Implementation of Statements based on New Regulations and Notifications
Quarterly Returns (Annual Report Statement Debtors 1.5 Crore has the option to retrieve the quarterly return filing)
|Period (Quarterly)||Due dates|
|Jan- Mar||30th April 2018|
|Apr-June 2018||31st July 2018|
For turnover of more than Rs 1.5 cr
|July to Nov||10th Jan 2018|
|Dec||10th Feb 2018|
|Jan 2018||10th Mar 2018|
|Feb 2018||10th Apr 2018|
|March 2018||10th May 2018|
|April 2018||31st May 2018|
|May 2018||10th June 2018|
|June 2018||10th July 2018|
GSTR-2 and GSTR-3
the installation is currently suspended but the dates of July 2017 to March 2018 will be made later by the Executive Committee.
- GSTR-3B was launched in June 2018
- All businesses must install GSTR-3B for the next month until September 2018.
- The date of April 2018 is extended on 22 May 2018 from May 20, 2018. Read the free release here.
filing currently suspended but the dates for July 2017 to March 2018 will be worked out later by a Committee of Officers.
Date from the end of April 2018 to June 2018 on 18 July 2018
Date from the end of April 2018 to June 2018 on July 18, 2018GSTR-5A
New update! On 31 May 2018
The date of the GSTR-6 search month from July 2017 to June 2018 is extended on 31 July 2018.
Other Due Dates
TRAN-02 – 30th June 2018
Days to get all GST Returns
These payments are similar to the CGST Act *
|Return Form||Particulars||Frequency||Due Date|
|GSTR-1||Details of outward supplies of taxable goods and/or services affected||Monthly||10th of the next month|
|GSTR-2||Details of inward supplies of taxable goods and/or services affected claiming input tax credit.||Monthly||15th of the next month|
|GSTR-3||Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax.||Monthly||20th of the next month|
|GSTR-3B||Simple return for Jul 2017- Mar 2018||Monthly||20th of the next month|
|GSTR-4||Return for compounding taxable person||Quarterly||18th of the month succeeding quarter|
|GSTR-5||Return for Non-Resident foreign taxable person||Monthly||20th of the next month|
|GSTR-6||Return for Input Service Distributor||Monthly||13th of the next month|
|GSTR-7||Return for authorities deducting tax at source.||Monthly||10th of the next month|
|GSTR-8||Details of supplies effected through e-commerce operator and the amount of tax collected||Monthly||10th of the next month|
|GSTR-9||Annual Return||Annually||31st December of next financial year|
|GSTR-9A||Annual Return||Monthly||31st December of next financial year|
|GSTR-10||Final Return||Once. When registration is cancelled or surrendered||Within three months of the date of cancellation or date of cancellation order, whichever is later.|
|GSTR-11||Details of inward supplies to be furnished by a person having UIN and claiming refund||Monthly||28th of the month following the month for which statement is filed|
Retrieving shipping is required under the GST. Although there is no transaction, you must install a file in Nil.
- You can not install the file when you do not enter the monthly return/quarter return.
- As a result, the return of GST returns will have a significant impact on the payment of large and penalties.
Late fee & Interest
- Interest is 18% per annum. Must be calculated by the taxpayer at the payout rate payable. The time will be the next day of installing the date of payment.
- As a GST law, lower fee for Rs. 100 per day per law. So 100 under GST & 100 under SGST. It will all be R. 200 / day. Rs. 5,000. No previous fee for the IGST.
- Last instalments for GSTR-3B July, August and September. Any fees payable for this month will be payable to Electronic Cash Ledger under ‘Terms’ and may be used to make GST payments.
- As per latest update, late fees for GSTR-5A earlier reduced stands withdrawn. So, the Late fee of Rs 200 per day (or Rs 100 per day in case of NIL return filing) will apply with effect from 7th March 2018.
- Late Fee for GSTR-1 filing, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the date has been reduced to Rs. 50 per day of delay.
- The late fee for filing NIL returns has been reduced to Rs. 20 per day of delay for taxpayers (including Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.
Latest posts by Certicom Consulting (see all)
- Time, Place and Value of Supply for good services under GST - August 14, 2018
- GST Procedure - August 13, 2018
- Income Tax Department Portal – Login & Registration Guide - August 11, 2018