Last Date for filing GST returns
No. CLE-HO/POL/GST/17-18
April 3, 2018
Members of the Council
Sub : Last Date for filing GST returns
Dear Member
The Central Board of Excise and Customs (CBEC) has issued the following notifications on last date of filing GST returns
a) CGST Notification No. 16/2018 dated 23.3.2018 – which specifies the following last dates for filing GSTR 3 B (monthly summary return)
GSTR 3 B FILING
| Month | Late Date for filing |
|---|---|
| April 2018 | 20th May 2018 |
| May 2018 | 20th June 2018 |
| June 2018 | 20th July 2018 |
b) CGST Notification No. 17/2018 dated 28.3.2018 – which specifies that GSTR 1 (quarterly return for April to June 2018) shall be filed by companies with aggregate turnover of upto Rs.1.5 crore till 31st July 2018. It may be noted that companies with aggregate turnover of upto Rs.1.5 crore can file quarterly returns of GSTR 1 instead of monthly returns.
c) CGST Notification No. 18/2018 dated 28.3.2018 – which specifies the following last dates for filing GSTR 1 (monthly return for outward supplies) for taxpayers with aggregate turnover of more than Rs.1.5 crore.
GSTR 1 FILING
| Month | Late Date for filing |
|---|---|
| April 2018 | 31st May 2018 |
| May 2018 | 10th June 2018 |
| June 2018 | 10th July 2018 |
Members may kindly note the above. The aforementioned CGST Notifications are enclosed herewith.
Thanks and regards
R. Ramesh Kumar
Executive Director