The GST committee’s decision to allow the transitional credit towards discharging July month’s tax liabilities, and extension of due dates for payment of tax, and filing of GSTR-3B to 25th August, 2017. This has provided much needed relief to the business who are filing their first GST return. No doubt, the extension of last date for payment of tax and filing GSTR-3B is a welcome move, and it will give an additional 5 day-window period for those tax payers who could not make it in the last minute. With due dates being revised, extended, and so on, the businesses need to re-align the compliance activities inline with the changes. To help you prepare better and not miss any important dates, we are listing down the important GST return dates for August and September, 2017.
Types of different GST returns and their last date to file
|GST Return Due Date||GST Form||GST Return Details|
|25th August,2017||Form GSTR-3B||The Form GSTR-3B of July, 2017 needs to be filed by 25th August, 2017 along with the payment of tax. To know more, please read How to File Form GSTR-3B.|
|28th August,2017||Form GSTR-3B||Business opting to avail Transition ITC to discharge July month’s tax liabilities needs to file Form GSTR-3B by 28th August, 2017. To know more about claiming Transitional Credit, Please read How to Claim Transitional ITC in GSTR- 3B.|
|28th August,2017||Form GSTR-Tran-1||Business availing Transitional ITC to discharge July tax liabilities need to file Form GST Tran-1 by 28th August, 2017. This needs to be submitted before filing Form GSTR-3B. To know more, read about How to Carry Forward Closing Balance of ITC from Earlier Regime to GST? And Taxes Eligible for ITC on Opening Stock of 1st July.|
|5th September,2017||Form GSTR-1||The outward supplies made during July, 2017, need to be reported in Form GSTR-1. This needs to be filed from 1st to 5th September, 2017. To know more on how to file, read Guide to File GSTR-1 and How to File GST Return (Form GSTR-1) using Tally.ERP 9 Release 6.|
|10th September,2017||Form GSTR-2||The final claim of ITC on July’s inward supplies needs to be submitted in Form GSTR-2 on GST portal from 6th to 10th September, 2017.|
|15th September,2017||Form GSTR-3||The auto-populated Form GSTR-3 of July, 2017, needs to be submitted in GST portal by 15th September, 2017.|
|20th September,2017||Form GSTR-3B||The Form GSTR-3B of August, 2017, needs to be filed by 20th September, 2017, along with the payment of tax. To know more, read about How to File Form GSTR-3B.|
|20th September,2017||Form GSTR-1||The Form GSTR-1 of August needs to be filed by 20 September, 2017. This can be filed from 16th to 20th September, 2017.|
|25th September,2017||Form GSTR-2||The final claim of ITC on August’s inward supplies needs to be submitted in Form GSTR-2 on GST portal from 20th to 25th September, 2017.|
|28th September,2017||Form GST Tran-1||The businesses who have not opted to claim transitional ITC in discharging July month’s tax liabilities, need to submit the Form GST Tran-1 within 90 days from the date of implementation of GST which is 28th September, 2017.|
|30th September,2017||Form GSTR-3||The auto-populated Form GSTR-3 of August, 2017 needs to be submitted in GST portal by 30th September, 2017.|
To download the due date calendar, please click here .
Source : http://blogs.tallysolutions.com/gst-return-dates-for-august-and-september-2017/