Types of GST Returns:
Any regular business:
|GSTR-1||Details of outward supplies of taxable goods and/or services effected||Monthly||10th 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:
|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:
|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|
|GSTR-3B||June (2018)||20th July, 2018|
|GSTR-1||April-June (2018) (<1.5 cr)||31st July, 2018|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||April-June (2018)||18th July, 2018|
|GSTR-6||July-June (2017-18)||31st July, 2018|
Press Release Updates
- 29/2018-Central Tax, dt. 06-07-2018- Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017.
- 28/2018-Central Tax, dt. 19-06-2018- Notification issued for amending the CGST Rules, 2017.
- 27/2018-Central Tax, dt. 13-06-2018- Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.
- 26/2018-Central Tax, dt. 13-06-2018- Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.
- 25/2018-Central Tax, dt. 31-05-2018- seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
- 12/2018-Central Tax (Rate) ,dt. 29-05-2018 - Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
- 11/2018-Central Tax (Rate), dt. 28-05-2018 - Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
- 10/2018-Central Tax (Rate), dt. 23-03-2018- Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
- 09/2018-Central Tax (Rate), dt. 25-01-2018- Seeks to amend Notification No.45/2017-Central (Rate).
- 49/2018-Central Tax, dt. 21-06-2018- Seeks to modify Circular No. 41/15/2018-GST.
- 48/2018-Central Tax, dt. 14-06-2018- Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.
- 47/2018-Central Tax, dt. 08-06-2018- Clarifications of certain issues under GST.
- 46/2018-Central Tax, dt. 06-06-2018- Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
- 45/2018-Central Tax, dt. 30-05-2018- Clarification on refund related issues.