Every company registered under the GST Act has to periodically furnish the details of sales and purchases along with tax collected and paid thereon, respectively, by filing online returns. Before filing the return, payment of tax due is compulsory otherwise such return will be invalid.
GST registration holder are required to file GSTR-1 (details of outward supplies) on the 10th of each month, GSTR-2 (details of inward supplies) on the 15th of each month and GSTR-3 (monthly return) on the 25th of each month. Dealers registered under the GST composition scheme are required to file GSTR-4 every quarter, on 18th of the month next to the quarter. Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December. The due dates for the GST return due in July, August and September are different from the normal schedule to help the taxpayers and GSTN network ensure a smooth GST rollout.
GSTR-3B return must be filed by all persons registered under GST. GSTR-3B return for the month of May 2018 is due on 20th June, 2018.
GSTR-1 return for the April to June 2018 quarter is due on 31st July 2018. Quarterly GSTR 1 returns can be filed by taxpayers having turnover of less than Rs.1.5 crores.
GSTR-1 return for the month of April 2018 is due on 31st May 2018. Monthly GSTR 1 returns must be filed by taxpayers having turnover of more than Rs.1.5 crores.
GSTR-1 return for the month of May 2018 is due on 30th June 2018. Monthly GSTR 1 returns must be filed by taxpayers having turnover of more than Rs.1.5 crores.