Revised/ Extended Due Dates of GST Returns (July 2017~March 2019), as notified by CBEC

Revised/ Extended Due Dates of GST Returns (July 2017~March 2019), as notified by CBEC

CBIC (CBEC) has, from time to time, notified the revised/ extended due dates for filing of GST Returns during July 2017 to March 2019, 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 March 2019)

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 March, 2019:

GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August 2018)

CBIC notifies GSTR-1 Return Due Dates (Monthly/ Quarterly): July 2018 to March 2019

Revised/ Extended Due Dates of Monthly/ Quarterly GSTR-1 (July 2017 to June 2018), as notified 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 March 2019) along with Extensions

The CBIC 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 March 2019 and for tax payment of respective months, as 20th of the following month, except for July 2017, Dec. 2017, April, 2018 and July 2018, where extension was allowed, as detailed here-under:

GSTR-3B Due Date Extended for July 2018 upto 24 Aug. 2018

CBIC Notifies Due Dates for GSTR-3B Return/ Tax Payment: July 2018 to March 2019

GSTR-3B Return Filing/ Tax Payment Due Dates, as Extended/ notified by CBEC: July 2017 to June 2018

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 August 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 August 2018 as notified by CBEC based on recommendations of GST Council:

CBIC Extends Due Date of GSTR-6 (ISD) upto 30 Sept. 2018 for July 2017 to August 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

CBIC notifies that due date for filing ITC-01 has been extended for further 30 days in the case of  registered persons who have filed the application in FORM GST-CMP-04 between ‘2 March, 2018 and the 31 March, 2018’:

ITC-01 due date extended for Taxpayers who filed CMP-04 during 2 March~31 March 2018, notifies CBIC

ITC-04: Due Date for Submission of Declaration in Form GST ITC-04 (July 2017 to June 2018)

CBIC has notified that the due date for filing of Form GST ITC-04 (Details of goods/ capital goods sent to job worker and received back) for the period July 2017 to June 2018 has been extended/ further extended upto 30 Sept. 2018.

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

CBIC has notified that last date for submission of declaration in Form GST TRAN-1 has been further extended upto 31 Jan. 2019, under CGST Rule 117(1A), in certain cases recommended by GST Council, i.e. where registered persons could not submit GST TRAN-1 as per earlier deadline due to technical issues at GST Portal. Earlier the deadline was extended upto 31 Oct. 2017/ 30 Nov. 2017/ 27 Dec. 2017 under CGST Rules 117/ 120A to submit/ revise the declaration.

GST TRAN-1 Last Date further Extended upto 31 Jan. 2019 in certain cases (Transitional Credit)

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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