GST Due Dates September 2019: return, payment, registration, tds

By Raju Choudhary Last updated Sep 4, 2019 11

GST Due Dates September 2019: 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 September 2019

Date	Return Type
10-09-2019	GSTR 8 – for the month of July, 2019 – Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws.
11-09-2019	GSTR 1 – to be filed by the taxpayers with Annual Aggregate turnover above Rs. 1.50 Crore or opted to file monthly Return for the month of July 2019
13-09-2019	GSTR 6 – Due date for Furnishing return of July 2019 by Input Service Distributors (ISD)
20-09-2019	GSTR 3B – for the month of August 2019
20-09-2019	GSTR 5 & 5A – to be filed by the Non-Resident taxable person & OIDAR for the month of August 2019.

GST Due Dates July 2019

Date	Return Type
11-07-2019	Due date for filing GSTR-1 for month of June 2019 – Applicable for taxpayers with Annual Aggregate turnover above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs).
10-07-2019	Due date for filing GSTR-8 – to be filed by the by the E-commerce operators required to deduct TDS under GST for the month of June 2019
13-07-2019	Due date for filing GSTR-6 – to be filed by Input Service Distributor for month of June 2019.
20-07-2019	GSTR-3B – for the month of June 2019.
20-07-2019	Due date for filing GSTR-5 & 5A- to be filed by the Non-Resident taxable person & OIDAR for the month of June 2019.
31-07-2019	Due date for filing GSTR-1 for June quarter – Applicable for taxpayers with Annual Aggregate turnover upto Rs. 1.50/- Crore.

GST Due Dates June 2019

Date	Return Type
20-06-2019	GSTR-3B – for the month of May 2019.
20-06-2019	GSTR-5 & 5A – to be filed by the Non-Resident taxable person & OIDAR for the month of May 2019
30-06-2019	ITC-04 for July 2017 to March 2019 – for filing the details of goods or capital goods sent to job worker and received back
30-06-2019	GSTR-9C – Annual Return for FY 17-18 by registered person whose Annual Turnover for FY 17-18 is above Rs. 2 Cores
30-06-2019	GSTR-9A -Annual Return for FY 17-18 For Composition Tax Payer
30-06-2019	GSTR 9 – Annual Return / Statement for FY 17-18 by all registered persons except Composition Tax Payer

GST CALENDER 2019

Due Date	Return Type
Mar 10th, 2019	GSTR-7(Feb, 2019)
Mar 10th, 2019	GSTR-8(Feb, 2019)
Mar 13th, 2019	GSTR-6(Feb, 2019)
Mar 20th, 2019	GSTR-3B(Feb, 2019)
Mar 20th, 2019	GSTR-5(Feb, 2019)
Mar 20th, 2019	GSTR-5A(Feb, 2019)
Apr 18th, 2019	GSTR-4(Jan-Mar, 2019)
Jun 30th, 2019	GSTR-9A(2017-2018)
Jun 30th, 2019	GSTR-9(2017-2018)

GSTR 1 Due Dates

(a) Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores :

Period	Dates
GSTR-1(Jan-Mar, 2019)	Apr 30th, 2019

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.

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

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GST TDS Due Dates

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GST TCS Due Dates

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