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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 November (2018) 20th December, 2018
GSTR-3B December (2018) 20th January, 2019
GSTR-3B January (2019) 20th February, 2019
GSTR-3B February (2019) 20th March, 2019
GSTR-3B March (2019) 20th April, 2019
GSTR-1 October-December, (2018) (<1.5 cr) 31st January, 2019
GSTR-1 January-March (2019) (<1.5 cr) 30th April, 2019
GSTR-1 November (2018) (>1.5 cr) 11th December, 2018
GSTR-1 December (2018) (>1.5 cr) 11th January, 2019
GSTR-1 January (2019) (>1.5 cr) 11th February, 2019
GSTR-1 February (2019) (>1.5 cr) 11th March, 2019
GSTR-1 March (2019) (>1.5 cr) 11th April, 2019
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 October-November (2018) 18th December, 2018
GSTR-5 November (2018) 20th December, 2018
GSTR-5A November (2018) 20th December, 2018
GSTR-6 November (2018) 13th December , 2018
GSTR-7 October-December (2018) 31st January, 2019

Press Release Updates

Notifications

  • 65/2018-Central Tax, dt. 29-11-2018- Seeks to extend the due date for filing of FORM GSTR-4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
  • 64/2018-Central Tax, dt. 29-11-2018- Seeks to extend the due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
  • 63/2018-Central Tax, dt. 29-11-2018- Seeks to extend the due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
  • 62/2018-Central Tax, dt. 29-11-2018- Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

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

  • 71/2018-Central Tax, dt. 26-10-2018- Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor.