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UPDATE: As a part of the COVID-19 relief package announced on 13th May’20, the last date to file GST returns has been extended to the end of June, 2020.
Table of Contents :
UPDATE: Due to COVID-19 pandemic, time limit for any compliance under the GST laws, where the time limit is expiring between 20th March, 2020 to 29th June, 2020 has been extended to 30th June, 2020.
As per CBIC Press Release dated 14th November’19, the last date to file GSTR 9 (Annual Return) and GSTR 9C (Reconciliation Statement) for FY 2017-18 has been extended to 31st December, 2019. Additionally, the last date for filing of GSTR 9 and GSTR 9C for FY 2018-19 has been extended to 31st March, 2019.
GSTR-1 Due Dates 2019
- Annual Turnover up to Rs. 1.5 crore- GST Return filed Quarterly
| Period | Due Date |
| April-June 2019 | 31st July, 2019 |
| July- September 2019 | 31st October, 2019 |
| October- December 2019 | 31st January, 2020 (Tentative) |
- Annual Turnover more than Rs. 1.5 crore- GST Return filed Monthly
| Period | Due Date |
| April 2019 | 11th May 2019 |
| May 2019 | 11th June 2019 |
| June 2019 | 11th July 2019 |
| July 2019 | 11th August 2019* |
| August 2019 | 11th September 2019 |
| September 2019 | 11th October 2019 |
| October 2019 | 11th November 2019 (Tentative) |
| November 2019 | 11th December 2019 (Tentative) |
| December 2019 | 11th January 2020 (Tentative) |
*Note: For taxpayers whose annual turnover is more than Rs. 1.5 crore and principal place of business lies in Jammu and Kashmir and certain districts of Bihar, Karnataka, Uttarakhand, Kerala, Maharashtra, Odisha and Gujarat, the due date to submit GSTR-1 for July’19 is 20th September, 2019.
GSTR- 3B Due Date 2019
The due date for GSTR-3B for the month of August, 2019 is 20th September, 2019.
Please note that for taxpayers whose principal place of business lies in Jammu and Kashmir and certain districts of Bihar, Karnataka, Uttarakhand, Kerala, Maharashtra, Odisha and Gujarat, the due date to submit GSTR-3B for the quarter ending July 2019 is 20th September, 2019.
Note: As per the 37th GST Council Meeting, due date for furnishing of return in Form GSTR-3B for October, 2019 to March, 2020 will be announced in accordance with the new GST return system.
CMP-08 Due Date 2019
| Period | Due Date |
| April- June 2019 | 31st August, 2019 (as per 36th GST Council Meeting) |
| July- September 2019 | 18th October, 2019 |
GSTR-5 and GSTR-5A Due Dates 2019
Due date for filing return via GSTR-5 and GSTR-5A is typically 20th of the next month.
| Form | Period | Due Date |
| GSTR-5 (non-resident taxpayers) | August 2019 (monthly) | 20th September, 2019 |
| GSTR-5A (non-resident taxpayers who provide OIDAR services ) | August 2019 (monthly) | 20th September, 2019 |
GSTR-6 Due Date 2019
The due date for filing GST return in GSTR-6 by input service distributors is generally 13th of the next month. For instance, last date for submitting GSTR-6 for the month of August was 13th September, 2019.
Note: For taxpayers whose principal place of business lies in Jammu and Kashmir and certain districts of Bihar, Karnataka, Uttarakhand, Kerala, Maharashtra, Odisha and Gujarat, the due date to submit GSTR-6 for the month of July is 20th September, 2019.
GSTR-7 Due Date 2019
| Period | Due Date |
| October’18-July’19 | 31st August, 2019** |
| August 2019 | 10th September, 2019 |
| September 2019 | 10th October, 2019 |
**Note: As per CBIC notification, taxpayers whose principal place of business lies in Jammu and Kashmir and certain districts of Bihar, Karnataka, Uttarakhand, Kerala, Maharashtra, Odisha and Gujarat have been granted a relaxation. For such individuals, the due date to submit GSTR-7 for October ’18-July ’19 is 20th September, 2019.
GSTR-8 Due Date 2019
Due date for submitting TCS (Tax Collected at Source) via GSTR-8 is 10th of next month.
| Period | Due date |
| April 2019 | 10th May, 2019 |
| May 2019 | 10th June, 2019 |
| June 2019 | 10th July, 2019 |
| July 2019 | 10th August, 2019 |
| August 2019 | 10th September, 2019 |
| September 2019 | 10th October, 2019 |
| October 2019 | 10th November, 2019 (Tentative) |
| November 2019 | 10th December, 2019 (Tentative) |
| December 2019 | 10th January, 2020 (Tentative) |
GSTR-9, GSTR-9A and GSTR-9C (Annual Forms)- Due Dates 2019
Last date to file GSTR-9, GSTR-9A and GSTR-9C for the year 2017-18 is 30th November, 2019.
Note: As per 37th GST Council Meeting, GSTR-9 has been made optional for taxpayers with an aggregate turnover of up to Rs. 2 crores for FY 2017-18 and FY 2018-19.
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GSTR-10 Due Date 2019
GSTR-10 is used to file final GST returns by those who opt for GST cancellation or whose GST registration has been canceled by a GST officer. Hence there is no fixed due date for this return as it depends on the date of GST cancellation.
GSTR-11 and RFD-10- Due Date 2019
GSTR-11 is used to claim GST refund for goods and services bought in India by foreign diplomatic missions and embassies with a Unique Identification Number (UIN). The due date to submit GSTR-11 is typically 28th of the next month for which refund statement is filed. Thus, GSTR-11 for September 2019 will have to be submitted on or before 28th October 2019.
Additionally, RFD-10 should be filed 18 months after the end of the quarter for which the refund has to be claimed. Thus if you want to claim a refund for April to June 2018 quarter, RFD 10 can only be submitted after December 2019.