Due Date of GST Return & Penal Provision
19 August 2019


Form No. Particulars Due Date

(1) Regular Returns

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



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

1 Supply of Goods or Services or both without issue of invoice or false invoice Rs. 10,000
an amount equivalent to the tax evaded
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