Goods and Service Tax Act (GST) has come in force in India from 1st July 2017. Like other acts, In GST, returns should be filed upto the due date. These returns are to be filed monthly, quarterly, and annually. For these returns there are different due dates respective to the information mentioned in the returns and the person who is required to file the returns. The GST council has extended the due dates of filing the returns due to the hardships facing by the taxpayers in filing the returns. In this article, I have explained the GST return due dates and extension of due dates in time to time.
The GST council has extended due dates for filing the GSTR-1, GSTR-2 & GSTR 3 by Notification No. 30/2017 – Central Tax. The extended due date and original due date of GSTR-1, GSTR-2 & GSTR-3 for the month of July 2017, are as follows:
|S.No.||Form||Class of Registered Persons||Original Due date||Extended due date|
|1||GSTR-1||Having turnover of more than one hundred crore rupees||10th August 2017||3rd October 2017|
|Having turnover of upto one hundred crore rupees||10th October 2017|
|2||GSTR-2||All||15th August 2017||30th November 2017*|
|3||GSTR-3||All||20th August 2017||11th Decemeber 2017*|
* The above dates are further changed by Notification 54/2017-Central Tax
The due date for filing GSTR-1, GSTR-2 & GSTR-3 for the month of August 2017 shall be notified at a later date.
The due dates for filing GSTR-1, GSTR-2 & GSTR-3 for the month of July & August 2017 was also extended earlier by Notification No. 29/2017 – Central Tax.
|JULY||GSTR 1||10th September 2017|
|GSTR 2||25th September 2017|
|GSTR 3||30th September 2017|
|AUGUST||GSTR 1||5th October 2017|
|GSTR 2||10th October 2017|
|GSTR 3||15th October 2017|
|JULY||GSTR 1||5th September|
|GSTR 2||10th September|
|GSTR 3||15th September|
|AUGUST||GSTR 1||20th September|
|GSTR 2||25th September|
|GSTR 3||30th September|
|SEPTEMBER||GSTR 1||10th October|
|GSTR 2||15th October|
|GSTR 3||20th October|
As the due date of these above mentioned forms has been extended. So, a new form GSTR 3B is introduced in which information of outward supplies and inward supplies should be given.
Read here about:
- How to do GST registration
- Read here GST registration limit
- Read here benefit of composition scheme
- Read here about reverse charge mechanism under GST