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

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GST Due Dates 2018: Types and forms of GST Returns 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 May, June 2018

Date Return Type
10th May, 2018  GSTR 1 for the month of March, 2018 (for persons with Turnover above 1.5 Crore)
20th May, 2018 GSTR 3B for April, 2018
20th May, 2018 GSTR 5, for the month of April, 2018 (for Non Resident taxable person)
20th May, 2018 GSTR 5A, for the month of April, 2018 (for OIDAR)
31st May, 2018 GSTR 1 for the month of April, 2018 (for persons with Turnover above 1.5 Crore)
31st May, 2018 GSTR 6 (Input Service Distributor) for the months of July, 2017 to April, 2018
10th June, 2018 GSTR 1 for the month of May, 2018 (for persons with Turnover above 1.5 Crore)
20th June, 2018 GSTR 3B for May, 2018
20th June, 2018 GSTR 5, for the month of May, 2018 (for Non Resident taxable person)
20th June, 2018 GSTR 5A, for the month of May, 2018 (for OIDAR)
30th June, 2018 GST TRAN-2

GST CALENDER 2018

Date Return Type
Feb 20th, 2018 GSTR-3B (Jan 2018)
Mar 31st, 2018 GSTR-6 (July, 2017 – Feb, 2018)
Apr 18th, 2018 GSTR-4 (Jan-Mar, 2018)
Jan 18th, 2018 GSTR-4 (Oct-Dec, 2017)
Apr 30th, 2018 GSTR-1 (Jan-Mar, 2018)
Feb 15th, 2018 GSTR-1 (Oct-Dec, 2017)
Mar 10th, 2018 GSTR-1 (Jan, 2018)
Feb 10th, 2018 GSTR-1 (Dec, 2017)

GST Calendar 2018 Detailed

10th February, 2018 GSTR 1 for the month of Dec, 2017 (for persons with Turnover above 1.5 Crore)
15th February, 2018 GSTR 1 for the month of Oct – Dec, 2017 (for persons with Turnover below 1.5 Crore)
20th February, 2018 GSTR 3B for the month of January, 2018
20th February, 2018 GSTR 5 for the month of January, 2018
10th March, 2018 GSTR 1 for the month of January, 2018 (for persons with Turnover above 1.5 Crore)
20th March, 2018 GSTR 5 for the month of February, 2018
20th March, 2018 GSTR 3B for February, 2018
31st March, 2018 GSTR 6 for July to February, 2018
18th April, 2018 GSTR 4 for the month of January – March, 2018

Due dates for GSTR‐3B along with payment

Period / Month GSTR‐3B Due Dates
July 2017 25‐Aug‐2017
August 2017 20‐Sep‐2017
September 2017 20‐Oct‐2017
October 2017 20‐Nov‐2017
November 2017 20‐Dec‐2017
December 2017 20‐Jan‐2018
January 2018 20‐Feb‐2018
February 2018 20‐Mar‐2018
March 2018 20‐Apr‐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.

GSTR 2 and GSTR 3 Due Dates

The time period for filing GSTR‐2 and GSTR‐3 for the months of July 2017 to March 2018 would be worked out by a Committee of Officers.

Please Note Note : ‐ Late fee is waived in all cases where return in FORM GSTR‐3B is not filed within due date for the months of July, August and September 2017 Where such late fee was paid it will be re‐credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities.

Other GST Returns due Dates

Form / Period Particulars Due Date
GSTR‐4 July to Sept 17 Quarterly return for registered person opting for composition levy 24‐Dec‐2017
GSTR‐5 July 2017 Return for Non‐resident taxable person 11‐Dec‐2017
GSTR‐5A July 2017 Details of supplies of online information and database access or retrieval services by a person located outside India made to non‐taxable persons in India 15‐Dec‐2017
GSTR‐6 July 2017 Return for input service distributor 31‐Dec‐2017

GST Due Dates for Other Forms and Statements

Form / Period Particulars Due Date
TRAN‐1 Transitional ITC / Stock Statement 31‐Dec‐2017
ITC‐01 Declaration for claim of input tax credit under sub‐section (1) of section 18 30‐Nov‐2017
ITC‐04 July to Sept 17 Details of goods/capital goods sent to job worker and received back 31‐Dec‐2017

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 Registration Due Dates

Good News – GST New registration at the GST portal Start from 25th June 2017. If any want fresh registration at GST Portal then please apply after 25th June 2017…..

Check GST Registration Last Dates

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

Every person who, on the day immediately preceding the appointed day, is registered or holds a licence under1 an existing law, shall be liable to be registered under this Act with effect from the appointed day.

GST TDS Due Dates

Updated Soon

GST TCS Due Dates

Updated Soon

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