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||September (2018)||13th October , 2018|
Press Release Updates
- 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.
- 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.
- 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.
- 68/2018-Central Tax, dt. 05-10-2018- Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017.
- 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.
- 66/2018-Central Tax, dt. 26-09-2018- GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts.
- 65/2018-Central Tax, dt. 14-09-2018- Guidelines for Deductions and Deposits of TDS by the DDO under GST.
- 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.