Revised/ Extended Due Dates of GST Returns (July 2017~September 2019), as notified by CBIC

Revised/ Extended Due Dates of GST Returns (July 2017~September 2019), as notified by CBIC

Summarised position of revised/ extended due dates notified by CBIC from time to time for filing of GST Returns during July 2017 to September 2019, based on recommendations of GST Council, in respect of Forms GSTR-1/ 2/ 3/ 3B/ 4/ 5/ 5A/ 6/ 7/ 8/ 9/ 9A/ 9C, TRAN-1/ 2, ITC-01/ 04, CMP-03, 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:

GST CMP-03 Due Date Further Extended upto 31 Jan. 2018 by CBEC (Stock Details of Composition Dealers)

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.

CBIC extends due date of FORM GST CMP 08 from 18 July to 31 July 2019 (April to June 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:

CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019

CBIC notifies due dates for filing GSTR 1 for July to September 2019

CBIC notifies Monthly/ Quarterly GSTR 1 Due Dates for April 2019 to June 2019

CBIC Extends GSTR 1/ GSTR 7 Due Dates for the m/o March 2019

GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August-Sept. 2018)

CBIC notifies GSTR-1 Return Due Dates (Monthly/ Quarterly): July 2018 to March 2019

Revised/ Extended Due Dates of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018), as notified by CBEC

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-2/ 3 (July 2017) Due Date Extended upto 30 Nov./ 11 Dec. 2017: CBEC Notification 54/2017 Central Tax dt. 30 Oct.

GSTR-2/ 3 (July 2017) Due Dates Extended upto 31 Oct./ 10 Nov. 2017: CBEC Notification 30/2017 Central Tax dt. 11 Sept. 2017

Due Date Extension for GSTR-2 and 3 (July/ Aug. 2017): CBEC Notification 29/2017 Central Tax dt. 5 Sept. 2017

GSTR-3B: Due Dates for GSTR-3B (July 2017 to September 2019) 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 to September 2019 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 and July 2019, where extension was allowed, as detailed here-under:

GSTR 3B Due Date Extended to 22 August 2019 for the m/o July 2019

CBIC notifies due dates for filing GSTR 3B for July, August and Sept. 2019

CBIC Notifies Due Dates for Filing of GSTR-3B & Tax Payment for April 2019 to June 2019

GSTR-3B Due Date (March 2019) Extended from 20 April to 23 April 2019

GSTR-3B Due Date (Jan. 2019) Extended from 20 Feb. to 22 Feb. 2019

GSTR-3B Last Date Extended upto 25 Oct. 2018 for Sept. 2018: CBIC

GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August-Sept. 2018)

GSTR-3B Due Date Extended for July 2018 upto 24 Aug. 2018

CBIC Notifies Due Dates for GSTR-3B Return/ Tax Payment: July 2018 to March 2019

GSTR-3B Return Filing/ Tax Payment Due Dates, as Extended/ notified by CBEC: July 2017 to June 2018

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.

CBEC Extends Due Date of GSTR-4 (July-Sept. 2017) upto 24 Dec. 2017 for Composition Dealers

Late Fee Waived on Delayed Filing of GSTR-4 (July 2017 ~ Sept. 2018)

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:

CBEC Extends GSTR-5 (July~Dec. 2017) Due Date upto 31 Jan. 2018 for Non-Resident Taxable Person

CBEC Notifies Reduction of Late Filing Fee for FORM GSTR-1, 5, 5A and 6

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:

CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019

CBIC Extends Due Date of GSTR-6 (ISD) upto 30 Sept. 2018 for July 2017 to August 2018

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:

CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019

CBIC Extends due date for GSTR 7 (GST TDS Return) upto 31 Aug. 2019 for October, 2018 to July, 2019

CBIC Extends GSTR 1/ GSTR 7 Due Dates for the m/o March 2019

GST TDS Return (GSTR-7) Due Date further Extended upto 28 Feb. 2019 (Oct. 2018 to Jan. 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:

GST TCS Return (GSTR-8) Due Date Extended from 31 Jan. to 7 Feb. 2019 (Oct./ Nov./ Dec. 2018): CBIC

GSTR-9, GSTR-9A and GSTR-9C: Due Date Extended upto 30 Nov. 2019 (GST Annual Return & Audit Report/ Reconciliation)

CBIC has 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, as under:

CBIC extends last date for GSTR 9/ 9A/ 9C for FY 2017-18 from 31st August to 30th November, 2019

CBIC Extends Due Date for Annual GST Return upto 31 Aug. 2019 (Form GSTR 9/ 9A/ 9C)

CBIC notifies exemption from filing GST Return (GSTR 9/ 9C) for OIDAR Services providers

CBIC Extends Due Date for GSTR-9, GSTR-9A and GSTR-9C upto 31 March 2019

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.

Last date to file Final Return (GSTR-10) is 31 Dec. 2018; notifies CBIC

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 extends ITC 04 due date upto 31 Aug. 2019 for July 2017 to June 2019

Due Date for GST ITC-01 (July~Nov. 2017) Extended upto 31 Jan. 2018: CBEC

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-01 due date extended for Taxpayers who filed CMP-04 during 2 March~31 March 2018, notifies CBIC

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.

CBIC extends ITC 04 due date upto 31 Aug. 2019 for July 2017 to June 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:

CBIC waives filing of ITC 04 for July 2017 to March 2019

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:

GST TRAN-1 Last Date further Extended upto 31 March 2019 in certain cases (Transitional Credit)

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:

GST TRAN-2 deadline further extended upto 30 June 2018 by CBEC

Related Posts:

CBEC Notifies Quarterly GST Return/ Tax Payment by Small Taxpayers

GST Return Due Dates Extended for Cyclone Affected Taxpayers in AP/ TN (dt. 29 Nov. 2018)

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