The government releases the GST return forms details which are mandated to be filed according to the due dates under GST mentioned in the attached notification. The submission and uploading of the returns are totally online. We have mentioned all the GST return filing due dates along with their respective associated GST forms such as GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 9A, GSTR 9C in FY 2019-20 etc.
Find GST Forms’ Current Due Dates Below:
- GSTR 1 Due Date (Turnover up to 1.5 Crore) | GSTR 1 (Turnover more than 1.5 Crore)
- GSTR 3B Due Date
- GSTR 4 Due Date
- GSTR 5 Due Date | GSTR 5A Due Date
- GSTR 6 Due Date
- GSTR 7 Due Date
- GSTR 8 Due Date
- GSTR 9 Due Date | GSTR 9A Due Date | GSTR 9C Due Date
GST Calendar of Return Filing Due Dates in October 2019
Government announce GST return filing due dates from time to time in order to maintain taxation in line with respective clearance. Also, the main effort is to alert the taxpayers regarding the GST return filing due dates is to make them neglect any penalty or interest. Here we are offering GST due dates calendar for October 2019 for all the registered taxpayer under indirect tax regime to make them aware of the time period as of when to get their GST return filing done on time.
As GSTR 1 & GSTR 3B is to be filed every month, there is a greater need of getting regular updates/notification based on GST due dates calendar for avoiding any interest and penalty. Also, there is GST CMP 08 for the composition scheme dealers but it has to be filed every quarter lowering down the need for regular updates on GST due date filing calendar.
| GST Return Form Name | Filing Period | Due Dates in October 2019 |
|---|---|---|
| GSTR 7 | Monthly | 10th October |
| GSTR 8 | Monthly | 10th October |
| GSTR 1 | Monthly | 11th October |
| GSTR 6 | Monthly | 13th October |
| GSTR 3B | Monthly | 20th October |
Note: The revised due dates and above announcements have been implemented under official CBEC GST notification & latest GST circulars/orders by Govt. CBIC department
GST Return Filing Due Dates Chart 2019
All these changes are described below:
GSTR 1 Due Dates (T.O. up to INR 1.5 Crore)
| Period (Quarterly) | Last Dates |
|---|---|
| October – December 2019 | 31st January 2020 |
| July – September 2019 | 31st October 2019 |
| April – June 2019 | 31st July 2019 |
| How to File GSTR 1 with Complete Online Return Filing Procedure |
GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)
| Period (Monthly) | Last Dates |
|---|---|
| October 2019 | 11th November 2019 |
| September 2019 | 11th October 2019 |
| August 2019 | 11th September 2019 |
| July 2019 | 11th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Notification Here |
| June 2019 | 11th July 2019 |
| May 2019 | 11th June 2019 |
| April 2019 | 10th June 2019 for Odisha, Read Notification |
| March 2019 | Revised – 13th April 2019 | Read Notification |
| February 2019 | 11th March 2019 |
| January 2019 | 11th February 2019 |
Note:
- “The late fee shall be completely waived in case of GSTR-1 for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019”
- “All the newly migrated taxpayers, a due date extended for furnishing GSTR-1 for the time period of quarterly July 2017 to December 2018 respectively till 31st March 2019”
- The filing of GSTR-2 and GSTR-3 has been suspended by the Committee of Officers, which will resume after 30th June 2018. The detailed schedule shall be updated accordingly. The further months of filing for GSTR-1 and GSTR 3B are also decided to be filed till for 6 more months as announced by GST council meeting.
GSTR 3B Form Filing Due Dates
| Period (Monthly) | Due Dates |
|---|---|
| September 2019 | 20th October 2019 |
| August 2019 | 20th September 2019 |
| July 2019 | 22nd August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Notification Here |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th June 2019 (Odisha) | Read Notification |
| April 2019 | 20th May 2019 |
| March 2019 | 23rd April 2019 (Revised) |
| February 2019 | 20th March 2019 |
| January 2019 | 22nd February 2019 (Due Date Revised) | 28th Feb 2019 for J&K Read Notification |
| December 2018 | 20th January 2019 |
| November 2018 | 20th December 2018 |
| October 2018 | 20th November 2018 |
| Guide to File GSTR 3B with Online Return Filing Procedure |
Note:
- “The late fee shall be completely waived in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019”
- “All the newly migrated taxpayers, a due date extended for furnishing GSTR-3B for the time period of July 2017 to February 2019 respectively till 31st March 2019”
GST Return 4 (CMP 08) Quarterly Payment Filing Due Dates for FY 2019-20
| Period (Quarterly) | Due Dates |
|---|---|
| 1st Quarter – April to June 2019 | 31st August 2019 | Due Date Extended in 36th GST Council Meeting |
| 2nd Quarter – July to September 2019 | 18th October 2019 |
| 3rd Quarter – October to December 2019 | 18th January 2020 |
| 4th Quarter – January to March 2020 | 18th April 2020 |
| GSTR 4 Guide with Step by Step Filing Procedure |
Note:
- GSTR 4 return revisions under 32nd GST council meeting: File annually return instead of quarterly along with tax paid to be the quarterly basis.
GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| September 2019 | 20th October |
| August 2019 | 20th September |
| July 2019 | 20th August 2019 |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th May 2019 |
| March 2019 | 20th April 2019 |
| February 2019 | 20th March 2019 |
| January 2019 | 20th February 2019 |
| December 2018 | 20th January 2019 |
| November 2018 | 20th December 2018 |
| GSTR 5 Onlne Filing Procedure |
GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| September 2019 | 20th October 2019 |
| August 2019 | 20th September 2019 |
| July 2019 | 20th August 2019 |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th May 2019 |
| March 2019 | 20th April 2019 |
| February 2019 | 20th March 2019 |
| January 2019 | 20th February 2019 |
| December 2018 | 20th January 2019 |
| November 2018 | 20th December 2018 |
| GSTR 5A Online Filing Procedure |
Due Dates for GSTR 6
| Return Monthly | Due Date |
|---|---|
| October 2019 | 13th November 2019 |
| September 2019 | 13th October 2019 |
| August 2019 | 13th September 2019 |
| July 2019 | 13th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Notification Here |
| June 2019 | 13th July 2019 |
| May 2019 | 13th June 2019 |
| April 2019 | 13th May 2019 |
| March 2019 | 13th April 2019 |
| February 2019 | 13th March 2019 |
| January 2019 | 13th February 2019 |
| December 2018 | 13th January 2019 |
Note:- TRAN-2 July to December 2017 has been announced to be filed until 30th June 2018.
GSTR 7 Due Date for TDS Deductor
| Return Monthly | Due Dates |
|---|---|
| October 2019 | 10th November 2019 |
| September 2019 | 10th October 2019 |
| August 2019 | 10th September 2019 |
| October 2018 to July 2019 | 31st August 2019 | Read CBIC Notification Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Read Notification |
| GSTR 7 Online Filing Guide |
GSTR 8 Due Date for TCS Collector
| Return Monthly | Due Date |
|---|---|
| October 2019 | 10th November 2019 |
| September 2019 | 10th October 2019 |
| August 2019 | 10th September 2019 |
| July 2019 | 10th August 2019 |
| June 2019 | 10th July 2019 |
| May 2019 | 10th June 2019 |
| April 2019 | 10th May 2019 |
| March 2019 | 10th April 2019 |
| February 2019 | 10th March 2019 |
| January 2019 | 10th February 2019 |
| October, November & December 2018 | 7th February 2019 | Read Official ROD Here |
| GSTR 8 Online Filing Guide |
Due Date for GST Return 9 Annual Form
| Return Annually | Revised Due Date |
|---|---|
| GSTR 9 (Annual Return) FY 2017-18 | 30th November 2019 (Check Order No. 7/2019-Central Tax) |
| GSTR 9 (Annual Return) FY 2018-19 | 31st December 2019 |
| GSTR 9 Online Filing Guide |
Note: Filing of form GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods for FY 2017-18 and FY 2018-19 by GST Council 37th meeting. Read Official Press Release
Due Date for GST Audit Form 9C
| Return Annually | Revised Due Date |
|---|---|
| GSTR 9C (GST Audit Form) FY 2017-18 | 30th November 2019 (Check Order No. 7/2019-Central Tax) |
| GSTR 9C (GST Audit Form) FY 2018-19 | 31st December 2019 |
| GSTR 9C Online Filing Guide |
Due Date for GST Return 9A Composition Annual Form
| Return Annually | Revised Due Date |
|---|---|
| GSTR 9A (Composition Annual Return) FY 2017-18 | 30th November 2019 (Check Order No. 7/2019-Central Tax) |
| FY 2018-19 | 31st December 2019 |
| GSTR 9A Online Filing Guide |
Note: Waiver of the requirement of filing GSTR-9A form for the said tax periods (FY 2017-18 and FY 2018-19) by GST Council 37th meeting. Read Official Press Release
Due Date for GSTR 10
| Return | Due Date |
|---|---|
| GSTR 10 | 3 months of the registration cancellation date or order cancellation date, whichever comes late |
Regular Last Dates of GST Return for Indian Tax Payers
| GST Forms | GST Due Dates | Associated Tax Payers |
|---|---|---|
| GSTR 1 | Divided into 2 categories, Up to 1.5 Crores (Last Day of the Succeeding Month Quarterly) and More than 1.5 Crores (11th Day of the Succeeding Month Monthly) | Regular Dealers Outward Supplies (Sales) |
| GSTR 1A | – | Outward supply details of Business unit Corrected or Deleted |
| GSTR 2 | To be updated | Regular Dealers Inward Supplies (Purchase) |
| GSTR 2A | – | Inward supply reconciliation in Form GSTR-1 by the supplier to business |
| GSTR 3 | To be updated | Regular Dealers Monthly Return |
