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GST Returns |Types Forms | Due dates | Penalties | certicom

Types of GST Returns and Their Assessment Information


Implementation of Statements based on New Regulations and Notifications
   GSTR-1
Quarterly Returns (Annual Report Statement Debtors 1.5 Crore has the option to retrieve the quarterly return filing)
Period (Quarterly)Due dates
Jan- Mar30th April 2018
Apr-June 201831st July 2018
For turnover of more than Rs 1.5 cr
PeriodDates
July to Nov10th Jan 2018
Dec10th Feb 2018
Jan 201810th Mar 2018
Feb 201810th Apr 2018
March 201810th May 2018
April 201831st May 2018
May 201810th June 2018
June 201810th July 2018
GSTR-2 and GSTR-3 
the installation is currently suspended but the dates of July 2017 to March 2018 will be made later by the Executive Committee.
GSTR-3B
  • GSTR-3B was launched in June 2018
  • All businesses must install GSTR-3B for the next month until September 2018.
  • The date of April 2018 is extended on 22 May 2018 from May 20, 2018. Read the free release here.
filing currently suspended but the dates for July 2017 to March 2018 will be worked out later by a Committee of Officers.
GSTR-4
Date from the end of April 2018 to June 2018 on 18 July 2018
GSTR-5
Date from the end of April 2018 to June 2018 on July 18, 2018GSTR-5A
GSTR-6
New update! On 31 May 2018
The date of the GSTR-6 search month from July 2017 to June 2018 is extended on 31 July 2018.
Other Due Dates
TRAN-02 – 30th June 2018

Days to get all GST Returns

These payments are similar to the CGST Act *
Return FormParticularsFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affectedMonthly10th of the next month
GSTR-2Details of inward supplies of taxable goods and/or services affected claiming input tax credit.Monthly15th of the next month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax.Monthly20th of the next month
GSTR-3BSimple return for Jul 2017- Mar 2018Monthly20th of the next month
GSTR-4Return for compounding taxable personQuarterly18th of the month succeeding quarter
GSTR-5Return for Non-Resident foreign taxable personMonthly20th of the next month
GSTR-6Return for Input Service DistributorMonthly13th of the next month
GSTR-7Return for authorities deducting tax at source.Monthly10th of the next month
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedMonthly10th of the next month
GSTR-9Annual ReturnAnnually31st December of next financial year
GSTR-9AAnnual ReturnMonthly31st December of next financial year
GSTR-10Final ReturnOnce. When registration is cancelled or surrenderedWithin three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming refundMonthly28th of the month following the month for which statement is filed
Instant installation
Retrieving shipping is required under the GST. Although there is no transaction, you must install a file in Nil.
  • You can not install the file when you do not enter the monthly return/quarter return.
  • As a result, the return of GST returns will have a significant impact on the payment of large and penalties.

Late fee & Interest

  • Interest is 18% per annum. Must be calculated by the taxpayer at the payout rate payable. The time will be the next day of installing the date of payment.
  • As a GST law, lower fee for Rs. 100 per day per law. So 100 under GST & 100 under SGST. It will all be R. 200 / day. Rs. 5,000. No previous fee for the IGST.
  • Last instalments for GSTR-3B July, August and September. Any fees payable for this month will be payable to Electronic Cash Ledger under ‘Terms’ and may be used to make GST payments.
  • As per latest update, late fees for GSTR-5A earlier reduced stands withdrawn. So, the Late fee of Rs 200 per day (or Rs 100 per day in case of NIL return filing) will apply with effect from 7th March 2018.
  • Late Fee for GSTR-1 filing, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the date has been reduced to Rs. 50 per day of delay.
  • The late fee for filing NIL returns has been reduced to Rs. 20 per day of delay for taxpayers (including Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

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