GST RETURN FILING DUE DATE
| Form No. | Particulars | Due Date |
|
(1) Regular Returns |
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| GSTR-1 | Outward Supplies (Sales) Turnover up to Rs. 1.5 Cr Quarterly filing | Last day of the month succeeding quarter* |
| Turnover above Rs. 1.5 Cr Monthly filing | 11th of next month** | |
| GSTR-2 | Inward Supplies (Purchases) (Auto Populated) | 15th of next month |
| GSTR-3 | Auto-Generated Return | 20th of next month |
| GSTR-3B | Summary return for Payment of Tax | 20th of next month |
| GSTR-9 | Annual Return (Yearly) | 31st December of next financial year |
|
(2) Composition Scheme Returns |
||
| GSTR-4 | Composition Tax Payer (Quarterly) | 18th of the month succeeding quarter |
| GSTR-9A | Annual Return for Composition Tax Payer | 31st December of next financial year |
|
(3) Special Returns |
||
| GSTR-5 | Return for Non resident foreign taxable person | 20th of next month |
| GSTR-6 | Return for Input Service distributor | 13th of next month |
| GSTR-7 | Return for authorities deducting tax at source | 10th of next month |
| GSTR-8 | E-commerce operators who are required to deduct TCS (Tax Collected at Source) |
10th of next month |
| GSTR-10 | Final Return (At the time of Cancellation) |
Within 3 months of later of cancellation or order of cancellation |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming refund | 28th of the month following the month for which statement is filed |
PENALTY PROVISIONS
| No. | Type of Default | Default Charges | ||
| (1) Late Fees on Delayed Filing of Returns | ||||
| Sr.no. | Type of return | CGST | SGST | |
| 1 | Nil Return | Rs.10/- | Rs.10/- | |
| Others | Rs.25/- | Rs.25/- | ||
|
(2) Interest on Delayed Payment of Tax |
||||
| 1 | Tax paid after due dates | 18% p.a. | ||
| 2 | Excess ITC Claimed or Undisclosed Output Tax | 24% p.a. | ||
|
(3) Penalty for certain cases |
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| 1 | Supply of Goods or Services or both without issue of invoice or false invoice | Rs. 10,000 or an amount equivalent to the tax evaded |
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| 2 | Amount collected but not paid within 3 months of due date of its payment to government. | |||
| 3 | Takes or utilizes ITC without actual receipt of goods or services or both either fully or partially. | |||
| 5 | Obtains Refund of tax fraudulently | |||
| 6 | Liable to register under this tax but fails to obtain registration or gives false information while applying for registration | |||
| 7 | Transports taxable goods without documentation | |||
| 8 | Fails to furnish any information or documents called by the Officer or gives false information | |||
| 9 | Issues invoices or documents by using GSTIN of other registered person | |||
| 10 | Issues an invoice without supply of goods and/or services | |||
| 11 | Fails to maintain proper books of account | |||
