Circular No.ES/ 264/2017-18 December 30, 2017
To: Members of the Council
Sub: Filing of returns under GST
Dear Member,
We would like to inform you that the Central Board of Excise and Customs (CBEC) has issued Circular No. 26/26/2017- GST dated 29.12.2017 regarding the filing of returns under GST.
As you may be aware, the GST Council had taken certain decisions with regard to filing of returns by taxpayers in its 23rd meeting held at Guwahati on 10th November 2017.
Subsequently, various representations have been received seeking clarifications on different aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-3B and other related queries.
In this connection, the Board has clarified the issues as follows:-
Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore who opt for Quarterly return filing)
Period (Quarterly) |
Due dates |
July- Sept |
31st Dec 2017 |
Oct- Dec |
15th Feb 2018 |
Jan- Mar |
30th April 2018 |
For Taxpayers with Annual turnover of more than Rs 1.5 cr and for Taxpayers with the Annual turnover of upto Rs 1.5 cr (who opt for monthly return filing instead of Quarterly return filing)
Period (Quarterly) |
Due dates |
July to October |
31st Dec 2017 |
November |
10th Jan 2018 |
December |
10th Feb, 2018 |
January |
10th Mar 2018 |
February |
10th Apr 2018 |
March |
10th May 2018 |
GSTR-2 and GSTR-3
GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers
Other Due Dates-
Due dates for All GST Returns-
These returns are as per the GST Act-
Return Form |
Particulars |
Frequency |
Due Date |
GSTR-1 |
Details of outward supplies of taxable goods and/or services effected |
Monthly |
10th of the next month |
GSTR-2 |
Details of inward supplies of taxable goods and/or services effected claiming input tax credit. |
Monthly |
15th of the next month |
GSTR-3 |
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. |
Monthly |
20th of the next month |
GSTR-3B |
Simple return for Jul 2017- Mar 2018 |
Monthly |
20th of the next month |
GSTR-4 |
Return for compounding taxable person |
Quarterly |
18th of the month succeeding quarter |
GSTR-5 |
Return for Non-Resident foreign taxable person |
Monthly |
20th of the next month |
GSTR-6 |
Return for Input Service Distributor |
Monthly |
13th of the next month |
GSTR-7 |
Return for authorities deducting tax at source. |
Monthly |
10th of the next month |
GSTR-8 |
Details of supplies effected through e-commerce operator and the amount of tax collected |
Monthly |
10th of the next month |
GSTR-9 |
Annual Return |
Annually |
31st December of next financial year |
GSTR-9A |
Annual Return |
Monthly |
31st December of next financial year |
GSTR-10 |
Final Return |
Once. When registration is cancelled or surrendered |
Within three months of the date of cancellation or date of cancellation order, whichever is later. |
GSTR-11 |
Details of inward supplies to be furnished by a person having UIN and claiming refund |
Monthly |
28th of the month following the month for which statement is filed |
Late filing
Late fee & Interest
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Types and Due dates of GST returns
GSTR- 1-
Outward supplies of taxable goods and/ or services (10th of the next month)
GSTR- 2-
Inward supplies of taxable goods and/ or services (15th of the next month)
GSTR- 3-
Monthly return (20th of the next month)
GSTR- 9-
Annual return (31st December of the next financial year)
GSTR- 5-
Return for Non- Resident foreign taxable person (20th of the next month)
GSTR- 4-
Quarterly Return for compounding taxable person (18th of the next month)
GSTR- 6-
Return for input Service Distributor (13th of the month succeeding quarter )
GSTR- 7-
Return for authorities deducting tax at source (13th of the next month)
GSTR- 8-
Details of supplies effected through e- commerce operator Return for authorities deducting tax at source (10th of the next month)
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR