GST - Due Dates in the month of October 2017.

Due Dates of GST Return for the month of July’17.

(As per GST council meeting on 9^th September 2017)

Return	Month	Revised due date	Additional comments
GSTR- 1	July 2017	10-Oct-2017	3rd October for person with turnover more than Rs.100 crores.
GSTR- 2	July 2017	31-Oct-2017	-----
GSTR- 3	July 2017	10-Nov-2017	-----
GSTR- 4	July- September 2017	18-Oct-2017	GSTR-4A is not required for this quarter
GSTR- 6	July 2017	13-Oct-2017	-----

Due Dates for filing of returns for August, September onwards will be notified later by Government.

GSTR 3B

Due Dates for filing GSTR3B and payment of Tax liability

(Notification No. 35/2017, Dated – 15^th September 2017)

Month	Last Date of filing GSTR 3B and payment of tax liability
July 2017	25th/28th August 2017
August 2017	20th September 2017
September 2017	20th October 2017
October 2017	20th November 2017
November 2017	20th December 2017
December 2017	20th January 2018

Late filing

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

GST portal will not allow you to submit the return of next period unless and until, you file the return of previous period.

Late fee on late filing of GST returns.

Late fee is Rs. 100 per day per Act. Means it is Rs. 100 under CGST and Rs. 100 under SGST. Total will be Rs. 200 per day. Maximum late fee is Rs. 5000. There is no late fee on IGST.

Interest on late deposit of GST liability

Interest at the rate of 18% per annum is required to pay on outstanding tax liability.