With an objective to provide relief and sufficient time to the Registered Taxpayers under GST, the Government has extended the due dates for submission/ filling of various forms under GST as below:-
1. FORM GSTR-1 (Details of Outward Supplies) for Aggregate Turnover exceeding Rs. 1.50 Crores requiring Monthly Filling:-
i) July-Nov, 2017 : 10th Jan, 2018
ii) December, 2017 : 10th Feb, 2018
iii) January, 2018 : 10th Mar, 2018
iv) February, 2018 : 10th April, 2018
v) March, 2017 : 10th May, 2018
2. FORM GSTR-1 (Details of Outward Supplies) for Aggregate Turnover upto Rs. 1.50 Crores requiring Quarterly Filling:-
i) July-Sep, 2017 : 10th Jan, 2018
ii) Oct-Dec, 2017 : 15th Feb, 2018
iii) Jan-Mar, 2017 : 30th April, 2018
3. FORM GSTR-5 (Return for Non-Resident Taxable person) for the months of July, August, September, November, and December, 2017: 31st Jan, 2018
4. FORM GSTR-5A (Details of Supplies of Online Information and Database Access or Retrieval Services by a person located outside India made to Non-Taxable persons in India) for the months of July, August, September, November, and December, 2017: 31st Jan, 2018
5. FORM GST ITC-01 (Declaration for claim of Input Tax credit under Sub-section(1) of Section 18 ) by the registered persons, who have become eligible during the months of July, August, September, October, and November, 2017: 31st Jan, 2018
6. FORM GST CMP-03 (Intimation of details of stock on date of opting for composition levy) :31st Jan, 2018
In following cases, the due date has expired as below:-
- FORM GST REG-26 (Application for enrolment of Existing Taxpayer): 31st Dec, 2017
- FORM GST ITC-04 (Details of Goods/Capital Goods sent to Job-worker and received back) during the quarter July to September: 31st Dec, 2017