GST Calendar for 2019 - Important Due Dates

Goods and Services Tax has been introduced in India from July 2017. Since then the due dates have been changing. Hence it becomes even more important to keep proper tracking on the upcoming due dates. For the ease of readers and to save them from avoidable penalties and hardships we have consolidated the GST calendar for all due dates coming up in the Year 2019 at one place.

IMPORTANT GST RETURN DUE DATES

Returns Period Quarterly/ Monthly/ Yearly Due Dates Due Date(Extended)
         
GSTR 1 up to INR 1.5 Cr. JANUARY To MARCH 2019 Quarterly 30-Apr-19
GSTR 1 above INR 1.5 Cr. March 2019 Monthly 11-Feb-19 13-Apr-19
GSTR 3B March 2019 Monthly 20-Feb-19 20-Apr-19
GSTR 3B (J&K) January 2019 Monthly   28-Feb-19
GSTR 4 Composition Taxpayers JANUARY To MARCH 2019 Quarterly 18-Apr-19
GSTR 5 NRTP Dealers March 2019 Monthly 20-Apr-19
GSTR 5AOIDAR Services March 2019 Monthly 20-Apr-19
GSTR 6 Input Service Distributors March 2019 Monthly 13-Apr-19
GSTR 7 TDS Dealers March 2019 Monthly 10th of next month 12-Apr-19
GSTR 8 E-Commerce Operator March 2019 Monthly 10th of next month 10-Apr-19
GSTR 9 Annual Return APRIL 2017 To MARCH 2018 Yearly 31th Dec. of Next Year 30-Jun-19
GSTR 9A Annual Return For Composition APRIL 2017 To MARCH 2018 Yearly 31th Dec. of Next Year 30-Jun-19
GSTR 9C Audit APRIL 2017 To MARCH 2018 Yearly 31th Dec. of Next Year 30-Jun-19

Recommended: Latest Updates on 32nd GST Council Meeting Live from New Delhi

  • The revised due dates of GSTR 9, GSTR 9A & GSTR 9C are now 30th June 2019 as per the decision was taken in 31st GST council meeting.
  • The late fee shall be completely waived in case GSTR-1, GSTR-3B & GSTR-4 for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but should be on or before 31st March 2019
  • Due date extended for furnishing GSTR-3B and GSTR-1 for the time period of July 2017 to February 2019 and quarterly July 2017 to December 2018 respectively till 31st March 2019.
  • The revised due date of GST ITC 04 form is 31st March 2019 for the time period i.e. July 2017 to December 2018
  • Recipient must avail the ITC till due date through the invoice issued by suppliers in the period of FY 2017-18 to furnish GSTR 3B for the time period of March 2019 but with some condition.

Refer these links for details

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.