| GSTR 3A | – | Notice of failure of returns furnishing to the registered taxpayer |
| GSTR 3B | 20th of Next Month (Only from July 2018 to March 2019) | All Dealers |
| GSTR 4 | Annually | Composite Dealers |
| GSTR 4A | – | Inward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished |
| GSTR 5 | 20th of Next Month | Non-Resident |
| GSTR 6 | 13th of Next Month | Input Service Distributors |
| GSTR 6A | – | Inward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished |
| GSTR 7 | 10th of Next Month | TDS Returns |
| GSTR 7A | – | Certificate of TDS |
| GSTR 8 | 10th of Next Month | E-Commerce Operators |
| GSTR 9 | 31st December of Next F.Y. | Registered Taxable Person |
| GSTR 9A | 31st December of Next F.Y. | Taxpaying compounding of Annual return |
| GSTR 9C | 31st December of Next F.Y. | GST Audit Form |
| GSTR 10 | Within three months of the date of cancellation or date of cancellation order, whichever is later | Final Return for the taxpayer after surrendering or cancellation of the registration |
| GSTR 11 | 28th of Next Month | Inward supplies statement for the person having UIN |
Interest on Late GST Payment and Penalty on Missing GST Return Due Dates
The GST Council has decided to levy interest of 18 percent on the late payment of taxes under the GST regime. The interest would be levied for the days for which tax was not paid after the due date. You can read more details of the GST penalty provision in chapter 10, part 50 at this link https://cbec-gst.gov.in/CGST-bill-e.html
Let’s understand this by an example: If the total tax liability of a person is Rs. 1,000 and doesn’t pay tax continuously for a few days after the due date, then the interest amount will be calculated as 1000*18/100*1/365= Rs. 0.49 per day approx. So, the person will have to pay this much interest each day after the due date.
In case if a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date wheGST Due Dates: GSTR 1 GSTR 3B GSTR 4 GSTR 5 GSTR 6 GSTR 9n the returns are actually filed.
Recommended – Due Dates of GST Payment Along with Penalty Charges on Late Payment
GST Return Forms in Brief with Due Dates
GSTR 1 – The form is associated with every registered dealer who is under the regular scheme will have to file their outward supplies (sales) within 40 days from the end of the month.
GSTR 2 (Only for Regular Dealers Inward Supplies – Temporarily Closed) – The GST due date for the form is to be decided by the committee and the data can be uploaded on a daily basis whenever required.
GSTR 3 (Only for regular dealers Monthly return -Temporarily Closed) – The due date for the form is to be decided by the committee.
GSTR 3B (Summary Return Filing Form for Regular Dealers) – 20th of Next Month (Only from July 2018 to March 2019)
GSTR 4 (For composite dealers Quarterly Return) – The GST due date for the form is on or before 18th of next month after the end of the quarter in which the return is filed and it must be of previous three months.
GSTR 5 (Return for Non-Resident) – The due date for the submission of the form is 20th of next month and at the time of closure of the business within 7 days.
GSTR 6 (Input Service Distributor) – The GST due date for return filing for GSTR 6 form is 13th of next month in which the return filed.
GSTR 7 (TDS Return) – The due date for return filing for the form GSTR 7 is 10th of next month in which return is filed.
GSTR 8 (E-Commerce operator) – The GST due date for return filing for the form GSTR 8 is 10th of every next month in which the return is filed.
GSTR 9 (Annual Return of the normal dealer) – The GSTR 9 form is a mandatory form which must be filed on or before 31st December.
GSTR 9A (Annual Return for the composition dealer) – The GSTR 9A form is a mandatory form which must be filed on or before 31st December.
GSTR 9C (GST Audit Form) – The GSTR 9C audit form is a mandatory form which must be filed for companies that turnover exceeds 2 crores in a particular financial year on or before 31st December.
GSTR 10 – Final Return for the taxpayer after surrendering or cancellation of the registration. View the GSTR 1 form
GSTR 11 (INWARD SUPPLIES STATEMENT FOR UIN) – (INWARD SUPPLIES STATEMENT FOR UIN HOLDERS) – The due date for the GSTR 11 form is 28th of the month following the month for which statement is filed.