GST Return Filing due date

The CBEC has notified that GST Return Filing due date for the month of July and August 2017 has been extended. This due date is applicable for the filing of Forms  GSTR 3B, GSTR1, GSTR2 and GSTR3.

As per the CBEC’s notification, the relaxation/ extension of due dates for filing of GST Returns is for initial two months, i.e. July 2017 and August 2017, post GST Rollout.

However, tax for these two months would be payable based on a simple return (Form GSTR-3B). This form, GSTR 3B has to be paid before 20th of the succeeding month. That is, GSTR-3B for the month of July, 2017 has to be paid before 20th Aug, 2017.

Invoice-wise details in regular GSTR-1 can be filed later.

Also, the CBEC has stated that no late fees/ penalty would be levied for the above mentioned interim period. This is intended to provide a sense of comfort to the taxpayers and give them an elbow room to attune themselves with the requirements of the changed system.

The new extended due dates for filing GST Returns for the months of July-August 2017 are:

Month GSTR 3B GSTR 1 GSTR 2* GSTR 3
July 2017 20th Aug 2017 1st Sept to 5th Sept 2017 6th Sept to 10th Sept 2017 11th Sept to 15th Sept 2017
Aug 2017 20th Sept 2017 16th Sept to 20th Sept 2017 21st Sept to 25th Sept 2017 26th Sept to 30th Sept 2017

*Auto-populated from GSTR-1

Read more on Press Release / Notification from CBEC on GST Return filing Due Date extension

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