Important GST Dates – Your Calendar for GST 2017 :

Filing of returns with the Government within stipulated dates is important for a taxpayer to avoid payment of any Interest and Penalty.

Being the first year of implementation of GST law, Government has provided several relaxations to taxpayers, one such being  time extension for filing of GST returns.

A GST calendar can help you remember when to file your returns. Forms GSTR-1, 2, 3 are to be a filed by a person registered under GST for each month other than the people who are registered under the composition scheme. A person registered under the composition scheme has to file GSTR-4 under GST for each quarter. 

For the July 2017 to March 2018, GSTR-3B is also required to be filed. GSTR 3B is a simple return that has to be filed by every GST registrant.

Latest Update: Order No. 09 and 10/2017 dated 15th November 2017 has extended the due date for filing of GST TRAN-1 to 27th December 2017 23rd GST Council Meet on 10th November 2017 Relief in GSTR compliance All businesses to file GSTR-1 and GSTR-3B till March 2018. GSTR-2 and GSTR-3 filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers Turnover under Rs 1.5 Cr to file quarterly GSTR-1 Turnover above Rs 1.5 Cr to file monthly GSTR-1 All businesses to file GSTR-3B by 20th of next month till March 2018. Extension of GSTR-1 filing Due Dates For turnover upto Rs 1.5 cr Period (Quarterly) Due dates July- Sept 31st Dec 2017 Oct- Dec 15th Feb 2018 Jan- Mar 30th April 2018 For turnover of more than Rs 1.5 cr Period Dates July to Oct 31st Dec 2017 Nov 10th Jan 2018 Dec 10th Feb 2018 Jan 10th Mar 2018 Feb 10th Apr 2018 March 10th May 2018 Others GSTR filing extensions Return Revised Due Date Old Due Date GSTR-5 (for Non Resident) 11th Dec 2017 Earlier of 20th August 2017 or 7 days from date of registration GSTR-5A(By person supplying OIDAR) 15th Dec 2017 20th November 2017 GSTR-4 (for Composition Dealers) 24th Dec 2017 18th October 2017 GSTR-6 (for Input Service Distributor) 31st Dec 2017 13th August 2017

As per 22nd GST Council meeting of 6th October 2017

• Businesses with annual turnover up to 1.5 crores will submit quarterly returns. Taxes will be paid quarterly.

Due dates of filing GSTR-3B for August to December 

Month	Last Date of filing GSTR-3B
August 2017	20th September 2017
September 2017	20th October 2017
October 2017	20th  November 2017
November 2017	20th  December 2017
December 2017	20th  January 2018
January 2018	20th  February 2018
February 2018	20th  March 2018
March 2018	20th  April 2018

Having known the dates now, make sure to mark this on your calendar!

Here is a quick look of upcoming Statutory due dates in December 2017 :