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Download Printable GST Filing Date Chart

Download Printable GST Filing Date Chart

Download Printable GST Filing Date Chart

Download Printable GST Filing Date Chart : A Return is a document that a taxpayer is required to file as per the law with the tax administrative authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return. Similarly, there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).

Download Printable GST Filing Date Chart

In the table below, we have provided details of all the returns which are required to be filed under the GST Law.

Return FormWhat to file?By Whom?By When?
GSTR-1Details of outward supplies of taxable goods and/or services effectedRegistered Taxable Supplier10th of the next month
GSTR-2Details of inward supplies of taxable goods and/or services effected claiming input tax credit.Registered Taxable Recipient15th of the next month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.Registered Taxable Person20th of the next month
GSTR-4Quarterly return for compounding taxable person.Composition Supplier18th of the month succeeding quarter
GSTR-5Return for Non-Resident foreign taxable personNon-Resident Taxable Person20th of the next month
GSTR-6Return for Input Service DistributorInput Service Distributor13th of the next month
GSTR-7Return for authorities deducting tax at source.Tax Deductor10th of the next month
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedE-commerce Operator/Tax Collector10th of the next month
GSTR-9Annual ReturnRegistered Taxable Person31st December of next financial year
GSTR-10Final ReturnTaxable person whose registration has been surrendered or cancelled.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UINPerson having UIN and claiming refund28th of the month following the month for which statement is filed

Download Printable GST Filing Date Chart

The GST Council in its meeting on July 2-3 had shared a revised format for returns which are required to be filed under the GST regime. In this article, we will discuss the revised heads and the new format.

In our previous article, we have discussed all the returns that are required to be filed under Goods and Services Tax. We have also discussed the different types of returns applicable to a specific taxable person such as Input Service Distributor, E-Commerce Operator etc.

According to the GST law, every registered taxable person is required to submit the details of outward supplies in the GSTR-1. This return is required to be filed within 10 days from the end of the tax period, or the transaction month (in simple words).

GSTR-1 has a total of 13 headings. However, the taxable person need not worry as most of these will be prefilled. Before we dive deep into the various sections of this return, we need to understand certain terms. These are:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UID – Unique Identity Number for Embassies
  3. HSN – Harmonized System of Nomenclature for goods
  4. SAC – Services Accounting Code
  5. GDI – Government Department Unique ID where department does not have a GSTIN
  6. POS – Place of Supply of Goods or Services – State Code to be mentioned.

Download Printable GST Filing Date Chart

GSTR-2

Furnishing Details of Inward Supply

In our previous article, we understand the various headings of GSTR-1. To further our discussion, we are taking up GSTR-2.

According to revised model GST law, every registered taxable person is required to furnish details of Inward Supply for a tax period. This return has to be filed by the recipient of (goods/services) supplies within 15 days from the end of the relevant tax period. Tax period here means the end of the relevant month.

Most of the headings under this return are auto-populated from counter-party GST return.

Download Printable GST Filing Date Chart

GSTR-3

Filing of Monthly Return under GST – GSTR-3

We discussed earlier various heads under GSTR-1 and GSTR-2. GSTR-1 requires the taxpayer to furnish details of outward supply. Similarly, GSTR-2 mandates furnishing details of inward supply or purchases in simple words. Continuing further in our series, here we are discussing various heads and their information source under GSTR-3.

Every registered taxpayer is required to file monthly return before 20th of next month.

Download Printable GST Filing Date Chart

GSTR-4

Return Filing by Composition Dealer – GSTR-4

It is expected that 8 million business will get registered under the upcoming GST regime. Administration of such a large volume of taxpayers is going to be a tedious task for the government. To reduce such hassles, the government has introduced composition scheme. Under this scheme registered taxable person is required to furnish only one return on a quarterly basis. 

Download Printable GST Filing Date Chart

GSTR-5

RETURN FOR NON-RESIDENT TAXABLE PERSON (FOREIGNERS) UNDER GST LAW

Every registered non-resident taxable person is required to furnish a return in GSTR-5 electronically through the Common Portal. This can be done directly or from a Facilitation Centre. GSTR-5 requires business details for non-resident including the details of outward supplies and inward supplies.

Basis such information registered foreign taxpayer shall pay the tax, interest, penalty, fees etc. within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.

Non-Resident Foreign Taxpayer

Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such person is required to furnish details of all taxable supplies in GSTR-5

Download Printable GST Filing Date Chart

GSTR-6

Input Service Distributor Required to File GSTR-6

We recently discussed the concept of Input Services Distributor and its implication under the GST regime. Here we are extending our discussion and focusing on return filing aspect for Input Service Distributor (ISD). An ISD is required to furnish details of invoices in form GSTR-6 through the GST portal.

