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

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 2017-18, FY 2018-19 and FY 2019-20, etc.

Find GST Forms’ Current Due Dates Below:

GST Calendar of Return Filing Due Dates in February 2020

The government announces 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 February 2020 for all the registered taxpayers 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 the 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 February 2020
GSTR 7Monthly10th February
GSTR 8Monthly10th February
GSTR 1 (T.O. more than 1.5 Crore)Monthly11th February
GSTR 6Monthly13th February
GSTR 3BMonthlyINR 5 Crore or More Annual T.O. in the Previous Year – 20th February 2020 for All States/UTs

Less Than INR 5 Crore Annual T.O. in the Previous Year

22nd February 2020 – Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

24th February 2020 – Jammu and Kashmir, Laddakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
GSTR 5Monthly20th February
GSTR 5AMonthly20th February
GSTR 9 (T.O. more than 2 Crore)Annually (FY 2017-18)“CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.

Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.

Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory.” Read Notification
GSTR 9C (T.O. more than 2 Crore)Annually (FY 2017-18)“CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.

Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.

Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory.” Read Notification

Note: The revised due dates and above announcements have been implemented under official CBEC GST notification & latest GST circulars/orders by Govt Get to know the latest GST circulars and orders in PDF format as published by CBIC. Here, the taxpayers can read CGST, IGST, and UTGST circulars/orders 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
January – March 202030th April 2020
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 The complete guide for online filing GSTR 1 form in a very easy and step by step manner. We have explained its part 1 to part 13 with the original form screenshots

GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)

Period (Monthly)Last Dates
January 202011th February 2020
December 201911th January 2020
November 201911th December 2019
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

Note:

  • The due date of the GSTR 1 form extended till 31st December 2019 for notified districts of Assam, Manipur or Tripura for registered persons. Read Notification
  • 38th GST Council Meeting Important Update: “A taxpayer who has not filed GSTR 1 since July 2017 to November 2019 will not be penalized if they file GSTR 1 by 17th January 2020 (Read Notification). E-way bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked.” Read Press Release & Notification
  • “Seeks to extend the due date till 20th December 2019 for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October 2019.” Read Notification
  • “Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019 till 20th December 2019”. Read Notification
  • “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 the GST council meeting.

GSTR 3B Form Filing Due Dates

Period (Monthly)Due Dates
GSTR 3BINR 5 Crore or More Annual T.O. in the Previous Year – 20th February 2020 for All States/UTs

Less Than INR 5 Crore Annual T.O. in the Previous Year

22nd February 2020 – Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

24th February 2020 – Jammu and Kashmir, Laddakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
December 201920th January 2020
November 201923rd December 2019 (Revised – Read Notification)
October 201920th November 2019
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 Get to know details on GST return 3B form along with the online procedure for filing return of the current financial year. We break down the form for easy understanding. Read also

Note:

  • The GSTR 3B form due date for registered persons has extended till 31st December 2019 for notified districts of Assam, Manipur or Tripura. (Read Notification)
  • “Seeks to extend the due date till 20th December 2019 for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October 2019” Read Notification
  • “Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July 2019 to September 2019 till 20th December 2019” Read Notification
  • “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 201922nd 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 Learn the GSTR 4 form filing online step by step procedure for composition scheme taxpayers. Also, we have attached GSTR-4 format for easy understanding. Read More

Note: 

  • GSTR 4 return revisions under 32nd GST council meeting: File annually return instead of quarterly along with tax paid to be a quarterly basis.

GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date

Period (Monthly)Due Dates
January 202020th February 2020
December 201920th January 2020
November 201920th December 2019
October 201920th November
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
GSTR 5 Onlne Filing Procedure

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

Period (Monthly)Due Dates
January 202020th February 2020
December 201920th January 2020
November 201920th December 2019
October 201920th November 2019
September 201920th October 2019
August 201920th September 2019
July 201920th August 2019
June 201920th July 2019
May 201920th June 2019
April 201920th May 2019
GSTR 5A Online Filing Procedure

Due Dates for GSTR 6

Return MonthlyDue Date
January 202013th February 2020
December 201913th January 2020
November 201913th December 2019
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

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
January 202010th February 2020
December 201910th January 2020
November 201910th December 2019
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

Note:

  • The due date of filing form GSTR 7 for selected districts of Assam, Manipur or Tripura has extended till 25th of December (Read Notification)
  • “Seeks to extend the due date till 20th December for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July 2019 to October 2019.” Read Notification

GSTR 8 Due Date for TCS Collector

Return MonthlyDue Date
January 202010th February 2020
December 201910th January 2020
November 201910th December 2019
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

Due Date for GST Return 9 Annual Form

Return AnnuallyRevised Due Date
GSTR 9 (T.O. more than 2 Crore)Annually (FY 2017-18)“CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.

Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.

Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory.” Read Notification
GSTR 9 (Annual Return) FY 2018-1931st March 2020
GSTR 9 Online Filing Guide A simple guide to GSTR 9 (GST annual return form) online filing procedure with due dates. We attached all screenshots and divided into 19 sections. Read MoreRead Press Release

Note:

  • GST annual return 9 form due date has extended till 31st January 2020 from 31st December 2019 for FY 2017-18 in the 38th GST Council meeting.
  • “Central Board of Indirect Taxes & Customs (CBIC) notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services, and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.”
  • Filing of Form GSTR-9 for those taxpayers who (are required to file the said return but) have an 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 (T.O. more than 2 Crore)Annually (FY 2017-18)“CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.

Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.

Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory.” Read Notification
GSTR 9C (GST Audit Form) FY 2018-1931st March 2020
GSTR 9C Online Filing Guide Get the easy guide to GSTR 9C along with complete online return filing process. GSTR 9C is a GST audit form for taxpayers having turnover more than 2 crores. Read MoreRead Press Release

Due Date for GST Return 9A Composition Annual Form

GSTR 9A Composition Annual ReturnRevised Due Date
FY 2017-1831st January 2020 (Date Showing After Login on GST Portal)
FY 2018-1931st March 2020 (Check Order No. 8/2019-Central Tax)
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, 22nd, 24th of Next Month (Only till March 2020)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 at 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 when GST forms, GSTR 1 GSTR 3B GSTR 4 GSTR 5 GSTR 6 GSTR 9 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, 22nd & 24th of Next Month (Till March 2019)

GSTR 4 (For composite dealers Quarterly Return) – The GST due date for the form is on or before the 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 the 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 the 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 that must be filed on or before 31st December.

GSTR 9A (Annual Return for the composition dealer) – The GSTR 9A form is a mandatory form that must be filed on or before 31st December.

GSTR 9C (GST Audit Form) – The GSTR 9C audit form is a mandatory form that 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.

Subodh Kumawat

Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally.

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306 thoughts on “Current GST Return Due Dates for GSTR 1 GSTR 3B to GSTR 9 & 9C

  1. I have submitted (Quarterly less than 1.50 Cr.) GSTR-1 of June month on 10 July 2018 but filled through EVC on July 2019. is there is any penalty for late filled ?? (Submission is done)
    how much should be paid ??

    kindly response me

      1. The government has waived the late fees for non-filers of GSTR 3B for the period of July 2017 to September 2018. However, you have to file your GSTR 3B for the 15-month period by March 31, 2019.

  2. by mistake during jan2019 return, in gstr1 date against one bill is mentioned as 15/01/2018 instead of 15/01/2019. how it can be corrected now.

  3. I have filled GSTR-1- June 2019 (April to June Quarter) in quarterly basis on 10 July 2019.
    By mistake I m not enter the B2B invoices of April & May 2019 I only mention/filled June B2B invoices.
    should I enter the B2B invoice on 2nd Quarter means in Oct 2019 when I give the details of Sep to Oct 2019 and I also Give the details of April and May month details 2019 ????
    and is there any late fees charges ?????

  4. I have submitted ( Quarterly less than 1.50 Cr. ) GSTR-1 of June month on 10 July 2018 but filled through EVC on July 2019. is there is any penalty for late filled ?? (Submission is done)
    how much should be paid ??

    kindly response me

    1. The submission has not been assumed as filed return hence your return is being called as late file return, however, govt has not notified any late file penalty for that till now.

  5. I have a query if a GSTIN NO & I did not file any GSTR 1 & GSTR 3B NOR NIL RETURN since 2017-2018. And if I want to file my PENDING GSTR 1 & GSTR 3b for the F.Y 2017-2018 & 2018-2019. can i ?… please suggest

  6. IF GST REGISTERED DEALER NOT FILED ANY RETURN FROM JULY-2017. GSTR-2A SHOWING SOME INVOICES OF GST INPUT IN HIS ACCOUNT BUT DEALER NOT TREAT THEM AS GST INWARD SUPPLY. TOTAL INCOME OF DEALER IS ALSO NOT TAXABLE UNDER INCOME TAX AND DONT WANT TO CONTINUE GSTN.

    WHAT SHOULD WE DO?

    WE SHOULD FILE ALL PENDING RETURNS OR JUST APPLY FOR CANCELLATION.

    PLEASE SUGGEST

  7. Hi

    We have Filed GSTR 3B for Quarter (Oct 18, Nov 18 & Dec 18). We have missed the due date (31st Jan 2019) for GSTR 1 filling.

    Now we are filling GSTR 1, do we need to pay any late fee or interest for GSTR 1 filling, if yes please let us know how to pay and how to calculate the late fee for the same.

    Thanks.

  8. I have filed GSTR 1 returns on 13.12.2018 for the month of November-18. Do I need to pay any late fee for filing delayed returns?

  9. Sir. we could not file GST r1 & 3b since April 18.we got registered under GST in Jul 2017. Our turnover is less than 1.5 cr. Can we file these returns now without late fee till 31 dec 2018 as per Government latest notification

  10. As I have forgotten to mention the exempt purchase in my 3B return in FY 2017-18. now, what should i do now plz help…?

  11. We have been filing GSTR-1 monthly basis. But the thing is we been have filing GSTR-1 after filing the GSTR-3B. Actually, as per the due dates, GSTR-1 is supposed to be filed before 10th of subsequent month. But we are filing after GSTR-3B filed. So, please suggest, what will be the impact on late filing of GSTR-1?. Thanks

      1. Hey Subodh,

        Can you tell me how much will be the late fees, if someone doesn’t file the GST return from August 2017, who falls under the category of quarterly return? And yes in this time duration there were months when no inward and outward supply was done. Please, it will be really great of you if you can at least tell the approx value.

        1. In case there is no data then you have to file Nil return with late fees. Late fees shall be Rs, 10 per day each in CGST and SGST and it shall be levied from the due date of filing till actual date of filing. So calculate accordingly quarter wise but such late fees shall be maximum Rs. 5000 for a tax period.

