Types of GST Returns:
Any regular business:
|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 (2018) to June (2019)||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||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-3B||January (2018)||20th February, 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||September (2018)||20th October, 2018|
|GSTR-5A||September (2018)||20th October, 2018|
|GSTR-6||July-August (2017-18)||30th September, 2018|
Press Release Updates
- 02/2018-Integrated Tax, dt. 20-09-2018- Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies.
- 52/2018-Central Tax, dt. 20-09-2018- Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.
- 51/2018-Central Tax, dt. 13-09-2018- Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018.
- 50/2018-Central Tax, dt. 13-09-2018- Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
- 49/2018-Central Tax, dt. 13-09-2018- Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).
- 23/2018-Central Tax (Rate), dt. 20-09-2018- Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
- 22/2018-Central Tax (Rate), dt. 06-08-2018- Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
- 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.
- Order-04/2018-GST, dt. 17-09-2018- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
- 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.
- 63/2018-Central Tax, dt. 14-09-2018- Clarification regarding processing of refund claims filed by UIN entitles.
- 62/2018-Central Tax, dt. 12-09-2018- Levy of GST on Priority Sector Lending Certificate-reg.
- 61/2018-Central Tax, dt. 04-09-2018- E-way bill in case of storing of goods in godown of transporter.