Every Input Service Distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6. This return will contain details of tax invoices on which credit has been received. GSTR-6 needs to be furnished by 15th of the month succeeding the tax period.

Download Printable GST Filing Date Chart

GSTR-7

TDS Return GSTR-7

In our previous article, we discussed the provisions related to Tax Deduction at Source under GST regime. To further our discussion, here we are providing you with a guide on filing GSTR-7. 

GSTR-7 needs to be furnished by 10th of the month succeeding the tax period.

Liability to Deduct Tax at Source under GST

Every registered taxable person required to deduct tax at source under section 37 shall furnish a return in FORM GSTR-7 electronically through the Common Portal.

These details furnished by the operator shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7.

Tax Deduction certificate shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of GSTR-7.

Download Printable GST Filing Date Chart

GSTR-8

Statement for E-Commerce Operators – GSTR-8

We discussed earlier about the impact of goods and services tax on e-commerce industry. Continuing our discussion further about the return filing requirement from an e-commerce operator, here we are detailing the information requirement in GSTR-8. 

Requirement to Furnish GSTR-8

Every e-Commerce operator, who is required to collect tax at source (TCS) under GST, shall furnish a statement in form GSTR-8 electronically through the Common Portal. This return shall contain details of supplies effected and the amount of tax collected as required under sub-section (1) of section 43C of Model GST Law. GSTR-8  is required to be filed before 10th of next month.

Counter-Party Information Return To Be Auto-Populated

The details of tax collected at source by an e-commerce operator under section 43C furnished in form GSTR-8 shall be made available to the concerned taxable person in Part D of form GSTR 2A electronically through the Common Portal and such taxable person may include the same in his GSTR-2.

Download Printable GST Filing Date Chart

GSTR-9

Annual Return – GSTR-9

Every registered taxable person is required to furnish an annual return under GST law, electronically in FORM GSTR-9 through the Common GST Portal. Likewise, a taxable person registered as a composition dealer shall furnish the annual return in FORM GSTR-9A.

GST law also states that every registered taxable person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited. Such businesses shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9B, electronically through the Common Portal. GSTR-9 needs to be furnished by 31st December of next financial year.

Download Printable GST Filing Date Chart

GSTR-10

Final Return Under Goods and Services Tax: GSTR-10

Every registered taxable person is required to furnish a final return under section 31, and they shall furnish such returns electronically in FORM GSTR-10 through the Common Portal within three months of the date of cancellation or date of cancellation order, whichever is later.

A taxable person who ceases to do business voluntarily or by way of an order by the authorities is required to furnish this return.

Following are the sections which will be auto-populated at the time of system login:

  • GSTIN  
  • Legal Name  
  • Business Name
  • Address

Download Printable GST Filing Date Chart

GSTR-11

Inward Supplies Statement for UIN: GSTR-11

As per the Model GST law, every person, who has been issued a Unique Identity Number and claims a refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods and/or services in FORM GSTR-11. This return needs to be furnished by 28th of the month, following the month for which supply is received.

UIN : 

Unique Identity Number is a special classification made for foreign diplomatic missions and embassies which are not liable to taxes in Indian territory. Any amount of tax direct or indirect collected from such bodies is refunded back to them. 

Download Printable GST Filing Date Chart

Check here to download Download Printable GST Filing Date Chart :

SL NO. TOPICSLINK
1.Download Printable GST Filing Date Chart PDFCHECK HERE
2.Download Printable GST Filing Date Chart EXCELCHECK HERE

Check here to know more on GST and to download GST Billing Rules :

SL NO. TOPICSLINK
1.Invoicing Under GST CHECK HERE
2.Invoicing Under GST RulesCHECK HERE

Check here to know more on GST HSN Code with Rate :

SL NO. TOPICSLINK
1.GST Rate ScheduleCHECK HERE
2.GST Rate by GST CouncilCHECK HERE
3.GST HSN Codes EnrollnmentCHECK HERE

Check here to know more on GST HSN CODE in Excel Format :

SL NO. TOPICSLINK
1.GST HSN Code list in Excel FormatCHECK HERE
2.GST Rate List with HSN Code – All Items ListCHECK HERE
3.GST Invoice Format PDFCHECK HERE
4.GST Invoice Format ExcelCHECK HERE
5.

HSN Code List for GST in Word

CHECK HERE 
6. Item Wise GST Rates Decided on 18th June 2017 on Certain ServicesCHECK HERE

Check here to know more on GST Delivery Challan :

SL NO. TOPICSLINK
1.GST Delivery Challan Excel format 1CHECK HERE
2.GST Delivery Challan Excel format 2CHECK HERE
3.GST Delivery Challan PDF formatCHECK HERE

For more on GST and Download Printable GST Filing Date Chart log onto www.cakart.in

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