  12. Hi Subodh,

    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  13. श्री मान जी किसी कारण वश में अपनी जी एस टी आर 1 और जी एस टी आर -3 बी जनवरी से जुलाई तक नहीं भर सका और सरकारी नियमानुसार उस पे पचास रुपए प्रतिदिन पेनल्टी लग रही जो की आज तक लगभग 715 दिन हो गए उस पर पेनल्टी का कुल मूल्य 35000 के लमसम है क्या इस पेनल्टी में कुछ रियात मिल सकती है जनवरी से जुलाई तक मेने व्यापार भी किया है

  14. We had the export supply with payment of Tax in Jan 18. For this, we had deposited IGST. In GSTR 3B we had shown Taxable amount & by mistakenly skipped to show the paid Tax amount. But in GSTR 1 we had shown the detail of Invoice including IGST paid the amount.

    When we applied for GST Refund, the error is shown that the IGST amount not shown in GSTR 3B. Hence we can’t apply for GST Refund.
    Please advise us how to apply for this GST Refund as the Financial Year is also changed.

  15. Sir,

    In the 3rd quarter(December2017) GSTR 1 return i have missed some invoices in return. But GSTR3B returns are properly done for these months. Now only i have noticed this error. Any possible to add those invoices?

  16. I want to file one GSTR 3B for one of my customers, I entered all the parts of GSTR 3B, but it is for the month of December, in this case, the late fee shows till today have to 8000/-. Maximum is 5000/- but it shows exceed how to file this return please help us.

  17. I haven’t filed GSTR-3B & Gstr-1 till today & my turnover is above 1.5 crores. I want to file now but I am unable to calculate Late fee for each month because of not knowing Due dates of filing of each month i.e. from July to May for both GSTR-3B & GSTR-1.

    Please kindly suggest me.
    Thanks

    1. First, you file the return, Ist return will be filed without any late fee and then at the time of filling the next month return system will auto calculate the late fee and after deposit, the same, system will allow filing the return. Because many time govt has extended the due date of filing the return.

  18. Dear Sir,

    My annual TO is less than 1.5 Cr.

    For the month of April ’18, by mistake, I deposited CGST instead of IGST. Then had to deposit the same amount under IGST also.

    Now, I am told that for taking the refund of CGST, I need to submit GSTR 1 along with proof of depositing CGST and IGST.

    My question is when is the GSTR 1 for April ’18 is to be submitted. I am told that due date for GSTR 1 for April 18, in my case is July ’18.

    Does it mean, I will have to wait for about 3 months to get the refund of excess CGST paid? Is there any way to expedite the refund?

    Thanks and Regards,

  19. Sir,

    I am a JIM class operator. I started this class from Jan but in may I have got one notice that I required to register in GST if my income for the year is above 20lakh. but when I calculate my income from Jan to May, I think I do not earn 20 lakh per year. so what I do sir?

    1. The threshold of Rs.20 lacs is to be taken on the yearly basis, and too in a financial year, so if it seems like you will cross the threshold limit in the financial year, you need to register under GST.

  20. We have filed our Closing Stock details as on 30.06.2017 in Tran 1 GST Portal on 26.12.2017. In this format, we have entire Vat Closing Stock (Local Purchase) in 7D instead of 7B by mistake. So, we are unable to file our Tran2 return in Gst portal. Kindly solve an above problem.

  21. Hi,
    Could you please clarify whether GSTR-1 will be filed earlier than GSTR-3B as per due dates?
    —————————————-
    GSTR-1 Due Dates
    —————————————-
    April 2018 31st May 2018
    May 2018 10th June 2018
    June 2018 10th July 2018
    —————————————–
    GSTR 3B Due Dates
    —————————————–
    April 2018 20th May 2018
    May 2018 20th June 2018
    June 2018 20th July 2018

  22. Dear Sir,

    I HAVE APPLIED GST NUMBER IN JULY. BUT I HAVE RECEIVED GST NUMBER IN AUGUST. THEN HOW TO SUBMIT GST-3B & GST-1 OF JULY MONTH.

    THANK YOU

  23. Sir, GSTR 3B was correctly filed FOR THE MONTH OF JULY 2017 (GST OUTPUT & INPUT Detail correctly matched) but unfortunately while filing GSTR1 for the month of July 2017 only one bill is uploaded in B2B Invoice. My question is can remaining bill of GSTR1 for the month of July 2017 is added in the GSTR1 for the month of February 2018 or not. if any other way kindly help me in this regard.

    1. Yes, this is the right way, as you know we can’t edit or change the GSTR 1 after it is filed. So we have only one option to add the invoices in next month.

  24. Dear Sir/Madam,

    I have filed GSTR-1 & GSTR-3B from July to Dec 2017 within the due dates. But did not/could not file GSTR-2A for the aforesaid months. Would non-filing of GSTR-2A lead to interest & can it be filed as of now?

  25. Dear Sir,

    I am trying to upload a B2B invoice for 31-1-2018, but am getting the message – GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for the current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines.

    Please help. Why can’t I upload an invoice of 31st Jan on 4th Feb?

  26. Dear Sir,

    One of my customers has submitted TRANS-1 but not filed till date. And also he was not filed GSTR-3B & GSTR-1 from July’2017. Now I tried to file the GSTR-3B for the month of Jul’17 it showing that the “TRANS-1 has submitted but not filed”. But, the filing option of TRANS-1 not available. How can we proceed? please suggest us.

    Thanks in Advance.

    1. As the last date to file TRAN-1 is over, now you cannot file TRAN-1. So now you have to file GSTR-3B and GSTR-1 for the concerned period with interest and late fees apply. If still, problem persists,

      Contact to GSTN.

  27. My proprietorship firm registered in GST in December 2017. I made a sale & purchase of goods in this month and opted the quarterly file return. Please guide me when i have to pay GST and which returns to file for sale and purchase. How can i avail the deduction of GST which i paid on my purchase?

