GST Calendar 2018: Important GST Due Dates for Filing Returns

GST Due Dates

Since the GST has come out, there has been lots of understanding taking places and also the registration for the taxpayer. Filing the returns with the government in the given date is highly essential for every businessman to avoid any kind of penalty or high-payment. Although, government has offered various relaxation for the taxpayer for the filing of GST returns GST Due Dates.

Important GST Due Dates for Filing Returns

A GST calendar will guide every individual to aware when to file the return of GST on which particular date. Form GSTR-1, 2, 3 are to be a documented by an individual registered under GST for every month other than the general population who are registered under the composition scheme. An individual registered under the composition scheme has to file the GST-4under GST for every quarter.

For the July 2017 to March 2018, GSTR-3B is additionally required to be filed. GSTR 3B is a straightforward return that must be filed by each GST registrant. In this article, reader can find the important date for filing every GST returns in 2018.

GST Due Dates For January 2018:

DATE REASON DURATION NARRATION
7th January 2018 TDS/TCS Liability Deposit December 2017 Last date for depositing TDS/ TCS liabilities.
10th January 2018 GSTR-01 July-Sept (Quarterly) Last date for filing details of Outward Supplies.
July-Nov (Monthly)
15th January 2018 Provident Fund/ ESI December 2017 Last date for payment of Provident Fund/ ESI.
18th January 2018 GSTR-4 Oct-Dec 2017 Filing the Returns of Composition dealer.
20th January 2018 GSTR-3B December 2017 Last date for summary return for December 2017
25th January 2018 EPF Return December 2017 Last date for Provident Fund return for December 2017
31st January 2018 TDS Return Oct-Dec 17 (Quarterly) Last date for filing TDS/TCS return for all the deductors
GSTR-5 July-Dec 17 Return to be filed by non-resident taxable individual.
GSTR-5A July-Dec 17 Return to be filed by the non-resident taxable individual.
ITC-01 July-Nov 17 Declaration of stock of inputs for new GST registrants.
CMP-03 Intimation of Stock details by Composition dealer.

Relaxation in GSTR Compliance:

  • All the business to file under GSTR-1 and GSTR-3B till March 2018.
  • GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be resolved in the coming time by Committee of Officers.
  • Turnover less than 1.5 Cr to file quarterly GSTR-1
  • Turnover more than 1.5 Cr to file monthly GSTR-1
  • All the businesses to file the returns of GSTR-3B by 20th of next month till March 2018.

Extension for GSTR-1 filing Due Dates:

For turnover less than Rs. 1.5 cr:

Period Due Dates
July-Sept 10th Jan 2018
Oct- Dec 15th Feb 2018
Jan- Mar 30th  April 2018

For turnover more than Rs. 1.5 cr:

Period Due Dates
July- Nov 2017 10th Jan 2018
Dec 2017 10th Feb 2018
Jan 2018 10th March 2018
Feb 2018 10th April 2018
March 2018 10th May 2018

Other GST filing extensions:

Return Revised Due Date Previous Due Date
GSTR-5 (Non Resident) 31st Jan 2018 11th December 2017
GSTR-5A (person supplying OIDAR) 31st Jan 2018 15th December 2017
GSTR-4 (Composition Dealers) 24th Dec 2017 18th October 2017
GSTR-6 (Input Service Distributor) 31st Dec 2017 13th August 2017

Note: As per 22nd GST Council meeting dated 6th October 2017, Business with annual turnover upto 1.5 crores needs to submit quarterly returns. Taxes needs to be paid quarterly.

New GST Due Dates for filing GSTR-3B for August to December:

Month Last Date of filing GSTR-3B
August 2017 20th September 2017
September 2017 20th October 2017
October 2017 20th November 2017
November 2017 20th December 2017
December 2017 20th January 2018
January 2017 20th February 2018
February 2017 20th March 2018
March 2017 20th April 2018

With these dates, an individual can keep a tab on when to file the particular GST return and to avoid penalties for the same. Having known dates now, make sure to mark this in your calendar!

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