Latest GST Returns Due Dates

GST Return

  1. GSTR 3B

This summary return was additionally introduced to collect the taxes from taxpayers and in time would be abolished. As of today, this is required to be filed up to the month of December 2017. This means in total 6 GSTR 3B would be filed. The due dates are mentioned below:

SnMonth (2017)Due Date
1JulyAug 25th / 28th 2017
2AugustSep 20th 2017
3SeptemberOct 20th 2017
4OctoberNov 20th 2017
5NovemberDec 20th 2017
6DecemberJan 20th 2018

 

Also as per the latest notification by GOI, refer NN 50/2017 Central Tax, the late fee for filing GSTR 3B which is INR 200 per day (CGST + SGST) has been waived of for the month of August and September. Late fee for filing the same for the month of July had already been waived of earlier. It has also been said that the late fee paid by taxpayers would be credited to their cash ledgers.

 

  1. GSTR 1

This is the return for outward supplies. Hence only outward supplies are reported through this return. As far as inward supplies attracting RCM GST, they are not to be reported in this form.

Due date for July only has been announced till date. No due date for any other month is announced. The due date for July was Sep 1st to Oct 10th 2017.

 

  1. GSTR 2 & 2A

GSTR 2A is the auto populated form where the recipient can see the supplies made to him by various suppliers. Whereas GSTR 2 is the form where any corrections / omissions and Inward supplies attracting RCM GST have to be reported by the recipient. The last date has been notified only for the month of July which is Oct 11th to Oct 31st 2017. For further months due date would be announced with time.

 

  1. GSTR 1A

GSTR 1A is the return for amendments to be made in line with the modifications done by buyer in his GSTR 2. The supplier has the option to modify his supplies details as reported in form GSTR 1 through GSTR 1A. This option shall be available to the supplier from Nov 2nd onward.

 

  1. GSTR 3

This is the consolidated summary of GSTR 1 & 2. This return has to be filed by Nov 10th 2017 for the month of July. For remaining months the date is yet to be notified.

 


For any query or assistance, you may please write to us.

Thanks & Regards

Tax Team, Get Set Business Solutions

B 217, Pacific Business Park, Site IV, Sahibabad Industrial Area,

Ghaziabad, UP, New Delhi – NCR area, India, 201010

Tel: +91 120 402 6320 | Mail: info@getsetbusiness.com | Website: www.getsetbusiness.com |


Disclaimer: The contents of this document are solely for informational purpose. It does not constitute any professional advice or recommendation of the firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this article in the respective scenarios. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission.

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