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||May (2018)||20th June, 2018|
|GSTR-3B||June (2018)||20th July, 2018|
|GSTR-1||April-June (2018) (<1.5 cr)||31st July, 2018|
|GSTR-1||April (2018) (>1.5 cr)||31st May, 2018|
|GSTR-1||May (2018) (>1.5 cr)||10th June, 2018|
|GSTR-1||June (2018) (>1.5 cr)||10th July, 2018|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-4||April-June (2018)||18th July, 2018|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-6||July-April (2017-18)||31st May, 2018|
|TRAN-2||--||30th June, 2018|
Press Release Updates
- Press Release on e-way bill for intra-State movement of goods for Manipur, Maharashtra and UTs (without legislatures)
- 23/2018-Central Tax, dt. 18-05-2018- Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
- 22/2018-Central Tax, dt. 14-05-2018- Seeks to waive the late fee for FORM GSTR-3B.
- 21/2018-Central Tax, dt. 18-04-2018- Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
- 20/2018-Central Tax, dt. 28-03-2018- Extension of due date for filing of application for refund under section 55 by notified agencies.
- 19/2018-Central Tax, dt. 28-03-2018- Extension of date for filing the return in FORM GSTR-6.
- 44/2018-Central Tax, dt. 02-05-2018- Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
- 43/2018-Central Tax, dt. 13-04-2018- Clarifying the issues arising in refund to UIN.
- 42/2018-Central Tax, dt. 13-04-2018- Clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
- 41/2018-Central Tax, dt. 13-04-2018- Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.