GST Due Dates October 2018: return, payment, registration, tds, tcs

By Raju Choudhary 11

GST Due Dates 2018: Types and forms of GST Return with their Due Dates. get updates for Tax returns and their due date for filing under the GST Law. After Applicability of GST in India all dealers are require to follow various compliances. Here we provide GST Due Dates in Table Format for various GST Compliances like – GST Return Due Dates, GST Payment Due Dates, GST Registration Due Dates, GST TDS Due Dates, GST TCS Due Dates, GST Monthly Return Due Date, GST Final Return Due Date, GST Quarterly Return Due Date, GST Composition Scheme Return Due Date etc….Check Goods and Service Tax Due Dates from below…

The present system of indirect taxation has multiplicity of taxes levied by the Centre and State. This has led to a complex and conflicting principles in indirect tax structure, adding to the multiple compliance and administrative costs. There is no uniformity in tax rates and structure across States. There is cascading of taxes due to ‘tax on tax’. There are too many restrictions on seamless credit available, i.e., credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States. (CST)

GST Due Dates October 2018

Deadlines for October #GST #Returns:

  • 1) #GSTR-4 – 18th Oct
  • 2) Reconciliation b/w #GSTR-2A and purchase data – 20th Oct
  • 3) #GSTR-3B – 20th Oct
  • 4) GSTR-1 (Quarterly Monthly – Jul ’17 to Sep ’18) – 31st Oct
  • 5) GSTR-1 (Monthly – Jul ’18 to Sep ’18) – 31st Oct.

GST CALENDER 2018

Due Date Return Type
5th October 2018 GSTR 3B for the month of July (Only for registered persons of Kerala)
10th October, 2018 GSTR 3B for the month of August (Only for registered persons of Kerala)
5th October, 2018 GSTR 1 for July, 2018 (For turnover of more than Rs 1.5 crore/ For turnover of less than 1.5 crore but opted Monthly) ( Only for registered persons of Kerala
10th October, 2018  GSTR 1 for August, 2018 (For turnover of more than Rs 1.5 crore/ For turnover of less than 1.5 crore but opted Monthly) ( Only for registered persons of Kerala)
31st October 2018 GSTR 1 – In case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY:

Regular taxpayers: for Months from July 2017 to September 2018
31st October, 2018 GSTR 1 – In case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY:

Regular taxpayers : for Quarters from July 2017 to September 2018
15th November, 2018 GSTR 1 for July – Sept, 2018 (For turnover of less than Rs 1.5 crore) ( Only for registered persons of Kerala)
20th November, 2018 GSTR 3B for the month of October, 2018
31st December, 2018 Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018.
31st December, 2018 Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY: Newly migrated taxpayers: for months from July 2017 to November 2018.
31st December, 2018 GSTR 1 – In case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY: Newly migrated taxpayers: for Quarters from July 2017 to November 2018
31st March, 2019 Due date of TRAN-1 is extended for certain taxpayers who could not complete filing due to tech glitch.
31st April, 2019 Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.

GST Due Dates September 2018

Date Return Type
20th August, 2018 GSTR 3B for July, 2018
20th August, 2018 GSTR 5, for the month of July, 2018 (for Non Resident taxable person)
20th August, 2018 GSTR 5A, for the month of July 2018 (for OIDAR)
10th September 2018 GSTR 7, TDS Returns for August 2018
10th September 2018 GSTR 8, Return for E-Commerce operators for August 2018
11th September 2018 GSTR 1 for August 2018 (For turnover of more than Rs. 1.5 crores/For turnover of less than 1.5 crore but opted Monthly)
20th September 2018 GSTR 3B for August 2018
20th September 2018 GSTR 5, for the month of August 2018 (for Non Resident taxable person)
20th September 2018 GSTR 5A, for the month of August 2018 (for OIDAR)
30th September 2018 GSTR-6 (by ISD) for July 2017 to August 2018

GSTR 1 Due Dates

(a) Taxpayers with annual aggregate turnover uptoRs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:

Period Dates
Jul- Sep 10th Jan 2018
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018

The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

(b) Taxpayers with annual aggregate turnover more thanRs. 1.5 croreneed to file GSTR-1 on monthly basis as per following frequency:

Period Dates
July – Nov, 2017 10th Jan, 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
Mar 10th May 2018

iii. The extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

GST Return Due Dates

Return Particulars Due date
GSTR 1 Furnishing details of outward supplies 10th of succeeding tax period
GSTR-1A (auto- drafted) Communication to supplier of goods and services for any addition/deletion/modification made by the recipient in GSTR-2 Accept or reject before 17th of the succeeding tax period
GSTR 2 Furnishing details of inward supplies Before 15th of
succeeding period
GSTR-2A (auto- drafted) Part A: Communication to receiver of goods and services in respect of goods and services procured by it and uploaded by the supplier. Part B: Communication to the receiver of credit in case of distribution of credit by Input Service Distributor in Form GSTR-6

Part C: Communication of details of tax deducted at source from the payments to the receiver based on Form GSTR-7 of the deductor.

Part D: Communication of details of tax collected at source on payments received by the supplier from the e-commerce operator, based on Form GSTR-8
GSTR 3 Monthly return after finalization of outward supplies and inward supplies 20th of succeeding tax period
GSTR-3A Notice sent to registered taxable persons when a particular return is not filed for a tax period
GSTR 4 Return to be furnished by a registered taxable person under composition scheme 18th of the month succeeding the quarter
GSTR-4 A Communication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier
GSTR 5 Return to be furnished by non-resident taxable person 20th of succeeding tax period
GSTR 6 Return to be furnished by Input Service Distributor 13th of succeeding tax period
GSTR-6A Communication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier
GSTR 7 Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act 10th of succeeding tax period
GSTR-7A Certificate to be issued to the recipient by the person deducting tax at source Within 5 days of remitting the amount deducted
GSTR-8 Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act 10th of succeeding tax period
GSTR-9 Annual return 31st December of subsequent year
GSTR-9A Annual return for composition dealers 31st December of subsequent year
GSTR-9B Reconciliation statement to be submitted along with Annual Return 31st December of subsequent year
GSTR-10 Final Return 3 months from the date of cancellation/order of cancellation, whichever later

GST Payment Due Dates

Updated Soon

GST TDS Due Dates

Updated Soon

GST TCS Due Dates

Updated Soon

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