Due date for gst payment

Due date for gst payment

Returns can be filed using any of the following methods:

1. GSTN portal (www.gst.gov.in )

2. Offline utilities provided by GSTN

3. GST Suvidha Providers (GSPs)

Return Form	Particulars	Frequency	Due Date
GSTR 1 due date	Details of outward supplies of taxable goods and/ or services effected (Section 37 of the CGST Act, 2017).	Monthly	10th of the next month
GSTR 2 due date	Details of inward supplies of taxable goods and/ or services effected claiming input tax credit (Section 38 of the CGST Act, 2017).	Monthly	15th of the next month
GSTR 3 due date	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax (Section 39(1) of the CGST Act, 2017).	Monthly	20th of the next month
GSTR 3b due date	Simple return for Jul 2017- Mar 2018	Monthly	20th of the next month
GSTR 4 due date	Return for compounding taxable person (Section 39(2) of the CGST Act, 2017)	Quarterly	18th of the month succeeding quarter
GSTR 5 due date	Return for Non-Resident foreign taxable person (Section 39(5) of the CGST Act, 2017)	Monthly	20th of the next month or within 7 days after the last day of the period of registration specified u/s 27(1), whichever is earlier
GSTR 6 due date	Return for Input Service Distributor (Section 39(4) of the CGST Act, 2017)	Monthly	13th of the next month
GSTR 7 due date	Return for authorities deducting tax at source (Section 39(3) of the CGST Act, 2017)	Monthly	10th of the next month
GSTR 8 due date	Details of supplies made by e-commerce operator and the amount of gst collected	Monthly	10th of the next month
GSTR 9 due date	Annual Return (section 44 of the CGST Act,2017) (a) Who Files: Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer. (b) In this return, the taxpayer needs to furnish details of expenditure and details of income for the entire Financial Year.	Annually	31st December of next financial year
GSTR 10 due date	Final Return (Section 45 of the CGST Act, 2017)	Once. When registration is cancelled or surrendered	Within three months of the cancellation or the   date of  order cancel, whichever is later.
GSTR 11 due date	Details of inward supplies to be furnished by a person having UIN and claiming refund.	Monthly	28th of the month following the month for the statement is actually filed

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