Revised GST Return Dates – The Full Calendar

Over the last few months, the GST Council has been deliberating on GST returns and how to make the experience of filing of GST returns less complicated, more seamless and hassle-free for the thousands of businesses across the country. The 22^nd and 23^rdCouncil meets were instrumental in introducing some measures which are bound to make things easier for the small business – and the most crucial of them is extension of the various GST return dates.

However, there is both a good side as well as a bad side to the situation. While the extension in timelines are surely a relief, the continuous extension of dates may also lead to substantial amount of confusion amongst the tax payers. It is important, that businesses – whether big or small – are aware of the various GST return filing dates, month on month, and adhere to the same to avoid any tax defaults and penalties.

Here’s presenting a calendar, which will give you a month wise view of impending GST return dates:

GST Return Dates for December 2017

Date	Form	Nature of Return	For the Period
11^th December, 2017	GSTR-5	GST Return for non-resident tax payers	July 2017
15^th December, 2017	GSTR-5A	GST Return for online information and database access/retrieval service providers	July 2017
20^th December, 2017	GSTR-3B	Summary GST Return	November 2017
24^th December, 2017	GSTR-4	GST Return for composition tax payers	July – September 2017
27^th December 2017	GST TRAN-1	Application for claim of transitional input tax credit	N.A. (It is a Last Date)
31^st December, 2017	GSTR-1	Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores	July – September 2017
31^st December, 2017	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	July 2017
31^st December, 2017	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	August 2017
31^st December, 2017	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	September 2017
31^st December, 2017	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	October 2017
31^st December 2017	GST ITC-04	Details of inputs/capital goods sent/received from job worker	July to September 2017
31^st December 2017	GSTR-6	GST Return for Input Service Distributors	July 2017

GST Return Dates for January 2018

Date	Form	Nature of Return	For the Period
10^th January, 2018	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	November 2017
20^th January, 2018	GSTR-3B	Summary GST Return	December 2017

GST Return Dates for February 2018

Date	Form	Nature of Return	For the Period
10^th February, 2018	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	December 2017
15^th February, 2018	GSTR-1	Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores	October – December 2017
20^th February, 2018	GSTR-3B	Summary GST Return	January 2018

GST Return Dates for March 2018

Date	Form	Nature of Return	For the Period
10^th March, 2018	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	January 2018
20^th March, 2018	GSTR-3B	Summary GST Return	February 2018

GST Return Dates for April 2018

Date	Form	Nature of Return	For the Period
10^th April, 2018	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	February 2018
20^th April, 2018	GSTR-3B	Summary GST Return	March 2018
30^th April, 2018	GSTR-1	Quarterly GST Return for persons with aggregate turnover up to INR 1.5 Crores	January – March 2018

GST Return Dates for May 2018

Date	Form	Nature of Return	For the Period
10^th May, 2018	GSTR-1	Monthly GST Return for persons with aggregate turnover over INR 1.5 Crores	March 2018

GSTR-2 and GSTR-3 Return Filing for July 2017 – March 2018

The GST return due dates for filing GSTR-2 and GSTR-3 will be decided by a committee of officers, as specified by the GST Council. However, filing of GSTR-1 and GSTR-3B has to be done as per the specified GST return filing dates. For the period of July 2017 to March 2018, filing of GSTR-1 will be allowed to be done without filing GSTR-2 and GSTR-3 for the previous months.