    Guide me. Thanks.

  28. Dear Sir/Madam,

    I had filed Tran-1 and I had made one mistake that is I had filed Table 5 (b) instead of filing table 5(a) so I have got the wrong ITC and the revision date is over. so please help me out and there is any chance of Revision of TRAN-1 in 2018.

  29. I HAD FILED RETURN FOR M/O JULY(GSTR1) AND NOW I FILED THE QUARTERLY RETURN WITH DATA OF JULY, AUG, SEP. AS I TOOK THE FIGURE OF JULY EARLIER AND NOW, IT GOT DOUBLED. KINDLY SUGGEST.

  30. I am trying to file GSTR 1 but it says File Upload Error. And asks us to use the latest JSON file.I have tried both online and offline options. Even the offline filing tool download link is missing from the GST website. I could download offline tool ver 2.2 after a google search landed me on the GST website. Are others also facing problem to file GSTR 1? And how to resolve it?

      1. We became assessee only in August 2017. Started billing only in September 2017. So we have filed nil return in August. And have to file GSTR1 for July – September quarter.

      1. Some PURCHASE INVOICE NOT ACCOUNT FOR IN MONTH OF JULY BUT TAKEN IN AUG MONTH INPUT TAKEN IN RETURN FILE PERIOD MONTHLY PLS ADVISE INPUT BENEFIT TO BE RECEIVED GST DEPT

  31. Sir, we cancel a provisional registration after migration from sale tax, but I have no any sale & purchase up to 30 Oct. 2017. So I Cancelled provisional registration on 30 Oct. 2017 fill form online (Form GST-REG-29) After that my login id & password also blocked. Now suggest me how to file GSTR 10 Form.

  32. Dear Sir,

    1. I have submitted nil in GSTR-4 of a client and not filed. Can I reset it?
    2. Can I file GSTR-4 now of another client?

    Please give advice

  33. I have filed a Tran-1 form for my client and it includes stock on which duty paid invoices are not available. So I have to file Tran-2 also. So what is the due date for filing Tran-2?

  34. Dear Sir, I have not filed GSTR3B for the month of July yet.How lately I can file this return. My turnover is over 1.5cr. Please guide.
    Thanks

  35. Dear Sir, We have wrongly selected GSTR 1 Below the turnover 1.5 Crores but our turnover is above 1.5 crores. Then what should I do now, how can rectify my mistake. We have to file GSTR 1 from July to Oct.

  36. I’m unable to file GSTR-1 for the month of August 2017, the system is not taking. GSTR-1 for Sept 2017 is done. I’m in less than 1.5 cr. category

    Kindly advice
    Thanks and Regds

    1. As recent amendments by the department, dealers having t/o less than 1.5cr are required to file GSTR-1 on a quarterly basis, so you need to file GSTR-1 for the quarter Jul-Sep on or before 31/12/2017.

  37. We are having two factories in different states and corporate office is in one of the states where one of the factories is located. We need to know the procedure for filing of TRAN-1 for ISD registration and filing of GSTR-6 monthly return for the same. Please clarify the procedures in light of the fact that both ISD and factory which is located in the same state have same GST numbers.

    1. For ISD separate registration is required under Section 24 of CGST Act, 2017 irrespective of the fact that that the same GST registration of one of the offices is already in that state. TRAN-1 is to be filed by December 2017 in case ISD recipient want to carry forward its transitional credit in GST regime.

      ISD and factory need to be registered separately under GST and GSTR-6 monthly return is to be filed by ISD registered person.

  38. I am an e-commerce company who has a turnover of less than 1.5 Cr.

    1. Can I opt for Composition tax?

    2. If not, Do I have to pay monthly taxes or Quarterly taxes?

    3. I paid most taxes on time ( July, August, Sept on time and Oct has been delayed by 20 days as I just paid today – I thought it was Dec ending for people under 1.5 Cr – Thanks to my CA who is as confused as I am)

    My problem is, I got the GST number in Sept or October. Unfortunately, I am unable to file for July. Now, System is not allowing me to file for July or any other month. Every time, I try and submit it. It will say ” Error saving the form “. Now if I try filing Sept, Oct or November, it wouldn’t even allow me saying that I need to submit my previous returns. God knows, how many times I clicked on that Save and Preview and Submit button. I really need to know what I should do. If you can send me a GST Tech service so that I will find out as to what is wrong with my filing.

    1. 1. Under GST only restaurant service provider eligible to apply for composition scheme.
      2. Taxes in all the cases are to be paid till 20th of the next month.

      As you got your registered under GST in September, so you only be eligible and allowed to file returns for the subsequent periods. For further assistance please contact department or GSTN.

  39. We have already filed July 2017 GSTR 1 in time. Now we have to file Aug to Oct GSTR 1 (turnover above 1.50 cr on monthly basis) before 31st Dec 2017. Even today 7th Dec we have tried to submit/file for Aug 2017 (already data saved) it shows error “GSTR-1 Save/Action on Counterparty Invoices/Submits are not allowed for the current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines” So please clarify the following points.

    1. Is GSTR 1 Aug to Oct 2017 submission is not enabled in GST portal
    2. Are we need to file GSTR1 July again.

    1. Filing of GSTR-1 for the periods after July is still not enabled by the department, so you need to wait for sometime. As you already filed GSTR-1for July, you do not need to file GSTR-1 again.

      1. We file July GSTR 1 timely and our tun over is less than 1.5 cr. on 23rd GST meeting govt declare if tun over is less than 1.5 cr. quarterly return file GSTR-1. We need to clarify our pending return GSTR-1 month of August-September’17 monthly basic or quarterly basic return file.
        http://www.gst.gov.in site shows monthly return only. The last date is 31.12.17 how to file timely GSTR-1.

