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

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 Nov, Dec 2018

DateReturn Type
20th Nov 2018 GSTR 5 – Summary of outward taxable supplies and tax payable by Non Resident Taxable person.
20th Nov 2018GSTR 5A – Summary of outward taxable supplies and tax payable by OIDAR
20th Nov 2018GSTR 3B for the month of October, 2018
10th Dec 2018GSTR 7 – Return for authorities deducting tax at source. Return for the Month of Nov 2018
10th Dec 2018GSTR 8 – Details of supplies effected through e-commerce operator and the amount of tax collected. Return for the Month of Nov 2018
13th Dec 2018GSTR 6 – Return for Input Service Distributor for the Month of Nov 2018
31st Dec 2018Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018.
31st Dec 2018Extension 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 Dec 2018GSTR 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 Dec 2018GSTR – 9. Annual Return

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 DateReturn Type
5th October 2018GSTR 3B for the month of July (Only for registered persons of Kerala)
10th October, 2018GSTR 3B for the month of August (Only for registered persons of Kerala)
5th October, 2018GSTR 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 2018GSTR 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, 2018GSTR 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 Nov 2018GSTR 1 for July – Sept, 2018 (For turnover of less than Rs 1.5 crore) ( Only for registered persons of Kerala)
20th Nov 2018GSTR 3B for the month of October, 2018
31st Dec 2018Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018.
31st Dec 2018Extension 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 Dec 2018GSTR 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, 2019Due date of TRAN-1 is extended for certain taxpayers who could not complete filing due to tech glitch.
31st April, 2019Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.

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:

PeriodDates
Jul- Sep10th Jan 2018
Oct- Dec15th Feb 2018
Jan- Mar30th 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:

PeriodDates
July – Nov, 201710th Jan, 2018
Dec10th Feb 2018
Jan10th Mar 2018
Feb10th Apr 2018
Mar10th 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

ReturnParticularsDue date
GSTR 1Furnishing details of outward supplies10th 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-2Accept or reject before 17th of the succeeding tax period
GSTR 2Furnishing details of inward suppliesBefore 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 3Monthly return after finalization of outward supplies and inward supplies20th of succeeding tax period
GSTR-3ANotice sent to registered taxable persons when a particular return is not filed for a tax period
GSTR 4Return to be furnished by a registered taxable person under composition scheme18th of the month succeeding the quarter
GSTR-4 ACommunication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier
GSTR 5Return to be furnished by non-resident taxable person20th of succeeding tax period
GSTR 6Return to be furnished by Input Service Distributor13th of succeeding tax period
GSTR-6ACommunication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier
GSTR 7Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act10th of succeeding tax period
GSTR-7ACertificate to be issued to the recipient by the person deducting tax at sourceWithin 5 days of remitting the amount deducted
GSTR-8Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act10th of succeeding tax period
GSTR-9Annual return31st December of subsequent year
GSTR-9AAnnual return for composition dealers31st December of subsequent year
GSTR-9BReconciliation statement to be submitted along with Annual Return31st December of subsequent year
GSTR-10Final Return3 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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