Current GST Return Due Dates for GSTR 1 GSTR 3B GSTR 4 to 9

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 NameFiling PeriodDue Dates in October 2019
GSTR 7Monthly10th October
GSTR 8Monthly10th October
GSTR 1Monthly11th October
GSTR 6Monthly13th October
GSTR 3BMonthly20th 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 201931st January 2020
July – September 201931st October 2019
April – June 201931st 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 201911th November 2019
September 201911th October 2019
August 201911th September 2019
July 201911th 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 201911th July 2019
May 201911th June 2019
April 201910th June 2019 for Odisha,  Read Notification
March 2019Revised – 13th April 2019 | Read Notification
February 201911th March 2019
January 201911th 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 201920th October 2019
August 201920th September 2019
July 201922nd 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 201920th July 2019
May 201920th June 2019
April 201920th June 2019 (Odisha) | Read Notification
April 201920th May 2019
March 201923rd April 2019 (Revised)
February 201920th March 2019
January 201922nd February 2019 (Due Date Revised) |  28th Feb 2019 for J&K Read Notification
December 201820th January 2019
November 201820th December 2018
October 201820th 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 201931st August 2019 | Due Date Extended in 36th GST Council Meeting
2nd Quarter – July to September 201918th October 2019
3rd Quarter – October to December 201918th January 2020
4th Quarter – January to March 202018th 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 201920th October
August 201920th September
July 201920th August 2019
June 201920th July 2019
May 201920th June 2019
April 201920th May 2019
March 201920th April 2019
February 201920th March 2019
January 201920th February 2019
December 201820th January 2019
November 201820th December 2018
GSTR 5 Onlne Filing Procedure

GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date

Period (Monthly)Due Dates
September 201920th October 2019
August 201920th September 2019
July 201920th August 2019
June 201920th July 2019
May 201920th June 2019
April 201920th May 2019
March 201920th April 2019
February 201920th March 2019
January 201920th February 2019
December 201820th January 2019
November 201820th December 2018
GSTR 5A Online Filing Procedure

Due Dates for GSTR 6

Return MonthlyDue Date
October 201913th November 2019
September 201913th October 2019
August 201913th September 2019
July 201913th 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 201913th July 2019
May 201913th June 2019
April 201913th May 2019
March 201913th April 2019
February 201913th March 2019
January 201913th February 2019
December 201813th 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 MonthlyDue Dates
October 201910th November 2019
September 201910th October 2019
August 201910th September 2019
October 2018 to July 201931st 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 MonthlyDue Date
October 201910th November 2019
September 201910th October 2019
August 201910th September 2019
July 201910th August 2019
June 201910th July 2019
May 201910th June 2019
April 201910th May 2019
March 201910th April 2019
February 201910th March 2019
January 201910th February 2019
October, November & December 20187th February 2019 | Read Official ROD Here
GSTR 8 Online Filing Guide

Due Date for GST Return 9 Annual Form

Return AnnuallyRevised Due Date
GSTR 9 (Annual Return) FY 2017-1830th November 2019 (Check Order No. 7/2019-Central Tax)
GSTR 9 (Annual Return) FY 2018-1931st 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 AnnuallyRevised Due Date
GSTR 9C (GST Audit Form) FY 2017-1830th November 2019 (Check Order No. 7/2019-Central Tax)
GSTR 9C (GST Audit Form) FY 2018-1931st December 2019
GSTR 9C Online Filing Guide

Due Date for GST Return 9A Composition Annual Form

Return AnnuallyRevised Due Date
GSTR 9A (Composition Annual Return) FY 2017-1830th November 2019 (Check Order No. 7/2019-Central Tax)
FY 2018-1931st 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

ReturnDue Date
GSTR 103 months of the registration cancellation date or order cancellation date, whichever comes late

Regular Last Dates of GST Return for Indian Tax Payers

GST FormsGST Due DatesAssociated Tax Payers
GSTR 1Divided 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 1AOutward supply details of Business unit Corrected or Deleted
GSTR 2To be updatedRegular Dealers Inward Supplies (Purchase)
GSTR 2AInward supply reconciliation in Form GSTR-1 by the supplier to business
GSTR 3To be updatedRegular Dealers Monthly Return
GSTR 3ANotice of failure of returns furnishing to the registered taxpayer
GSTR 3B20th of Next Month (Only from July 2018 to March 2019)All Dealers
GSTR 4AnnuallyComposite Dealers
GSTR 4AInward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished
GSTR 520th of Next MonthNon-Resident
GSTR 613th of Next MonthInput Service Distributors
GSTR 6AInward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished
GSTR 710th of Next MonthTDS Returns
GSTR 7ACertificate of TDS
GSTR 810th of Next MonthE-Commerce Operators
GSTR 931st December of Next F.Y.Registered Taxable Person
GSTR 9A31st December of Next F.Y.Taxpaying compounding of Annual return
GSTR 9C31st December of Next F.Y.GST Audit Form
GSTR 10Within three months of the date of cancellation or date of cancellation order, whichever is laterFinal Return for the taxpayer after surrendering or cancellation of the registration
GSTR 1128th of Next MonthInward 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.

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