GST Due Dates March 2019: return, payment, registration, tds, tcs

By Raju Choudhary 11

GST Due Dates March 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 March 2019

Date Return Type
7th March 2019 Depositing TDS/TCS liability under Income Tax Laws for the month of February
10th March 2019 GSTR-8. Monthly – E-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
11th March 2019 GSTR-1. Monthly – Summary of outward taxable supplies where Turnover exceeds Rs 1.5 Crore.
13th March 2019 GSTR-6. Monthly – Details of ITC received and distributed by ISD.
20th March 2019 GSTR 3B for the Month of February, 2018
20th March 2019 GSTR-5. Monthly – Summary of outward taxable supplies and tax payable by Non Resident Taxable person.
20th March 2019 GSTR 5A. Monthly – Summary of outward taxable supplies and tax payable by OIDAR.
20th March 2019 GSTR 3B for the Month of February, 2018
20th March 2019 GSTR-5. Monthly – Summary of outward taxable supplies and tax payable by Non Resident Taxable person.
20th March 2019 GSTR 5A. Monthly – Summary of outward taxable supplies and tax payable by OIDAR.
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 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.

(b) Turnover exceeding Rs. 1.50 Crores or opted to file monthly Return:

Period Dates
GSTR-1(Feb, 2019) Mar 11th, 2019

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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