Types of GST Returns and Their Assessment Information

Implementation of Statements based on New Regulations and Notifications

   GSTR-1

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

Period Dates
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

  • 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.

GSTR-4

Date from the end of April 2018 to June 2018 on 18 July 2018

GSTR-5

Date from the end of April 2018 to June 2018 on July 18, 2018GSTR-5A

GSTR-6

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

Instant installation

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.
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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

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Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.