GST Return Due Dates

GSTR-3B is to be filed for all registered person. GST Return Due date for the month of May 2018 is 20th June 2018.

GSTR-1 (Apr – June 2018) Quarterly

GSTR-1 Quarterly return is to be filed by those taxpayers having turnover less than Rs. 1.5 crore. Due date is 31st July.

GSTR-1 (May 2018) Monthly

GSTR-1 monthly return is to be filed by those taxpayers having turnover of more than Rs.1.5 crores. Due date is 30th June 2018

Details of GST Returns:-

 GST Form

Particulars

Taxpayer

Frequency

GST Return Due Date

GSTR – 1

Outward sales of a Business

Registered Normal Taxpayer

Monthly

10th of next month

GSTR – 2

Purchases made of a  Business

Registered Normal Taxpayer

Monthly

15th of next month

GSTR – 3

GST Monthly return along with the payment of tax

Registered Normal Taxpayer

Monthly

20th of next month

GSTR – 4

GST Quarterly return for Composition Taxpayers

Composition Taxpayer

Quarterly

18th of month next quarter

GSTR – 5

Periodic GST return for Non-Resident Foreign Taxpayer

Non-Resident Foreign Taxpayer

Monthly

20th of next month

GSTR – 6

Return for Input Service Distributor (ISD)

Input Service Distributor

Monthly

13th of next month

GSTR – 7

GST Return for TDS

Tax Deduct or

Monthly

10th of next month

GSTR – 8

GST Return for E-commerce Operator

E-commerce Operator (Tax Collector)

Monthly

10th of next month

GSTR – 9

GST Annual Return

Registered Normal Taxpayer

Annually

31st Dec of next financial year