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GST Calendar 2018 | Revised GST Return Due Dates Extended 2018

GST Return Due Dates for the month of May-July 2018. CBEC extends due dates for monthly/ quarterly GSTR filing. GSTR-1, GSTR-3B, GSTR-4, GSTR-6, TRAN-2, CMP-02, ITC-03, ITC-04.

GST Return Due Dates for the month of April 2018. GST Return Due Dates for the month of May 2018. GST updated calendar for the month of April 2018. GSTR-1, GSTR-2, GSTR-3, GSTR-4, ITC-1, ITC-4, TRAN-1, TRAN-2, GSTR-5, GSTR-6, GSTR-5A, GSTR-3B, GSTR-2 and GSTR-3.

The Central Board of Excise and Customs (CBEC) has further extended the last date for filing of monthly as well as quarterly GSTR-1 till 30-April-2018. Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹1.5 crores. Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹1.5 crore.

GSTR-1:

Form GSTR-1 contains details of outward supplies (i.e. sales) of taxable goods and/or services. GSTR-1 can either be filed quarterly or monthly.

Quarterly return: As per 22nd GST Council meeting of 6th October 2017, taxpayers with annual turnover up to ₹1.5 crores will submit quarterly returns. Therefore, registered persons with an aggregate turnover ≤₹1.5 crore may opt for quarterly return filing.

Monthly return: Registered persons with aggregate turnover of more than 1.5 crore must file a monthly return. For those with aggregate turnover of less than 1.5 crore, the monthly return is optional.

GST Return Due Dates April 2018 to July 2018

[Updated vide Notification No. 17/2018, 18/2018, 19/2018 and 20/2018 – Central Tax dated 28.03.2018]

  • 1-April-2018: e-Way Bill is mandatory for inter-state supply of Goods.
  • 10-April-2018: Monthly return in GSTR-1 (FEB 2018) Turnover more than 1.5 Crore.
  • 18-April-2018: Quarterly return GSTR-4 (Jan-March 2018) for composition scheme.
  • 20-April-2018: Monthly summary return GSTR-3B (March 2018).
  • 25-April-2018: Quarterly ITC-04 (Jan-March 2018) Goods/Capital Goods sent to Job Worker.
  • 29-April-2018: Statement for declaration of stock as on 31-10-2017 in ITC-03 for taxpayers who have shifted from regular to composition scheme w.e.f. 01/11/2017.
  • 30-April-2018: Quarterly return in GSTR-1 (Jan-March 2018) for Turnover upto 1.5 Crore.
  • 10-May-2018: Monthly return in GSTR-1 (March 2018) Turnover more than 1.5 Crore.
  • 31-May-2018: Monthly return in GSTR-1 (April 2018) Turnover more than 1.5 Crore.
  • 10-June-2018: Monthly return in GSTR-1 (May 2018) Turnover more than 1.5 Crore.
  • 30-June-2018: GST Council in 26th meeting held on 10th March, 2018, the liability to pay tax on reverse charge (RCM) basis deferred till 30.06.2018.
  • 30-June-2018: Last date to file TRAN-2 has been extended till 30th June 2018 by Order No. 1 /2018-Central Tax dated 28-03-2018.
  • 10-July-2018: Monthly return in GSTR-1 (June 2018) Turnover more than 1.5 Crore.
  • 31-July-2018: Quarterly return in GSTR-1 (April-June 2018) for Turnover upto 1.5 Crore.
  • 31-July-2018: GSTR-6 (July 2017 to June 2018) by an Input Service Distributor.

 

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