        1. You will have to file GSTR-1 for the month of August and September monthly. after that GSTR-1 has to be filed on a quarterly basis from October if your turnover is less than Rs. 1.5 cr.

  40. I got GST Registration towards the end of Sep 17. I understand I need to file GSTR 1 for Sep 17 which will actually be a NIL return. The GST website does not allow me to file the Return on Sep 17. The recent GST Council announcement says the GSTR1 for Jul-Sep can be filed till Dec 31, 2017, as a quarterly return. I do not find on the GST website any indication to file such Quarterly return Pl advise how to go about

    Gandhi

  41. Dear Sir,

    I couldn’t file my GSTR 3b for August, September and October. Can you plz help me to calculate interest and penalty for the same as.

    1. You can file GSTR 3B without late fee for October because the due date is 20th Nov 2017. You can file GSTR 3B for August and September also without a late fee because Govt. has waived the late fee for July, August and September. But if you have any unpaid tax liability then you have to pay interest @ 18% per annum.

      1. So what would be a basis of Interest Calculation, I mean whether it is to be calculated on daily basis taking 365 as a base or it would be 1.5% per month or part of the month.

  42. I have no file GSTR-1 form in prescribing tile limit (up to 10th October 2017) Right now I want to submit GSTR-1 but there is show Error!

    “GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for the current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines. So, after which date I can file GSTR-1 form? There are any penalty or late fee for GSTR-1 for July-2017 month?”

    1. Due dates to file GST returns for July are:

      GSTR 1- 10th oct 2017
      GSTR 2- 30th Nov 2017
      GSTR 3- 10th Dec 2017
      GSTR 4- 15th Nov 2017

      The due dates for August, September and October will be updated soon on the website.

  43. Hello,

    I am a businessman, I purchase goods from outside state and pay IGST, but my total sale is within state how can I claim IGST as input or get the claim/refund from the department.

  44. AN HUF IS EARNING RENT FROM GODOWNS TO GOVT. AGENCIES. CAN HE OPT FOR COMPOSITION SCHEME? IF YES THEN WHAT IS THE GST RATE?

  45. I Byomakesh Bhattacharya, Accountant as a company. I have submitted Tran 1 form But I want to revise this form. Please give advise the process how to revise this form.

  46. Hi,

    1. I am trying to file return July 17 coming across below error. Can you please suggest how to resolve this.
    “Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines”

    2. What is the due date for PAYMENT of Aug. 2017 GST? Can I use challan available on the portal for payment of the same?

  47. Due to some circumstances, i have missed filing my JULY GSTR 1. Now please tell me, when I can file this.. is there any penalty on that.. if yes.. how much..

    1. If you have not filed GSTR 1 for July upto 20th October 2017 then you will be able to file GSTR 1 only when the submit and e-file window for GSTR 1 will be open. The penalty for late filing of GSTR 1 for July has been waived by the department.

  48. In my GSTR1A, it shows some sales entry which I need to accept, but when I accept it shows the error as you cant accept for this particular period can someone guide me please, it for July month.

      1. Hi, i have submitted my gstr3b return for sept without the ITC. Please clarify, Do I need to pay the tax or else how to solve the issue. Need to solve before oct due date. help

  49. My July turnover in nil and I do not file July month return. how can file July month return? I also filed GSTR 2 and GSTR 3b.

  50. Sir, I imported stuff in August and I paid duty and cess as there was no IGST and SGST. Mentioned on BOE, which table I add this value on GST portal also can I get ITC on that? Please help.

  51. My name is Ravi. I filed my GSTR 1 now I want to file my GSTR 2 before due date but my supplier not filed GSTR 1. How can I accepted my purchase invoices and file my GSTR 2? Supplier only uploaded invoices but not submitted and filed GSTR 1. Please tell me any possible options to solve the problem.

    1. You can add your invoice by clicking of “Missing Invoice” Tab which is given under GSTR-2. After which notification of your entry will be sent to your supplier.

  52. Dear Madam, I am Dinesh C from Raithamithra Farmers Producer co. ltd. Krishnagiri Tamil Nadu. we have not submitted the GST returns still. we are under exemptions scheme. we need not pay the tax. but when is the due date for filing July and Aug’17 returns?

  53. Hello, Please help me, someone, When I’m trying to generate a challan In GST portal to make payment. It shows invalid mobile number, I contacted GST department, I mailed to help desk regarding this issue but nobody responding me, because of this I have not yet filed GSTR 3b of July.

  54. DO I NEED TO FILE GSTR 1, 2 FOR THE MONTH OF JULY, SOMEWHERE I HAVE SEEN THERE IS NO NEED TO FIE GSTR 1,2 FOR JULY & AUGUST. WHAT ARE THE DUE DATES FOR THE SAME IF THEY NEED TO BE FILED? WHAT TO DO IF I MISSED THE DUE DATE?

    1. All the registered dealers need to file all the returns under GST. The due date for July GSTR-1 was 10/10/2017 and for GSTR-2 31/10/2017 and for GSTR-3 10/11/2017, as you have missed the GSTR-1 on the due date, you need to file it now.

  55. I am a supplier selling on e-Commerce websites. What are the due dates for filing GSTR1 and GSTR2? It gives me an error while filing online. I have filed the GSTR 3B online. Also, if these GSTR 1 and GSTR 2 are not filed, why does the government want us to fill GSTR3B?

