Summary of GST Returns Due Dates Extended by CBIC (July 2017 onwards)
Summary of revised/ extended due dates for filing of GST Returns (from July 2017 onwards), as notified by CBIC from time to time, based on recommendations of GST Council (Forms GSTR-1, 2, 3, 3B, 4, 5, 5A, 6, 7, 8, 9, 9A, 9C, TRAN-1, 2, ITC 01, 04, CMP 03, 08, etc.:
CMP-03: Deadline for Submission/ Intimation of Stock Details by Composition Dealers in Form GST CMP-03
The CBEC has further extended the time limit upto 31 Jan. 2018 for composition dealers to intimate the details of stock held on the date preceding to the date from which the option for composition levy is exercised by them in FORM GST CMP-03, as under:
CMP 08: Due date for filing the statement of details of payment of self-assessed tax in FORM GST CMP 08 extended
CBIC extends due date for filing the statement of details of payment of self-assessed tax in FORM GST CMP 08 for the quarter April, 2019 to June, 2019 from 18 July 2019 to 31 July, 2019.
GSTR-1: Revised Due Dates for Filing of Monthly/ Quarterly GSTR-1 (July 2017 to Sept. 2019)
Summary of revised/ extended due dates notified by CBIC for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), during July 2017 to September, 2019:
GSTR-2 and GSTR-3: Revised Due Dates for GSTR 2 and GSTR 3 (July 2017 to March 2018)
GST Council has recommended that 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. However, filing of GSTR-1 will continue for the entire period (i.e. till March 2018) without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period.
Earlier Notifications for due dates of GSTR-2 and GSTR-3 are as under:
GSTR-3B: Due Dates for GSTR-3B (July 2017 onwards) along with Extensions
The CBIC has, from time to time, notified the due dates for filing of summary return in Form GSTR-3B for the months from July 2017 onwards and for tax payment of respective months, as 20th of the following month, except for July 2017, Dec. 2017, April, 2018, July 2018, Sept. 2018, Jan. 2019, March 2019, July 2019 and November 2019, where extension was allowed, as detailed here-under:
GSTR-4: Revised Due Dates for GSTR-4 by Composition Dealers (July 2017 to Sept. 2017); Late Fee waived for July 2017 to Sept. 2018
CBEC has notified/ extended due date upto 24 Dec. 2017 for filing of GSTR-4 by Composition Dealers, for the period from July 2017 to September 2017, as recommended by the GST Council. For subsequent quarters (i.e. Oct.~Dec. 2017/ Jan.~March 2018/ April~June 2018) the GSTR-4 is to be filed by Composition Dealers within 18 days from end of respective quarter.
GSTR-5: Revised Due Dates for GSTR-5 by Non-resident Taxable Person (July 2017 to Dec. 2017)
The CBEC has notified further extension of due date upto 31 Jan. 2018 for filing of return in Form GSTR-5 (applicable for Non-resident Taxable Person), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5 is to be filed by 20th of the following month:
GSTR-5A: Revised Due Dates for GSTR-5A by OIDAR Service Providers (July 2017 to Dec. 2017)
CBEC has notified further extension of due date upto 31 Jan. 2018 for filing of return in Form GSTR-5A (applicable for OIDAR Services Providers located outside India), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5A is to be filed by 20th of the following month:
GSTR-6: Revised Due Dates for GSTR-6 by ISD
Summary of revised/ extended due dates for filing of return in Form GSTR-6 by the Input Service Distributors (ISD) as notified by CBIC based on recommendations of GST Council:
GSTR-7 (GST TDS Return): Revised Due Dates for Oct. 2018 to July 2019
CBIC notifies extension of due date for filing of GST TDS Return (GSTR-7) for the months of October, November, December 2018 and Jan. 2019 to July 2019 upto 31 August 2019:
GSTR-8 (GST TCS Return): Revised Due Date for Oct. 2018 to Dec. 2018
CBIC notifies extension of due date for filing of GST TCS Return (GSTR-8) for the months of October, November, & December 2018 from 31 Jan. 2019 to 7 Feb. 2019, as under:
GSTR-9, GSTR-9A and GSTR-9C (GST Annual Return & Audit Report/ Reconciliation FY 2017-18): Due Date Extended
CBIC has extended/ further extended the due date for filing of GST Annual Return in Form GSTR-9 (normal dealers)/ GSTR-9A (composition dealers) and GST Audit Report in Form GSTR-9C (Audit Certificate/ Reconciliation Statement in the case of Taxpayers having turnover above Rs. 2 crores), upto 31 March 2019/ 30 June 2019/ 31 August 2019/ 30 Nov. 2019/ 31 Dec. 2019/ 31 January 2020, as under:
GSTR-10: Last Date to file GSTR-10 (Final Return) by Taxpayers with Cancelled Registration
CBIC notifies that last date to file Form GSTR-10 (Final Return) for Taxpayers whose Registration has been cancelled upto 30 Sept. 2018 is 31 Dec. 2018.
ITC-01: Due Date for Submission of Declaration in Form GST ITC-01 (July~Nov. 2017)
The CBEC has notified further extension of due date for filing of declaration for claiming Input Tax Credit (ITC) in Form GST ITC-01 under Section 18(1) of the CGST Act, 2017 read with CGST Rule 40(1)(b) for the period July~Nov. 2017 upto 31 Jan. 2018.
CBIC notifies that due date for filing ITC-01 has been extended for further 30 days in the case of registered persons who have filed the application in FORM GST-CMP-04 between ‘2 March, 2018 and the 31 March, 2018’:
ITC-04: Due Date for Submission of Declaration in Form GST ITC-04 (July 2017 to June 2019)
CBIC has notified that the due date for filing of Form GST ITC-04 (Details of goods/ capital goods sent to job worker and received back) for the period July 2017 to June 2019 has been extended/ further extended upto 31 August 2019.
Further, CBIC has waived requirement to furnish declaration in Form ITC 04 by certain persons for July 2017 to March 2019, subject to furnishing of details of all challans of goods dispatched to a job worker during the said period where goods were not received back:
TRAN-1: Deadline for Submission of Declaration in Form GST TRAN-1
CBIC has notified that last date for submission of declaration in Form GST TRAN-1 has been further extended upto 31 Mar. 2019, under CGST Rule 117(1A), in certain cases recommended by GST Council, as under:
TRAN-2: Deadline for Submission of Declaration in Form GST TRAN-2
The CBEC has further extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 30 June 2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under: