26/01/2018
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018
Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
Compliance Calendar for January 2018
A. Due dates for Compliances under GST
Date Obligation
10-01-2018 Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from month of July to September 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore. (See: Rule 59 - Section 37 )
10-01-2018 Due date for filing GSTR -1 from the month of July to Nov 2017, Applicable to every registered person, other than an Input Service Distributor or a Non-Resident Taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,
– Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore.
10-01-2018 TDS - Return for Tax Deducted at Source in Form: GSTR - 7
(Every registered person is required to deduct tax at source under section 51)
(See: Rule 66 - Section 51)
10-01-2018 TCS - Statement for tax collection at source in Form: GSTR - 8
(See: Rule 67 - Section 52)
(Every e-commerce operator is required to file this return who are required to deduct TCS (Tax collected at source) under GST)
13-01-2018 ISD - Return for Input Service Distributor in Form: GSTR - 6
(See: Rule 65 - Section 20)
(Every Input Service Distributor)
15-01-2018 Details of inward supplies of goods or services in Form: GSTR - 2
(See: Rule 60 - Section 38)
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
18-01-2018 Quarterly return for registered person opting for composition in Form: GSTR - 4
(See: Rule 62 - Section 39(2) - Section 10)
(Every registered person paying tax under the provisions of section 10)
-- 2 --
20-01-2018 OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India in Form: GSTR - 5A
(See: Rule 64 - Section 14)
(Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person)
20-01-2018 Monthly Return in Form: GSTR - 3
(See: Rule 61 - Section 39(1))
(Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52)
20-01-2018 Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended - Monthly Return in Form: GSTR - 3B
(See: Rule 61 - Section 37 - Section 38)
(As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to be filed by the 20th of the next month).
31-01-2018 Detail of Goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Nov 2017 in Form: GST ITC - 01
(See: Rule 40(1) - Section 18)
(Declaration for claim of input tax credit under sub-section (1) of Section 18)
31-01-2018 Return for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017. in Form: GSTR - 5
(See: Rule 63 - Section 7- 8)
(Every registered non-resident taxable person is required to furnish a return in GSTR --5 electronically)
31-01-2018 Due date of for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017 in Form: GSTR – 5A
(Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India)
31-01-2018 Details of stock to be intimated on date of opting for composition levy) in Form: GST CMP – 03
(Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
