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Types of GST Returns:

  • Any regular business:

Return Form
Particulars
Interval Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services effected Monthly 11th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly 15th of the next month
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly 20th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-3B Provisional return for the months of July to June 2018 Monthly 20th of the next month

  • A dealer opting for composition scheme:

Return Form Particulars
Interval Due Date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter
GSTR-9A Annual Return Monthly 31st December of next financial year

  • Returns to be filed by specific registered dealers:

Return Form
Particulars
Interval Due Date
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

News Updates


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Important Dates

Return Type
Month/Period
Due Date
GSTR-3B August (2018) 20th September, 2018
GSTR-3B September (2018) 20th October, 2018
GSTR-3B October (2018) 20th November, 2018
GSTR-3B November (2018) 20th December, 2018
GSTR-3B December (2018) 20th January, 2019
GSTR-1 July-September (2018) (<1.5 cr) 31st October, 2018
GSTR-1 October-December, (2018) (<1.5 cr) 31st January, 2019
GSTR-1 January-March, 2019, (2018) (<1.5 cr) 30th April, 2019
GSTR-1 August (2018) (>1.5 cr) 31st October, 2018
GSTR-1 September (2018) (>1.5 cr) 31st October, 2018
GSTR-1 October (2018) (>1.5 cr) 11th November, 2018
GSTR-1 November (2018) (>1.5 cr) 11th December, 2018
GSTR-1 December (2018) (>1.5 cr) 11th January, 2019
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 July-September (2018) 18th October, 2018
GSTR-5 August (2018) 20th September, 2018
GSTR-5A August (2018) 20th September, 2018
GSTR-6 July-August (2017-18) 30th September, 2018

Press Release Updates

Notifications

  • 47/2018-Central Tax, dt. 10-09-2018- Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].

Rate Notifications

  • 21/2018-Central Tax (Rate), dt. 26-07-2018- Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
  • 20/2018-Central Tax (Rate), dt. 26-07-2018- Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
  • 19/2018-Central Tax (Rate), dt. 26-07-2018- Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.
  • 18/2018-Central Tax (Rate), dt. 26-07-2018- Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Circulars

  • 64/2018-Central Tax, dt. 14-09-2018- Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding.