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 |