GST Due dates for the month of July 2019

gst due dates for the month of July 2019
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GST Due dates for the month of July 2019

Different type of taxpayers have to file a different type of GST return forms. Due dates for the same are either notified by CBIC or are mentioned in the CGST Act, 2017 or CGST Rules,2017.  Following are the due dates for various taxpayers which fall in the month of July 2019. Unless the due dates are extended by way of notification by Government these are the due dates prescribed for the month of July 2019.

NOTE: The payment Form CMP 08 which is meant for composition taxpayers was to be used first time by the taxpayers to make the payment. It is still not available on the GST portal (as on 15th July 2019 10:00 a.m.). Looking as the scenario it is very much likely that the due date for payment might get extended by atleast a week.

GST Due dates for the month of July 2019

Who has to file?

Form Period Due date Notification

E-commerce operators

GSTR 8 June’19


  Section 52(4)

Regular taxpayer having aggregate turnover > Rs. 1.5 cr.

GSTR 1 June’19


Ntf 12 dated 07.03.19

Input Service Distributor

GSTR 6 June’19


Section 39(4)

Composition taxable person

GST CMP 08 Apr’19 -Jun’19


Ntf 21 dated 23.04.19

Regular taxpayer

GSTR 3B June’19 20.07.19

Ntf 13 dated 07.03.19

Non-Resident Taxable Person

GSTR 5 June’19 20.07.19 Section 39(5)
Non-resident OIDAR Service providers GSTR 5A June’19


  Rule 64
Regular taxpayer having aggregate turnover <= Rs. 1.5 cr. GSTR 1 Apr’19 -Jun’19 31.07.19

Ntf 11 dated 07.03.19

Some Other important points

  • Non-Resident OIDAR Service providers(who files monthly GSTR 5A) are exempted from filing the annual return in Form GSTR-9 and reconciliation statement in Form GSTR-9C by CGST Notification no. 30/2019 dated 28.06.19
  • A composition taxpayer registered u/s 10 or registered by CGST(R) Notification no. 2/2019 dated 07.03.19 will have to file the return in FORM GSTR 4 annually by CGST Notification no. 21/2019 dated 23.04.19.
  • The due date for ITC 04 for the period of July 2017 to June 2018 has been extended to 31st August 2019 by CGST Notification no. 32/2019 dated 28.06.19.


The article is compiled by CA Ankita Khetan. If you have any queries concerning the above article. Please write to us either in the comments section below or email us on

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