Summary of revised/ extended due dates for filing of GST Returns (from July 2017 onwards), as notified by CBIC from time to time, based on recommendations of GST Council (Forms GSTR-1, 2, 3, 3B, 4, 5, 5A, 6, 7, 8, 9, 9A, 9C, TRAN-1, 2, ITC 01, 04, CMP 03, 08, etc.:
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:
CMP 08: Statement of details of payment of self-assessed tax by Composition Dealers
CBIC has extended the due date for filing of quarterly statement of details of self-assessed tax paid in FORM GST CMP-08, by taxpayers under the composition scheme, from time to time, as under:
GST CMP-08 (Quarterly Composition Return): Due Date Extensions
GSTR-1: Revised Due Dates for Filing of Monthly/ Quarterly GSTR-1 (July 2017 to Sept. 2019)
Summary of revised/ extended due dates notified by CBIC 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 September, 2019:
CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019
CBIC notifies due dates for filing GSTR 1 for July to September 2019
CBIC notifies Monthly/ Quarterly GSTR 1 Due Dates for April 2019 to June 2019
CBIC Extends GSTR 1/ GSTR 7 Due Dates for the m/o March 2019
GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August-Sept. 2018)
CBIC notifies GSTR-1 Return Due Dates (Monthly/ Quarterly): July 2018 to March 2019
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 as under:
GSTR-3B: Due Dates for GSTR-3B (July 2017 onwards) 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 onwards and for tax payment of respective months, as 20th of the following month, except for July 2017, Dec. 2017, April, 2018, July 2018, Sept. 2018, Jan. 2019, March 2019, July 2019 and November 2019, where extension was allowed, as detailed here-under:
New Deadline for GSTR 3B Filing: 20th, 22nd and 24th Each Month (dt. 23 Jan. 2020)
GSTR 3B Due Date Extended (November 2019) from 20th to 23rd December 2019
GSTR 3B Due Date Extended to 22 August 2019 for the m/o July 2019
CBIC notifies due dates for filing GSTR 3B for July, August and Sept. 2019
CBIC Notifies Due Dates for Filing of GSTR-3B & Tax Payment for April 2019 to June 2019
GSTR-3B Due Date (March 2019) Extended from 20 April to 23 April 2019
GSTR-3B Due Date (Jan. 2019) Extended from 20 Feb. to 22 Feb. 2019
GSTR-3B Last Date Extended upto 25 Oct. 2018 for Sept. 2018: CBIC
GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August-Sept. 2018)
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-4: Annual/ Quarterly Composition Return
CBIC has notified extension of GSTR-4 filing due dates from time to time by the Composition Dealers, including waiver of late fee, as under:
GSTR-4 (Annual Composition Return): Due Date Extensions, Late Fee Waiver
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
CBEC Notifies Reduction of Late Filing Fee for FORM GSTR-1, 5, 5A and 6
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
Summary of revised/ extended due dates for filing of return in Form GSTR-6 by the Input Service Distributors (ISD) as notified by CBIC based on recommendations of GST Council:
CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019
CBIC Extends Due Date of GSTR-6 (ISD) upto 30 Sept. 2018 for July 2017 to August 2018
GSTR-7: Monthly GST TDS Return
CBIC has notified extension of due date for filing of monthly GST TDS Return (Form GSTR-7) from time to time, as under:
GST TDS Return (GSTR-7) Due Dates Extended by CBIC
GSTR-8 (GST TCS Return): Revised Due Date for Oct. 2018 to Dec. 2018
CBIC notifies extension of due date for filing of GST TCS Return (GSTR-8) for the months of October, November, & December 2018 from 31 Jan. 2019 to 7 Feb. 2019, as under:
GST TCS Return (GSTR-8) Due Date Extended from 31 Jan. to 7 Feb. 2019 (Oct./ Nov./ Dec. 2018): CBIC
GSTR-9, GSTR-9A and GSTR-9C (GST Annual Return & Audit Report/ Reconciliation): Due Date Extensions FY 2017-18, 2018-19, 2019-20
CBIC has extended/ further extended the due date for filing of GST Annual Return in Form GSTR-9 (normal dealers)/ GSTR-9A (composition dealers) and GST Audit Report in Form GSTR-9C (Audit Certificate/ Reconciliation Statement in the case of Taxpayers having turnover above Rs. 2 crores), from time to time, in respect of FY 2017-18, 2018-19 & 2019-20, as under:
CBIC Extends Last Date for GST Annual Return (GSTR 9/ 9A/ 9C): FY 2019-20, 2018-19, 2017-18
GSTR-10: Last Date to file GSTR-10 (Final Return) by Taxpayers with Cancelled Registration
CBIC notifies that last date to file Form GSTR-10 (Final Return) for Taxpayers whose Registration has been cancelled upto 30 Sept. 2018 is 31 Dec. 2018.
Last date to file Final Return (GSTR-10) is 31 Dec. 2018; notifies CBIC
ITC-01: Declaration in Form GST ITC-01 (July-November 2017)
CBEC has notified further extension of due date for filing of Form GST ITC-01:
Due Date for GST ITC-01 (July 2017 to November 2017) Extended upto 31/01/2018
ITC-01 due date extended for Taxpayers who filed CMP-04 during 02/03/2018 to 31/03/2018
ITC-04: Declaration in Form GST ITC-04
CBIC has further extended the due date for filing the declaration in FORM GST ITC-04 upto 30/06/2021 for the period January to March 2021:
ITC-04 Due Dates Extended by CBIC
TRAN-1: Declaration in Form GST TRAN-1
CBIC has further extended the last date for submission of declaration in Form GST TRAN-1 up to 31/03/2020, in certain cases:
GST TRAN-1 Last Date further Extended upto 31/03/2020 in certain cases (Transitional Credit)
TRAN-2: Submission of Declaration in Form GST TRAN-2
CBEC has further extended the Last Date for Submission of Statement by Registered Taxpayers in Form GST TRAN-2 upto 30/06/2018:
GST TRAN-2 deadline further extended upto 30/06/2018 by CBIC