GST Return Filing - File GSTR-3B

GST Return Due Date for 2018

By Kanika Sharma

( 4.12K Views) October 17, 2018

The main concern of every taxpayer of GST is the due date on which they are supposed to file relevant returns under GST. Filing of GST returns within the time specified by Government is important to avoid payment of interest for delay in filing and penalty.

Here are the extended due dates for 2018 which are to be kept in mind to file GST returns on time:

GSTR-1 - Details regarding outward supplies of taxable goods and/or services.

Extended due date for taxpayer having turnover above Rs 1.5 Crores (and are required to file monthly return) in previous F.Y or current F.Y are as under:

For regular taxpayers: for the month from July’2017 to September’2018 extended till 31^st October,2018.

For newly migrated taxpayers: for the month from July’2017 to November’2018 extended till 31^st December,2018.

Extended due date for taxpayer having turnover upto Rs 1.5 Crores (and are required to file quarterly return) in previous FY or current FY are as under:

For regular/ newly migrated taxpayers:

Quarter	Extended Due Dates (for regular)	Extended Due Dates (for newly migrated)
July’17 – September’17	31^st October,2018	31^st December,2018
October’17 - December’17	31^st October,2018	31^st December,2018
January’18 - March’18	31^st October,2018	31^st December,2018
April’18 - June’18	31^st October,2018	31^st December,2018
July’18 - September’18	31^st October,2018	31^st December,2018
October’18 - December’18	31^st January,2019	31^st January,2019
January’19 - March’19	30^th April,2019	30^th April,2019

Note: Due dates for flood affected regions of Kodagu, Mahe and Kerala for quarter July’18 – September’18 extended till 15^th November’2018. However, for quarters other than July’18 – September’18 remains same as mentioned in tale above.

GSTR-3B - Monthly Simple return for July’17 – March’18

The date for GSTR-3B has been extended only for newly migrated taxpayers for months July’17 to November’18 till 31^st December,2018.

It is to be noted that the date has been extended only for newly migrated taxpayers and for rest of the taxpayers’ due date for GSTR-3B remains same.

TRAN-1 and TRAN-2

Due date for TRAN-1 & TRAN-2 has been extended for certain taxpayers who was unable to complete filing due to technical glitch.

Due date for TRAN-1 is extended to 31^st March 2019.
Due date for TRAN-2 is extended to 30^th April 2019.

Important Points

Filing of applicable GST returns are mandatory even if it is a nil return.
In case of delay interest @18% p.a. is to be charged from next day of due date of filing to the date on which payment has been made. Interest has to be calculated on amount of outstanding tax to be paid by taxpayer.
As per GST Act Late fee is Rs. 100 per day per Act. So, it is Rs. 100 under CGST & Rs. 100 under SGST. Total will be Rs. 200 per day but maximum upto Rs. 5,000. There is no late fee on IGST.
In case of GSTR-3B, any late fees paid for the month of July, August and September will be credited back to electronic cash ledger which can be utilized to make GST payments.
Late fees for filing GSTR-1 and GSTR-3B after the due date has been reduced to Rs 50 per day of delay.
However, if it is a nil return then late fees for GSTR-1 and GSTR-3B is Rs. 20 per day of delay.

Hope all your queries relating to GST returns due date are sorted now but still if some are unanswered then you can contact us at agam@hubco.in or post your query on our contact page.

We have the team of GST experts and can solve all your worries relating to GST compliances whether it is registration or filing of returns to handling all your GST related issues.