IMPORTANT DATES- GST RETURNS (With legal references)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 17-11-2017
Master Table
S.No.
Category of person
Reference
1.
Person having turnover more than ₹ 1.5 Cr.
Table No. 1, 3, 7, 8, 9
2.
Person having turnover upto ₹ 1.5 Cr.
Table No. 1, 2, 7, 8, 9
3.
Composition holder
Table No. 4
4.
For Non-resident taxable person
Table No. 5
5.
For Supplier of online information and database access or retrieval services
Table No. 6
* For all registered persons
Period
GSTR-3B- Due date
Remarks
August, 2017
20th September, 2017
Notification No. 35/2017- CT
15.09.2017
September, 2017
20th October, 2017
Notification No. 35/2017- CT
15.09.2017
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ber, 2017
15th February, 2018
Notification No. 57/2017- CT
15.11.2017
January – March, 2018
30th April, 2018
Notification No. 57/2017- CT
15.11.2017
Registered person having turnover more than 1.5 Cr.
Period
GSTR-1- Due date
Remarks
July – October, 2017
31st December, 2017
Notification No. 58/2017- CT
15.11.2017
GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course.
November, 2017
10th January, 2018
Notification No. 58/2017- CT
15.11.2017
December, 2017
10th February, 2018
Notification No. 58/2017- CT
15.11.2017
January, 2018
10th March, 2018
Notification No. 58/2017- CT
15.11.2017
February, 2018
10th April, 2018
Notification No. 58/2017- CT
15.11.2017
March, 2018
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h December, 2017
Notification No. 61/2017- CT
15.11.2017
August, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
September, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
October, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
For Input Service Distributor
Period
Form GSTR-6- Due date
Remarks
July, 2017
31st December, 2017
Notification No. 62/2017- CT
15.11.2017
GSTR for the subsequent months will be notified in due course.
For goods sent/received to/from Job worker
Period
Form GST ITC-04 – Due date
Remarks
July-September, 2017
31st December, 2017
Notification No. 63/2017- CT
15.11.2017
For all registered persons
Period
GST TRAN-1/ Revised- Due date
R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =