Ankita Khetan | Sep 5, 2017 |
GST Due Date Calendar October 2017
| Sun | Mon | Tue | Wed | Thur | Fri | Sat |
| 1 | 2 | 3 GSTR -1 for July’17 (for persons with t/o more than 100 crores) | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 GSTR -1 for July’17 (for persons with t/o less than 100 crores) | 11 | 12 | 13 GSTR -6 for July’17 | 14 |
| 15 | 16 | 17 | 18 GSTR -4 forJuly’17 to September’17 | 19 | 20 GSTR 3B for September’17 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | 31 GSTR -2 for July’17& GST TRAN -1 |
Note : Due dates for GSTR -1, GSTR -2 and GSTR -3 for the months of August’17 & September’17 will be notified later by the government.
Note : Due dates for GSTR -6 for Input service Distributor for the month of August’17 & September’17 will be notified later by the government.
Note : GTSR -4A for the month of July’17 to September’17 is not be filed by Composite Taxable Person.
Note : GSTR- 3B will have to filed for the months ofAugust’17 to December’17(Earlier GSTR -3B was to be filed only for July’17 and August’17).
| Due date | Return form | Who needs to file | Govt. Notification |
| 03.10.17 | GSTR -1 for July17 | Normal taxpayer whose previous year’s t/0 is more than Rs. 100 crore | Notification No. 30/2017 |
| 10.10.17 | GSTR -1 for July17 | Normal taxpayer whose previous year’s t/0 is less than Rs. 100 crore | Notification No. 30/2017 |
| 13.10.17 | GSTR -6 for July17 | Input service providers | Notification No. 31/2017 |
| 18.10.17 | GSTR -4 for July to Sep17 | Composite taxable person | Press Release dated 9.9.17 |
| 20.10.17 | GSTR -3B for September17 | Normal tax payer | Notification No. 35/2017 |
| 31.10.17 | GSTR -2 for July17 | Normal tax payer | Notification No. 30/2017 |
| 31.10.17 | TRAN -1 for input credit | Who wants to claim ITC from Pre GST regime | Order no. 7/2017 |
| Sr. No. | Month | Last Date for filing of return in FORM GSTR-3B |
| (1) | (2) | (3) |
| 1. | August, 2017 | 20th September, 2017 |
| 2. | September, 2017 | 20th October, 2017 |
| 3. | October, 2017 | 20th November, 2017 |
| 4. | November, 2017 | 20th December, 2017 |
| 5. | December, 2017 | 20th January, 2018 |
Note : Liability towards tax has to be paid before filing the return GSTR-3B. If it is not paidwithin the due date it will attract interest on tax payable @ 18%. Penalty for late filing will also be levied @ Rs.100 towards SGST &Rs.100 towards CGST per day.
Compiled by CA ANKITA KHETAN. The author can be reached at [email protected]
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