  56. Dear Sir/Madam,

    I was unable to file GSTR-1 for the month of August’17. The due dates for filling GSTR-1,2&3 have already gone. Please provide the information about how I can submit the return after the due date.

    Thanking You,
    Shankar Biswas

      1. The due date of filling GSTR-1 for the month of Aug’17 was 05/10/17 & I could not be filled it due to some technical problem. Now all the due dates shown in the particular monthly GSTR block has been not shown & if I trying to fill up/submit/saving the particular return the message ”( Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines.”)
        So, please guide me properly.

        Thanks, & Regards.
        Shankar Biswas

  57. Hi,

    Please, can you provide statutory supporting for revised due date from 18th oct to 15th nov for GSTR-4, as I cannot find in 22nd GST council press release.

  58. Shibu Das
    Dear Mam, I fill up the 3B form for the month of July’17 but the form is mistake by me,there is the input tax figure and output tax figure are same, and I went to commercial tax officer for how to solve but they can not do the same because the form has been submitted, and actually this period my input amount is double from output amount.

    Now when I fill the form 3B for August’17 there the output amount is high than input amount, and due to this problem I can not file the 3B form for Aug’17, also the GSTR 2 is not open so I can’t rectify the said, so after rectifying the same when I fill the 3B form the penalty is applicable or not? please advice me?

    Thanks, & Regards

    1. Any correction in GSTR-3b can only be made by filing GSTR-1/2 for the same period and you need not file GSTR-3b again for the same period. As this will be corrected by GSTR-2.

  59. DEAR MADAM,

    I HAVE FOUND DIFFICULTY IN FILING GST RETURNS BECAUSE MY COMPANY IS PROVIDING COLLECTION AND RECOVERY SERVICES TO INDIAN BANKS AND ALSO FOREIGN BANKS. WE HAVE ALREADY TAKEN REGISTRATION UNDER GST. BUT I DONT KNOW HOW TO FILL GSTR 1 & 3B.
    CAN YOU PLEASE HELP ME ON THIS.

    REGARDS,
    ASHA

  60. SIR/MAM, We got ARN on 27th July 2017 but registration on 02 August’2017. In the meantime, we have made purchase and sales giving our provisional ID (We got provisional ID under GST automatically from West Bengal Commercial Tax site) in the month of July 2017. Now we are not able to upload GSTR3B and GSTR1 for the month of July 2017. How can I file for July-2017? Please suggest us.

  61. I was trying to file GSTR 2 for July 2017 and the error says “GSTR 2 save/ action on counterparts invoices is not allowed for the current date. Please visit GST portal for details on GSTR 2 timelines”

    GSTR 2A, my suppliers auto drafted details already available.. then what is the problem. Please advise.

    The last date is 31st October, want to finish off since I have already filed GSTR 1 and 3B. GSTR 2 alone pending for JULY 2017.

  62. Dear Sir, In pre-GST period (April-june 2017) We have some H form purchase of PP Bags, which were shown in VAT return. In these purchases, Excise duty was paid @15%. can we claim this excise duty in GST?

    If yes then which form we have to fill TRAN-1/2 or 3. Thanks

  63. Hi, I am unable to submit GSTR1 for August 2017, for my business. I have uploaded all the invoice details, but when I submit, I receive the following error:

    “Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for the current date, Please visit gst.gov.in for details on GSTR-1 timelines.”

    What does this indicate? Has the deadline been revised?

    1. The home page of GST website shows due date of GSTR-1 for August as TBU. However, the return dashboard still shows it as 5th October 2017 for GSTR-1 and 10th for GSTR-2. Can someone please throw light on this?

        1. GST helpline is able to help with this. A per them, the due dates reflecting on the homepage are final and the ones in return dashboard are not updated and are irrelevant. Hence, there is no return due for August today. The due dates listed on GST homepage are to be followed.

  64. Hi am Antonio, and I am running a laundry and dry cleaning business. I have my GST reg NO and I got that no on 21/0917. I request you to guide me on the following queries:

    1) Since GST began in July, have I to pay from the commencement of date or I can pay from 21/09.17
    2) For example, in my laundry business, we received laundry for cleaning today but there are instances that clothes are never taken delivery many times. So please tell me how GST has to be paid. On receiving payment on delivery laundered clothes, or while billing of receiving dirty clothes?

    Many many thanks to you in advance.
    Regards
    Antonio

    1. You will be liable to pay GST from the date of registration i.e. from 21/09/2017. Taxation is based on the point of supply of service.
      Point of supply of services is earlier of receipt of payment or issue of the invoice.

  65. HI,
    I’m working in custom house agent, my question is

    1. what is rate of GST for transportation charges. as we are not transporter. We add some margin in transportation charges.

  66. My name is satkar. I purchased in July with GST, but i do registration in august what i am input gst credit of July carried forward to august.2017, but my GST return portal not showing in July return please help us can i gst credit in august return

  67. Dear Madam,
    I am Satbir Singh from Srinagar,Kashmir. I own a business of pharmaceutical products distribution. I have already filed gstr 1 and gstr 3b for July. I am trying to file gstr 2 for July but when I save the details of invoice of my supplier, the following message comes:
    “GSTR 2 save/ action on counterparts invoices is not allowed for current date. Please visit get portal for details on gstr 2 timelines”
    Please advise.

  68. Respected MAM
    I am raju jadhwani and i have GST number. I own company of M A ENTERPRISES. Firstly let me know how to correct the GST details, which is getting in my personal name instead of my firm name i.e M A ENTERPRISES, please suggest.

