Important GST dates for December-2018

Important Dates to remember for December, 2018

Form Name Due Date Description of Form
GSTR-1 11th December, 2018 Details of outward supplies for November-2018 in cases where annual turnover exceeds Rs. 1.5 crores or those taxpayers who have opted for Monthly return filing option (i.e. for monthly return filers)
GSTR-6 13th December, 2018 Return to be filed by an Input Service Distributor for the months July-17 to June-18. (the date has been extended from 31st Aug, 2018 vide notification no. 30/2018 dtd. 30.07.2018)
GSTR-3B 20th December, 2018 Summary return for outward supplies, ITC claimed and net tax liability for November-2018
GSTR-9 31st December, 2018 Annual return to be filed by all taxpayers for the period July-2017 to March-2018 other than ISD taxpayers, a person paying tax under section 51 or 52, a casual taxable person and a Non-resident taxable person.
GSTR-9A 31st December, 2018 Annual return to be filed by composite taxable persons for the period July-2017 to March-2018.
GSTR-9C 31st December, 2018 To be filed for all taxpayers whose aggregate turnover during the financial year 2017-18 exceeds INR Two crore.
GSTR-10 31st December, 2018 To be filed by all the taxpayers whose GST Registration has been cancelled by the officer up to 30.09.2018.
GSTR-3B 31st December, 2018 To be filed by all the newly migrated taxpayers for the period July-2017 to Nov-2018, who were unable to complete registration as on 06.08.2018.
GSTR-1 31st December, 2018 To be filed by the newly migrated taxpayers for the period July-2017 to Sept-2018, but having turnover in FY 17-18 up to INR 1.5 crore, who were unable to complete registration as on 06.08.2018.
GSTR-1 31st December, 2018 To be filed by the newly migrated taxpayers for the period July-2017 to Nov-2018, having turnover in FY 17-18 more than INR 1.5 crore, who were unable to complete registration as on 06.08.2018.