GST is a substitute for 23 taxes and 17 cesses. GST came into force on 1st July 2017 returns is a document, contains details of Income which a taxpayer is required to filed. GST is collected in four ways CGST, SGST, UGST & IGST. Everyone who is registered under GST has to make GST returns on right time, here is the latest information on GST due date extension latest news.
There are Three Types of Dealers
- Regular Dealer
- Composite Dealer
- Specific Register Dealer
Form Under Regular Dealer:
- GSTR-1
- GSTR-2
- GSTR-3
- GSTR-9
- GSTR-3B
Forms for Composite Dealer:
- GSTR-4
- GSTR-9A
Forms for Specific Dealers:
- GSTR-5
- GSTR-5A
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-10
- GSTR-11
What is UGST :
The Tax Collected in union territories. GST Collected in the stock of Chandigarh, Dadra Nagar & Havali, Andaman Nicobar & Lakshadweep etc…
GST Due Date Extension Latest News:
- Due date of GSTR-3B filing for the month of July 2018 is 20th Aug 2018 now the date extended to 24th Aug 2018.
- GSTR-6 Filling Return for the period of July’18 to Aug’18 Due Date is 30th Sep’2018
- GSTR-6 Filling Return for the period of July 2017 to June & June 2018 is Extended July 31st, 2018
- Due date of GSTR-3B filing for the month of April 2018 is 20 May 2018 now the date extended to 22nd May 2018.
Due dates of More then Annual Turnover 1.5 cr Regular Dealers
GSTR 3B Due Date:
| Month | Due Date |
| April-2018 | 22nd May |
| May-2018 | 20th June |
| June-2018 | 20th July |
| July-2018 | 24th Aug |
GSTR 1 Due Date(Turnover exceeding Rs. 1.5 Crores or opted to file monthly Return):
| Month | Due Date |
| April-2018 | 10th May |
| May-2018 | 10th June |
| June-2018 | 10th July |
| July-2018 | 11th Aug |
| August-2018 | 11th Sep |
GSTR 9 Due Date: 31st December next Financial Year
Note: GSTR2 & GSTR3 filling currently suspended
Quarterly GST Return due date (Less the Annual Turnover 1.5 cr Composite Dealers):
GSTR 4 Due Date:
| Quater | Due Date |
| Jan-Mar’2018 | 18th April |
| Apr-Jun’2018 | 18th July |
| Jul-Sep’2018 | 18th Oct |
GSTR 1 Due Date(Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores):
| Quater | Due Date |
| Apr-Jun’2018 | 31st July |
| Jul-Sep’2018 | 31st Oct |
GSTR-9A Due Date: 31st December next Financial Year
Due Date of Specific Dealers :
GSTR-5 Due Date (Non-Resident foreign taxable person):
| Month | Due Date |
| May-2018 | 20th June |
| June-2018 | 20th July |
| July-2018 | 20th Aug |
| August-2018 | 20th Sep |
GSTR-5A Due Date (Online Information and Database Access or Retrieval (OIDAR)) :
| Month | Due Date |
| May-2018 | 20th June |
| June-2018 | 20th July |
| July-2018 | 20th Aug |
| August-2018 | 20th Sep |
GSTR-6 Due Date (Input Service Distributor):
- GSTR-6 Due Date From Month July’18 to Aug’18 Due Date is 30th Sep’2018
- GSTR-6 Due Date From Month July’17 to June’18 Due Date is 31st July’2018
GSTR-7 Due date: 10th of the next month
GSTR-8 Due Date (E-Commerce Operators): 10th of the next month
GSTR-10 Due Date: The Registered Persons who cancelled and Surrender GST Registration Return should be filed within three months from the date of Cancellation or Surrender (or) date of cancellation order whichever is later.
GSTR-11 Due Date: 28th of the following month
TRAN-02 Due Date: 30th June 2018