There are various returns to be filed under GST. These returns are filed monthly, quarterly, and yearly, depends on type of return. There is a fix due date for each return. In this article you will find information on GST return due date and their extension.
All GST Returns Due Dates
Return Type |
Details of return |
Period for filing the Return |
Due date of return |
GSTR-1 |
Contains information of outward supplies of goods/services. |
Monthly/ Quarterly (if turnover for Financial year is more than 1.5 crore, then compulsorily opt for monthly) |
For monthly return: Return must be filed within 11th of the succeeding month. (Before October 2018 due date was 10th of the succeeding month) For Quarterly return: 13th of of the month succeeding such quarter. |
In this return a supplier has to give details of his outward supplies as well as his inward supplies, he has to set-off his input tax credit from the outward tax liability & has to pay the balance liability (if any). |
Monthly |
Return has to be filed within 20th, 22nd& 24th of the succeeding month. *(see the due dates in detail given below) |
|
GSTR-4 |
Composition scheme dealer gives details of his supplies. |
Annually |
Return must be filed Within 30th of the month succeeding the financial year. |
GSTR-5 |
Non-resident taxable person gives information of his supplies to India. |
Monthly |
Return must be filed within 20th of the succeeding month. |
GSTR-6 |
Input Service Distributor gives information on input distributed to the recipient/ branches |
Monthly |
Return must be filed within 13th of the succeeding month. |
GSTR-7 |
In this return TDS (Tax deducted at source) has to be deducted by Government Authorities. |
Monthly |
Return mustfiled within 10th of the succeeding month. |
GSTR-8 |
In this an E-Commerce operator has to give details of his supplies & also has to collect TCS from the suppliers using his portal. |
Monthly |
Return must be filed within 10th of the succeeding month. |
GSTR-9 |
In this a Supplier must file his annual return by reconciling his monthly/quarterly return with its audited balance sheet with respect to that particular financial year. |
Annually |
Return must be filed by 31st December of the succeeding financial year. |
GSTR -9A |
In this a supplier registered under composition scheme has to file his annual return. |
Annually |
Return must be filed by 31st December of the succeeding financial year. |
GSTR-9C |
This is a GST audit return form which must be audited by a qualified Chartered accountant or a Cost Accountant. |
Annually |
Return must be filed by 31st December of the succeeding financial year. |
GSTR-10 |
If a supplier has to cancel / surrender his GST number then he should file this return |
File once when GST number is to be surrendered/ canceled. |
Return must be filed within 3 months from the cancellation order/date of cancellation, Earlier of the above. |
GSTR-11 |
In this a person having UIN & is claiming refund , he has to provide the details of his inward supplies in the return |
Monthly |
Return has to filed within 28th of the succeeding month in which the statement is being filed. |
(* Note on Due date’s of filing GSTR-3B)
Due date of filing GSTR-3B was up to 20th of succeeding month till December ‘2019 return. Due dates has been revised from January ‘2020 return, as per the revised date:
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Any taxpayer having an aggregate annual taxable turnover of Rs. 5 Crore or above during previous financial year is required to file Gstr-3B on or before 20 th of every succeeding month.
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Any tax payer having an aggregate taxable turnover of less than Rs. 5 crore during previous financial year is required to file GSTR-3B on or before 22nd and 24th of succeeding month depending upon the state in which they are registered:
(Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh — will have to file GSTR-3B returns as 22nd of the succeeding month without late fees.
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha – will have to file GSTR-3B as on 24th of succeeding month without late fine.)
GST Due Date Extension and Latest Notifications
Return Type |
Normal Due Date |
Due date extended |
Relevant notification/Circular |
GSTR 1 |
|
Extended in case of quarterly return |
Notification No 74 & 75 /2020 – Central Tax Dated 15-Oct-2020 Notification No.83/2020-central tax dt. 10th Nov 2020 |
GSTR 3B |
Return must be filed within 20th, 22nd& 24th of the succeeding month. *(see the due dates in detail given above) |
The due dates for furnishing FORM GSTR-3B for the months of February, March and April, 2020 has not been extended through any of the notifications However, as per notification No. 31/2020- Central Tax, dated 03.04.2020, NIL rate of interest for first 15 days after the due date of filing return in FORM GSTR-3B and reduced Circular No. 136/06/2020-GST Page 3 of 5 rate of interest @ 9% thereafter has been notified for those registered persons whose aggregate turnover in the preceding financial year is above Rs. 5 Crore. For those registered persons having turnover up to Rs. 5 Crore in the preceding financial year, NIL rate of interest has also been notified. Further, vide notification as per the notification No. 32/2020- Central Tax, dated 03.04.2020, Government has waived the late fees for delay in furnishing the return in FORM GSTR-3B for the months of February, March and April, 2020. The lower rate of interest and waiver of late fee would be available only if due tax is paid by filing return in FORM GSTR-3B by the date(s) as specified in the Notification. |
1) circular no- 136/06/2020-GST
2) notification No. 31/2020- Central Tax, dated 03.04.2020
3) Notification No. 32/2020- Central Tax, dated 03.04.2020 4) Notification No. 76/2020- Central Tax, dated 15th Oct, 2020.
|
GSTR 4 |
Return must be filed Within 30th of the month succeeding the financial year. |
For FY 2019-20 extended to 31st August 2020 which earlier was 15th July 2020 |
Notification No. 59/2020–Central Tax
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GSTR 6 |
Input Service Distributor gives information on input distributed to the recipient/ branches |
For March 2020, April 2020 and May 2020 (due between 20th March 2020 to 29thJune 2020) is extended up to 30th June 2020.
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GSTR 9, 9A & 9C |
Annual return & GST audit return |
For FY 18-19, GSTR 9, GSTR 9A & GSTR 9C form is 30th September 2020 |
- Tax Audit Due date FY 2020-21 / AY 2021-22 - January 16, 2021
- GSTR 4 Applicability, Due Date, Steps To File - January 16, 2021
- TDS on Director Remuneration - January 15, 2021
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