GST Return filing Due Date Calendar
| Return | Category of Tax Payer | Time Period | Due Date |
| GSTR-3B | All taxpayers* to file along with payment of taxes | Every month till March 2018 | 20th of the succeeding month |
| GSTR-1 | Taxpayers* with annual aggregate turnover up to Rs. 1.5 crore are required to file on quarterly basis | July-Sep 2017 Oct-Dec 2017 Jan-Mar 2018 |
31st Dec 2017 15th Feb 2018 30th April 2018 |
| Taxpayer* with annual aggregate turnover more than Rs. 1.5 crore need to file on monthly basis | July-Oct 2017 Nov 2017 Dec 2017 Jan 2018 Feb 2018 Mar 2018 |
31st Dec 2017 10th Jan 2018 10th Feb 2018 10th Mar 2018 10th April 2018 10th May 2018 |
|
| GSTR-4 | Taxpayers who have opted for Composition Scheme are required to file every quarter | July-Sep 2017 | 24th Dec 2017 |
| GSTR-5 | Non Resident Taxable Person are required to file every month | July 2017 | 15th Dec 2017 |
| GSTR-5A | Non resident Foreign taxpayers who have come for a short period to make supplies in India are required to file by providing information online or through database access retrieval system | July 2017 | 15th Dec 2017 |
| GSTR-6 | Input Service Distributor are required to file | July 2017 | 31st Dec 2017 |
* Taxpayers other than composition dealers, input service distributors and casual taxpayers
Whether a prohibited claim in a contract applies only to the employer and not to the Arbitral Tribunal – Matter…
Where a contractual employee is terminated on the sole ground of ineligibility, the Court is entitled to examine its correctness…
Upon deceased acquiring family, GPF nomination in favour of mother became invalid and in absence of fresh nomination, mother and…
GSTN Advisory on Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A As…
ITC can’t be denied on ground that supplier’s registration was cancelled subsequently when supplier had filed GSTR-1 and GSTR-3B for…
Amount of Rs. 6 lakh claimed to have been received as gift from parents in law not an excessively or…