IMPORTANT DATES- GST RETURNS (With legal references)

[CASanjay Kumawat]

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
October, 2017	20th  November, 2017	Notification No. 35/2017- CT	15.09.2017
November, 2017	20th   December, 2017	Notification No. 35/2017- CT	15.09.2017
December, 2017	20th  January, 2018	Notification No. 35/2017- CT	15.09.2017
January, 2018	20th  February, 2018	Notification No. 56/2017- CT	15.11.2017
February, 2018	20th  March, 2018	Notification No. 56/2017- CT	15.11.2017
March, 2018	20th  April, 2018	Notification No. 56/2017- CT	15.11.2017

Registered person having turnover upto 1.5 Cr.
Period	GSTR-1- Due date	Remarks
July-September, 2017	31st  December, 2017	Notification No. 57/2017- CT	15.11.2017	GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course.
October - December, 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	10th  May, 2018	Notification No. 58/2017- CT	15.11.2017

Person who has opted for Composition Scheme
Period	Form GSTR-4- Due date	Remarks
July-September, 2017	24th  December, 2017	Notification No. 59/2017- CT	15.11.2017

For Non-resident taxable person
Period	Form GSTR-5- Due date	Remarks
July, 2017	11th  December, 2017	Notification No. 60/2017- CT	15.11.2017
August, 2017	11th  December, 2017	Notification No. 60/2017- CT	15.11.2017
September, 2017	11th  December, 2017	Notification No. 60/2017- CT	15.11.2017
October, 2017	11th  December, 2017	Notification No. 60/2017- CT	15.11.2017

For Supplier of online information and database access or retrieval services
Period	Form GSTR-5A- Due date	Remarks
July, 2017	11th  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	Remarks
Period prior to 01.07.2017	27th  December, 2017	Order No. 9/2017-GST	15.11.2017
Period prior to 01.07.2017	27th  December, 2017	Order No. 10/2017-GST	15.11.2017

Note: For any clarification, readers may write at [email protected].