    Secondly, i am manufacture RCC manhole covers and i have to charge 28% GST. i want to know how this is being calculated when we put cement 20% -25% in our product which attracts 28% GST rest material is 5% GST and 18% GST. i feel we manufacturer of RCC manhole covers + rcc pipes +benches etc product should be charged between 12% -18% GST.

    mam its request we are loosing our present customers and hard to do business
    please do something for these products
    thanking you

    1. Dear Mam,

      How can i take my CST and Entry tax ITC in TRAN-1 form for which goods held in my stock as on 01/07/2017? Which part of TRAN-1, i have to fill?

    2. Product is classified and taxed according to the HSN code in which it falls and not according to the contents of which it is made up of. so check the HSN code for your product and apply the tax rate accordingly.

  69. Please explain “Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for current date, Please visit gst.gov.in for details on GSTR-1 timelines.”

  70. MADAM
    I AM PAID RS. 20306.00 EXCESS AMOUNT OF CGST, BUT NOT PAID THIS AMOUNT IN SGST, SO SHOWN MY RETURN IS NEGATIVE IN CGST & LIABILITY IN SGST, AFTER THIS I AM FURTHER PAID RS 20306.00 IN SGST, THEN I AM TRY TO FILLED THE 3B RETURN, BUT NOT FILLED, BECAUSE A ERROR MESSAGE SHOWN THAT CHECKSUM VALIDATION ERROR WHEN I AM OFFSET LIABILITY, PLS SUGGESTION ME

  71. DEAR MADAM, WRONGLY DEPOSITED IGST INSTEAD OF SGST HOW I CAN GET REFUND. ALSO NEED TO CHANGE BUSINESS PLACE IN GST REGISTRATION.

    REGARDS

  72. madam

    i have made a bill in gst .
    quantity rate amount
    10 10 100
    gst 18% 18
    labour 10
    total value 128.00

    in gstr1 invoice value which entry i will entered.
    if i entered gstr1 invoice value rs.128 is it right
    and second my party if entered in gstr2 return the invoice value rs.118 can it match
    or
    i have to pay gst on cartage rs.10
    please reply

    1. As labour charges is complimentary service to principal supply i.e. Sales of goods, it will be treated as a “composite supply” and you need to apply GST on total of Rs. 110 at the same rate, as applicable on goods.

      Composite supply means a supply is comprising two or more goods/services, which are naturally bundled and supplied in with each other in the ordinary course of business.

      1. Dear Mam, I have filed GSTR 1 and by mistake I have put excess amount at the place of total invoice value but my taxable amount and tax is given right so how can I modify the total invoice value which I have been given wrong and how it will effect..

          1. But i heard if I give wrong tax invoice value so at the time of filling the purchaser can modify or change it in GSTR 2A an then if I accept it’ll be automatically change. Is it right?

      2. Dear sir.

        I am a regular dealer Which GSTR Data submit in the closing month of September-2017?

        Please help me

        Hiran Roy
        Siliguri
        Westbengal

      1. Dear Mam,
        Thanks for your helpful answer. Mam i’m not registered under any existing law till 30/06/2017 because i’m a garments dealer and it is exempted goods but in GST i,m registered so am i liable to file TRAN-1 form.

  73. Hi Mam,

    I’m a textile dealer registered under GST actually i have purchased something in the month of June and i’m raising debit note against that purchase invoice in august month because the produce is defective and also i have make payment in July month. So is GST will be applicable in debit note will be raise against june month bill?

    1. If during filing TRAN-1 form under GST, you have claimed ITC to be carry forward on such purchase, then while issuing debit note you need to mention the applicable GST on invoice and need to pay the same.

  74. Hi, I got my proprietorship firm registered in June’2017. I supply paper products, stationery and other corporate fulfilment to the offices and hotels. what all is applicable for my firm? kindly suggest please

  75. HELLO ma’am
    I am composite dealer, but I have GST in normal way,so what should I do? And do I need to deposit GSTR 3B or I can pay by 18th October..If I change Normal to composite how long will it take and meanwhile do I need to deposit GSTR-3B. Please Reply

    Regards
    Thanks

  76. GST REGISTRATION FILED IN AUGUST WITH DATE OF COMMENCEMENT OF BUSINESS 01/07/2017. DO WE NEED TO FILE GST RETURNS FOR JULY 2017

  77. Dear Mam,

    Understand july and aug 2017 no input is allowed we need to pay on sales or services GST to be paid. is it true please.

  78. Madam

    1.Please know me gta 5% charged by transporter can avail as input tax credit by recipient of service.
    2.in case gta paid as reverse charge. can we take input credit of 5% gta.
    3. If part payment is paid by our supplier to transporter and balance payment made by us, who will pay reverse charge..if transporter does not charge 5% gst in his GR copy.

    In above cases transporter is not registered.

  79. Hi mam,

    I have query for buffing work business.

    1) Gst rate for selling buffing wheels ?

    2) I have newly registered (Proprietor) i.e i have received gst registration certificate (voluntary) as on 08.08.2017 so do i need to filled return before 20th Aug,2017??

  80. I saw in news papers that July and August GST return, we can file in Sep and even the payment can also be made in Sep or before that

  81. Dear Sir/Madam,
    You given like this;
    August 1, 2017 at 2:34 pm:
    Monthly payment of tax under GST is to be done upto 20th of succeeding month.
    But GST council told tax due is there it is to be paid between 15th & 17th of every month, then only it will accept returns on due date, i.e., on 20th. Pl. clarify.

  82. Hi,
    We have registered under Tamilnadu GST dealer,
    For the following transactions how GST applicable
    Material supplied in Tamilnadu and billing address is Maharashtra

  83. Dear Ma’am,

    I am a service provider rendering services to companies. Earlier i used to file service tax by my own. But after arrival of GST it becomes difficult to file return GSTR1, GSTR2 & GSTR3. Can you please explain how to file return in GST before due dates.

    Thank You

    1. You have to file your details related to supply in GSTR-1 by 10th of succeeding month. Then you have to file your details related to purchases in GSTR 2 by 15th of succeeding month and then you have to file monthly return by 20th of succeeding month.

      1. DEAR MAM,

        I did not submit my GSTR 1 for July, before the due date. then what can I do? Is it possible to file GSTR 2 or not?

  84. Hello Madam,

    I am a cloth related little business man. here i purchase different different types rejected cloth pieces from local unregistered business man in Surat city. after i carry these goods on behalf of my sale in other city. it means goods which i have purchase is not sell. when i will carry it goods after i will sell goods. it is not confirm which goods i purchase that will be sell or not that is not confirm. then how types sell invoice will prepare and which types of tax will include such cloth wastage material & other side there is not purchase invoice i have
    because i have purchase all materials from unregistered.

    1. In case of purchases from unregistered dealers, reverse charge mechanism applies.liability to pay tax shifts on the recipient of the goods instead of the seller of the goods.Input is allowed of the tax paid under reverse charge to the recipient of goods. invoice must mention that tax under reverse charge is payable.

  85. Hi,
    We are Mumbai,Maharashtra registered GST dealer, for following transactions how GST applicable
    1. Purchase from Vapi,sell to Ahmedabad
    2. Purchase from Vapi,sell to Hyderabad
    3. Purchase from Mumbai dispatching to Hyderabad for Gujarat manufacturer
    4. Purchase from Vapi, sell to Mumbai

  86. i am a service provider .nw i am gving service charge 15% against my service charges amount. Now am nmigrated to GST hw much percentage should i give…help

  87. Hi,
    I am Hospital Administrator, Pl help me regarding following doubts.

    Pharmacy:
    1. How to make sales invoices (pharmacy). shell we raise bills to the patients with new tax from 1st of July ?. since we purchased medicines with 5%, can i bill to the patient @ 12% (as per new GST tax). how to give discount and how to make tax invoice for 100% concession or free bill to the patient.
    2. What about the TAX for In-patient bill. There two types of patient treatment bills.
    a) Fixed procedure Package (Including procedure charge, bed, doctor, nurse,medicines, lab,etc)
    ex:Knee transplantation Rs.1Lac (Including everything)
    b) Non-package – Patient need to pay the bill whatever actual amount of services done to him/her.

    Please guide us and do the needful.

  88. Please Let me inform this also..

    Now, in Assam project we are paying tax at 5% as under Composition Scheme….So under GST We have to continued under this Scheme and paying 12% as applicable to Work Contractor or we can go under normal dealer Scheme??

      1. Hello,
        We are Civil Work Contractor of Defense Department ( GOVT) like MES , Navy & Air force.

        WE have Projects in diff states Please let me inform that Excess VAT Credit at the end of March can be carry forward for GST Payment or we shall Claim Refund for That???

  89. Dear Madam,

    I have developed two software on structural engineering design, and I have been selling them myself without the help of any agent, on line (thro’ internet) to my customers to any part in India. My annual turnover is under Rs.4 lakhs only which is below the threshold limit of Rs. 9 lakhs. As of now, I am not paying service tax as my turnover is less than the threshold limit of Rs. 9 lakhs.

    I would like to ask the following queries on the above subject:

    1. Is it necessary to do GST registration as my turnover is less than the threshold limit?

    2. As I understand that selling thro’ internet means e-commerce which requires GST registration, irrespective of the threshold limit. If that is the case, I will have to do GST registration in the states of India where I sell my software. Is this correct?

    3. Once I do GST registration, I will have to collect GST from my customers and pay to central and state governments monthly/quarterly, although my turnover is only less than Rs.4 lakhs. Is this correct?

    Please give your advise on the above queries at the earliest.

    Thanking you,

    Yours truly,

    N. Prabhakar
    Chartered Structural Engineer
    Vasai (E), Pin 401 208

    1. Yes, you can do voluntary registration under GST and according to the provisions of e-commerce, you will have to deduct 1% TCS and submit it to the government.

  90. Hello Madam,
    Good morning,
    Its nice that you have shared some info on GST from your side.

    May I have your email ID please.

    Regards,
    Chandra Babu S

        1. my name is Narasimha rao i want to submit the GST returns. kindly advise the how to get portal and how to fill the 3 B returns. kindly advise and secondly my firm is partnership firm and i want change the proprietor ship firm, kindly it is possible to change the proprietor ship. or not. and also advise terms and conditions if any taxes to be paid on closing stock or not.

          1. Go to http://www.gst.gov.in site and click on login type here your login ID and password. After that, you can see a dialogue box of RETURN dashboard click on that and select the period for which month you want to file return example. August then search and then u can see all returns type here. GSTR 3B ALSO.

            Login-Return dashboard-Select period-GSTR 3B

        2. When I file GSTR 3B, for example, July month and your IGST input are 40000 and output 10000 so after adjustment of 10000, you still have 30000 input in IGST. And if you are CGST and SGST output is 20000 and 20000 so firstly adjust your IGST input with CGST 20000 and then pay balance Rs. 10000 for adjustment of SGST balance of 10000 for SGST u have to pay in cash….

          Means IGST input firstly adjust with IGST, then with CGST and lastly with SGST.

          When you are filling Return Of GSTR 3b when you submit then last dialogue box will be visible for liability set off here u can Set off IGST with IGST and also IGST with CGST and SGST.

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