTR 10 Within 3 months from the date of registration cancellation or date of the cancellation order whichever comes later.

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

Due Dates for TRAN 1 and TRAN 2

TRAN 1 and TRAN 2
Return Due Dates
TRAN 1 31st December 2017
TRAN 2 (July to December 2017) 30th June 2018

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:

GST Return Details By Whom? GST Return Due Dates
GSTR-1 Details of outward supplies of Taxable Goods and Services Registered Taxable Supplier 11th of the next month
GSTR-2 Details of internal supplies of taxable goods and services affected asserting input tax credit Registered Taxable Recipient 15th of the next month
GSTR-3 Monthly return after finalizing elements of outward supplies and internal supplies along with the payment of the taxable amount. Registered Taxable Person 20th of the next month
GSTR-4 Quarterly return for compounding taxable person. Composition Supplier 18th of the month succeeding quarter
GSTR-5 Return for NRI Taxable Person Non-Resident Taxable Person 20th of the next month
GSTR-6 Return for Input Service Distributor Input Service Distributor 13th of the next month
GSTR-7 Return for authorities deducting charge at the source. Tax Deductor 10th of the next month
GSTR-8 Details of supplies through  e-commerce operator and the amount of tax collected E-commerce Operator/Tax Collector 10th of the next month
GSTR-9 (Annual Return) FY 2017-18 Registered Taxable Person 31st December of Next Financial Year
GSTR-9A Composition Annual Return Taxpaying compounding of Annual return 31st December of Next Financial Year
GSTR-9C GST Audit Form Taxpayers having the turnover above 2 crores in a financial year 31st December of Next Financial Year
GSTR-10 Final Return Taxable individual whose registration has been surrendered or cancelled Within three months of the date of cancellation or date of cancellation request, whichever is later.
GSTR-11 Details of internal supplies to be furnished by a person having UIN Person having UIN and asserting refund 28th of the month after which statement is filed
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6 Replies to “A Guide for Updated GST Return Due Dates with Easy Filing Process”

  1. My client have vat refund of aprox 40000/- when to file trans 1 form

    Other clients had paid extra vat. Can he claim in trans 1 form for refund

  2. if we dont file ITC 04 upto 25 jan for oct to dec 2017, what is the penalty?
    Also tell the penalties for non filing of July to sep 2017 ITC 04.
    Whether a nil return has to filed if a manufacturer has not carried out any job work?
    Whether a trader needs to file ITC04 Form?

    1. 50 Rs. per day is applicable for late filing GST returns and in case of Nil return 20 Rs. per day.
      Nil return should be filed for No business transactions or no work in the particular month.

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