GST Compliance Calendar

[GST Cornor]

GSTR-3B (Summary GST Returns)

Assessee	Turnover	Period	Due Date
All Regular & Casual Registered  Taxpayer	Not Applicable	October, 2017	20th November, 2017
		November, 2017	20th December, 2017
		December, 2017	20th January, 2017
		January, 2017	20th February, 2017
		February, 2017	20th March, 2017
		March, 2017	20th April, 2017

GSTR-1 (Detail of Outward Supplies)

Assessee	Turnover	Period	Due Date
All Regular & Casual Registered  Taxpayer	Aggregate Turnover upto ₹ 1.50 crore in PFY or CFY	July to September, 2017	31st  December, 2017
		October to December, 2017	15th February, 2017
		January to March, 2017	30th April, 2017
	Aggregate Turnover exceeds ₹ 1.50 crore in PFY or CFY	July to October, 2017	31st  December, 2017
		November, 2017	10th January, 2017
		December, 2017	10th February, 2017
		January, 2017	10th March, 2017
		February, 2017	10th April, 2017
		March, 2017	10th May, 2017

Other Returns (Tran-1, GSTR-4, ITC-01, ITC-03, ITC-04, CMP-01, CMP-02, CMP-03 & CMP-04)

Form	Particulars	Period	Due Date
TRAN-1	Person Claiming Transitional Credit	Migration Time	31st December, 2017
GSTR-4	Composition Opt Taxpayer	July to September, 2017	24th December, 2017
ITC-01	Claiming Input Tax Credit u/s 18(1)	-	30th November, 2017
ITC-03	Reversal of credit (Normal to composition, Taxable to Exempt)	-	Within a period of 90days from the date on which such option exercise or 60 days from the Comm. of FY
ITC-04	Details of goods/capital goods sent to/from Job worker	July to September, 2017	31st December, 2017
CMP-01	Intimation of Composition Levy (Migration)	Migration Time
CMP-02	Intimation of Composition Levy	-	Anytime
CMP-03	Detail of stocks (preceding  the date from which opt)	Any Time	Within a period of 90days from the date on which option for comp.  exercise
CMP-04	Application for withdrawal from the composition scheme	Any Time	Within a period of 7 days on the occurrence of such event

Disclaimer

The information cited in this article is based on various provisions of The CGST Act, Rules or other various sources. While every effort has been made to keep, the information cited in this article error free, team GST Cornor does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this article.

This article includes general information about legal issues and developments in the law of GST in India. Such materials are for informational purposes only and may not reflect the most current legal developments. These informational materials are not intended, and must not be taken, as legal advice on any particular set of facts or circumstances. We disclaim all liability in respect to actions taken or not taken based on any or all the contents of this article to the fullest extent permitted by law. Do not act or refrain from acting upon this information without seeking professional legal counsel

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Discussions to this article

[Joydeep Dutta]

Some years should be 2018 instead on 2017. Pl rectify.

[Ganeshan Kalyani]

Nice attempt.