All Taxpayers are required to file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018:
Due dates for filing of details in FORM GSTR-1 for the period of July, 2017-March, 2018 are
A. Taxpayers with annual aggregate turnover upto Rs.1.5 Crore need to file GSTR-1 on quarterly basis before the due dates tabulated below:
July-September 31st December, 2017
October-December 15th February, 2018
January-March 30th April, 2018
B. Taxpayers with annual aggregate turnover more than Rs.1.5 Crore need to file GSTR-1 on monthly basis before the due dates tabulated below:
July-October 31st December, 2017
November 10th January, 2018
December 10th February, 2018
January 10th March, 2018
February 10th April, 2018
March 10th May, 2018
The time period for filing GSTR-2 and GSTR-3 for the period of July, 2017-March, 2018 would be subsequently notified.
The Composition taxpayers for the period July-September quarter ending, GSTR-4 to be filed within 24/12/2017.
Late fee has waived for the months of July, August & September, 2017. Where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under ‘Tax’ head instead of ‘Fee’ head so as to enable them to use that amount for discharge of their future tax liabilities.
From the month of October, 2017 onwards, the amount of late fee payable has been reduced from Rs.200/- to (Rs.100/-per day each under CGST & SGST Acts) to the following amounts:
Taxpayers whose tax liability for the concerned month was ‘Nil’ : Rs.20/- per day (Rs.10/- per day each
under CGST & SGST Acts)
For all other taxpayers [other than mentioned in (a)]: Rs.50/- per day (Rs.25/- per day each under CGST & SGST Acts)