Revised/ Extended Due Dates of GST Returns (July 2017~June 2018), as notified by CBEC

Revised/ Extended Due Dates of GST Returns (July 2017~June 2018), as notified by CBEC based on GST Council Recommendations (July 2017 to June 2018)

CBIC (CBEC) has, from time to time, notified the revised/ extended due dates for filing of GST Returns during July 2017 to June 2018, based on recommendations of GST Council, in respect of Forms GSTR-1/ 2/ 3/ 3B/ 4/ 5/ 5A/ 6, TRAN-1/ 2, ITC-01/ 04, CMP-03, etc., as under:

CMP-03: Deadline for Submission/ Intimation of Stock Details by Composition Dealers in Form GST CMP-03

The CBEC has further extended the time limit upto 31 Jan. 2018 for composition dealers to intimate the details of stock held on the date preceding to the date from which the option for composition levy is exercised by them in FORM GST CMP-03, as under:

GST CMP-03 Due Date Further Extended upto 31 Jan. 2018 by CBEC (Stock Details of Composition Dealers)

GSTR-1: Revised Due Dates for Filing of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018)

Summary of revised/ extended due dates notified by CBEC for filing of Monthly/ Quarterly GST Returns in Form GSTR-1 (details of outward supply of goods or services or both), during July 2017 to June 2018:

GSTR-1 Due Dates (Monthly/ Quarterly) upto June 2018, as Revised/ Extended by CBEC

GSTR-2 and GSTR-3: Revised Due Dates for GSTR 2 and GSTR 3 (July 2017 to March 2018)

GST Council has recommended that the time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period (i.e. till March 2018) without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period.

Earlier Notifications for due dates of GSTR-2 and GSTR-3 are a under:

GSTR-2/ 3 (July 2017) Due Date Extended upto 30 Nov./ 11 Dec. 2017: CBEC Notification 54/2017 Central Tax dt. 30 Oct.

GSTR-2/ 3 (July 2017) Due Dates Extended upto 31 Oct./ 10 Nov. 2017: CBEC Notification 30/2017 Central Tax dt. 11 Sept. 2017

Due Date Extension for GSTR-2 and 3 (July/ Aug. 2017): CBEC Notification 29/2017 Central Tax dt. 5 Sept. 2017

GSTR-3B: Due Dates for GSTR-3B (July 2017 to June 2018) along with Extensions

The CBIC (CBEC) has, from time to time, notified the due dates for filing of summary return in Form GSTR-3B for the months from July 2017 to June 2018 and for tax payment of respective months, as 20th of the following month, except for July 2017 and Dec. 2017 where extension was allowed, as detailed here-under:

GSTR-3B Return Filing/ Tax Payment Due Dates upto June 2018, notified by CBEC

GSTR-5: Revised Due Dates for GSTR-4 by Composition Dealers (July 2017 to Sept. 2017)

CBEC has notified/ extended due date upto 24 Dec. 2017 for filing of GSTR-4 by Composition Dealers, for the period from July 2017 to September 2017, as recommended by the GST Council. For subsequent quarters (i.e. Oct.~Dec. 2017/ Jan.~March 2018/ April~June 2018) the GSTR-4 is to be filed by Composition Dealers within 18 days from end of respective quarter.

CBEC Extends Due Date of GSTR-4 (July-Sept. 2017) upto 24 Dec. 2017 for Composition Dealers

GSTR-5: Revised Due Dates for GSTR-5 by Non-resident Taxable Person (July 2017 to Dec. 2017)

The CBEC has notified further extension of due date upto 31 Jan. 2018 for filing of return in Form GSTR-5 (applicable for Non-resident Taxable Person), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5 is to be filed by 20th of the following month:

CBEC Extends GSTR-5 (July~Dec. 2017) Due Date upto 31 Jan. 2018 for Non-Resident Taxable Person

GSTR-5A: Revised Due Dates for GSTR-5A by OIDAR Service Providers (July 2017 to Dec. 2017)

CBEC has notified further extension of due date upto 31 Jan. 2018 for filing of return in Form GSTR-5A (applicable for OIDAR Services Providers located outside India), for the period July 2017 to Dec. 2017, in line with recommendations of the GST Council. For subsequent months, GSTR-5A is to be filed by 20th of the following month:

GSTR-6: Revised Due Dates for GSTR-6 by ISD (July 2017 to April 2018)

Summary of revised/ extended due dates for filing of return in Form GSTR-6 by the Input Service Distributors (ISD) during the period July, 2017 to April, 2018 as notified by CBEC based on recommendations of GST Council:

CBEC Extends Due Date of GSTR-6 (ISD) upto 31 May 2018 for July 2017~Apr. 2018

ITC-01: Due Date for Submission of Declaration in Form GST ITC-01 (July~Nov. 2017)

The CBEC has notified further extension of due date for filing of declaration for claiming Input Tax Credit (ITC) in Form GST ITC-01 under Section 18(1) of the CGST Act, 2017 read with CGST Rule 40(1)(b) for the period July~Nov. 2017 upto 31 Jan. 2018.

Due Date for GST ITC-01 (July~Nov. 2017) Extended upto 31 Jan. 2018: CBEC

ITC-04: Due Date for Submission of Declaration in Form GST ITC-04 (July~Sept. 2017)

CBEC has notified that the due date for filing of GST ITC-04 (Details of goods/ capital goods sent to job worker and received back) for the quarter July 2017~Sept. 2017 has been further extended upto 31 Dec. 2017, in line with recommendations of the GST Council.

TRAN-1: Deadline for Submission of Declaration in Form GST TRAN-1

The CBEC has notified further extension of the last date for submission/ revision of declaration in Form GST TRAN-1, under CGST Rule 117/ Rule 120A, upto 27 Dec. 2017. Earlier the deadline was extended upto 31 Oct. 2017/ 30 Nov. 2017.

Last Date to Submit/ Revise Declaration in GST TRAN-1 Extended upto 27 Dec. 2017

TRAN-2: Deadline for Submission of Declaration in Form GST TRAN-2

The CBEC has further extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 30 June 2018, i.e. for taxpayers not having bills/ invoices in respect of taxes paid on inputs, as under:

GST TRAN-2 deadline further extended upto 30 June 2018 by CBEC

Related Posts:

CBEC Notifies Quarterly GST Return/ Tax Payment by Small Taxpayers

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