The Assessees who have enrolled from existing tax regime to GST or who have registered afreash in GST, its the time to file their first return under the new GST regime, as the department has notified the due date for the first GST return for the month of July, 2017 to be 20th August, 2017.
The GST network has started the facility of filing the GST returns in order to facilitate the users for smooth and timely filing of their returns.
The GST returns for the month of July and August will be filed on GST portal by filing Form GSTR 3B in which the tax payers will have to provide the consolidated return of the inward and outward supplies made during the said period.
The due date for filing GSTR 3B for the month of July is 20th August while for the month of August its due on 20th September.
As the GST department has given the relaxation for the return filing for the first two months of the GST implementation, here we will have a look at the GST return forms and due dates for the first two months of the GST implementation;
The department has given relaxation for the first two months of the return filing so that the tax payers shall get comfortable with the new tax regime.
Now we will discuss the GST return due dates for the subsequent months in the normal course of business:
| GST Return | July | August |
| GSTR 3B | 20th August | 20th September |
| GSTR 1 | 1st Sept to 5th Sept | 16th Sept to 20th Sept |
| GSTR 2 | 6th Sept to 10th Sept | 21st Sept to 25th Sept |
| GSTR 3 | 11th Sept to 15th Sept | 26th Sept to 30th Sept |
| GST Return Form | Details to be provided | Who needs to file | Due date |
| GSTR-1 | Details of outward Supplies | Registered Supplier | 10th of the next month |
| GSTR-2 | Details of inward supplies | Registered Recipient | 15th of the next month |
| GSTR-3 | Monthly Return | Registered Taxable Person | 20th of the next month |
| GSTR-4 | Quarterly Return for Compounding Taxable Persons | Composition Supplier | 18th of the succeeding quarter |
| GSTR-5 | Non Resident Taxable person return | Non-Resident Taxable Person | 20th of the next month |
| GSTR-6 | Input Service Distributor Return | Inpur Service Distributor | 13th of the next month |
| GSTR-7 | Return for TDS deductors | TDS Deductor | 10th of the next month |
| GSTR-8 | Return for E-commerce operators | E-commerce Operator | 10th of the next month |
| GSTR-9 | Annual Return | Registered Taxable Person | 31st December of the next financial year |
| GSTR-10 | Final Return | Taxable Person who have surrendered registration or cancelled | Within three months of date of cancellation |
| GSTR-11 | Inward supplies by person having UIN | Person having UIN and claiming refund | 28th of the succeeding month for which statement is filed |
File Your GST Return Before 20th August 2017
The Assessees who have enrolled from existing tax regime to GST or who have registered afreash in GST, its the time to file their first return under the new GST regime, as the department has notified the due date for the first GST return for the month of July, 2017 to be 20th August, 2017.
The GST network has started the facility of filing the GST returns in order to facilitate the users for smooth and timely filing of their returns.
The GST returns for the month of July and August will be filed on GST portal by filing Form GSTR 3B in which the tax payers will have to provide the consolidated return of the inward and outward supplies made during the said period.
The due date for filing GSTR 3B for the month of July is 20th August while for the month of August its due on 20th September.
As the GST department has given the relaxation for the return filing for the first two months of the GST implementation, here we will have a look at the GST return forms and due dates for the first two months of the GST implementation;