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GST Station
45000
5000onon

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 (2018) to June (2019) 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


5000on

Important Dates

Return Type
Month/Period
Due Date
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 September (2018) 13th October , 2018

Press Release Updates

Notifications

  • 54/2018-Central Tax, dt. 09-10-2018- Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
  • 53/2018-Central Tax, dt. 09-10-2018- Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.
  • 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.

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.

Circulars

  • 67/2018-Central Tax, dt. 28-09-2018- Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg.
  • 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.