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
| Date | Return Type |
| 20th Nov 2018 | GSTR 5 – Summary of outward taxable supplies and tax payable by Non Resident Taxable person. |
| 20th Nov 2018 | GSTR 5A – Summary of outward taxable supplies and tax payable by OIDAR |
| 20th Nov 2018 | GSTR 3B for the month of October, 2018 |
| 10th Dec 2018 | GSTR 7 – Return for authorities deducting tax at source. Return for the Month of Nov 2018 |
| 10th Dec 2018 | GSTR 8 – Details of supplies effected through e-commerce operator and the amount of tax collected. Return for the Month of Nov 2018 |
| 13th Dec 2018 | GSTR 6 – Return for Input Service Distributor for the Month of Nov 2018 |
| 31st Dec 2018 | Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018. |
| 31st Dec 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 Dec 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 Dec 2018 | GSTR – 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 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 Nov 2018 | GSTR 1 for July – Sept, 2018 (For turnover of less than Rs 1.5 crore) ( Only for registered persons of Kerala) |
| 20th Nov 2018 | GSTR 3B for the month of October, 2018 |
| 31st Dec 2018 | Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018. |
| 31st Dec 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 Dec 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. |
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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