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 9C in FY 2020-21 and FY 2021-22 etc.
Note:- Recently, the Indian government has extended the due dates of GSTR 7, GSTR 3B and GSTR 1 forms for those taxpayers whose principal place belonging Manipur state. read notification
GSTR 1 Due Dates Turnover up to INR 1.5 Crore
Period (Quarterly)
Revised Last Dates
January – March 2024
13th April 2024
October-December 2023
13th January 2024
Note:
Time Period for Furnishing Details in Form GSTR 1 (Quarterly) Read More ”
“If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.
GSTR 1 Due Dates Turnover More Than INR 1.5 Crore
Period (Monthly)
Revised Last Dates
March 2024
11th April 2024
February 2024
11th March 2024
Note:
Extension the time limit for furnishing the details of outward supplies in GSTR 1 (for more than 1.5 crore turnover)
“Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)
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 Filing Due Date for January 2024
Annual Turnover of More Than INR 5 Cr in Previous FY
Period (Quarterly)
Revised Last Dates
March 2024
20th April 2024
February 2024
20th March 2024
GSTR 4 Annual Filing Due Dates
GSTR 4 Annual Return FY 2023-24
30th April 2024
GSTR 4 Annual Return FY 2022-23
30th April 2023
GSTR 4 Annual Return FY 2021-22
30th April 2022
GSTR 4 Annual Return FY 2020-21 (Revised)
31st July 2021
Note:
“Form GSTR-4 Annual Return by Composition Taxpayers, for the FY 2019-20, is now available for filing.”
“GSTR 4 return revisions under 32nd GST council meeting: File annually return instead of quarterly along with tax paid to be a quarterly basis.”
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 CMP 08 Quarterly Payment Filing Due Dates for FY 2023-24
Period (Quarterly)
Due Dates
1st Quarter – April to June 2023
18th July 2023
2nd Quarter – July to September 2023
18th October 2023
3rd Quarter – October to December 2023
18th January 2024
4th Quarter – January to March 2024
18th April 2024
Note:
Relaxations in filing form CMP-08 for composition taxpayers: for a quarter of January-March, 2021, instead of 18th April 2021, composition taxpayers can now file their quarterly return in form CMP-08, without interest up to 3rd May 2021, with 9% reduced interest between 4th May to 18th May 2021, and with 18% interest from 19th May 2021 onwards.
“Nil Return Filing via SMS for GSTR 1, GSTR 3B, Cmp 08, Etc”. Read More
GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date
Period (Monthly)
Due Dates
March 2024
13th April 2024
February 2024
13th March 2024
GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date
Period (Monthly)
Due Dates
March 2024
20th April 2024
February 2024
20th March 2024
Due Dates for GSTR 6
Period (Monthly)
Due Dates
March 2024
13th April 2024
February 2024
13th March 2024
Note:- TRAN-2 July to December 2017 has been announced to be filed until 30th June 2018.
Revised GSTR 7 Due Date for TDS Deductor
Period (Monthly)
Due Dates
March 2024
10th April 2024
February 2024
10th March 2024
Note:-
39th GST Council Meeting:– “Extension of due dates for FORM GSTR-7 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press Release
The due date of filing form GSTR 7 for selected districts of Assam, Manipur or Tripura has extended till 25th of December (Read Notification)
GSTR 8 Due Date for TCS Collector
Period (Monthly)
Due Dates
March 2024
10th April 2024
February 2024
10th March 2024
Due Date for GST Return 9 Annual Form
Period (Annually)
Due Dates
GSTR 9 (Annual Return) FY 2023-24
31st December 2024
Due Date for GST Audit Form 9C
Period (Annually)
Due Dates
GSTR 9C (GST Audit Form) FY 2023-24
31st December 2024
Due Date for GST Return 9A Composition Annual Form
GSTR 9A Composition Annual Return
Revised Due Date
GSTR 9 (Annual Return) FY 2017-18
31st January 2020 (Date Showing After Login on GST Portal)
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
Period (Annually)
Due Dates
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 supplier to business
GSTR 3
To be updated
Regular Dealers Monthly Return
GSTR 3A
–
Notice of failure of returns furnishing to registered taxpayer
GSTR 3B
20th of Next Month (Only from July to March 2018)
All Dealers
GSTR 4
18th of Next Quarter
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 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.
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 when the returns are actually filed.