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||October (2018)||20th November, 2018|
|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-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||October (2018)||20th November, 2018|
|GSTR-5A||October (2018)||20th November, 2018|
|GSTR-6||October (2018)||13th November , 2018|
Press Release Updates
- 61/2018-Central Tax, dt. 05-11-2018- Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
- 60/2018-Central Tax, dt. 30-10-2018- Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
- 59/2018-Central Tax, dt. 26-10-2018- Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.
- 58/2018-Central Tax, dt. 26-10-2018- Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.
- 57/2018-Central Tax, dt. 23-10-2018- Seeks to exempt post audit authorities under MoD from TDS compliance.
- 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.
- 74/2018-Central Tax, dt. 05-11-2018- Circular clarifying collection of tax at source by Tea Board of India.
- 73/2018-Central Tax, dt. 05-11-2018- Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
- 72/2018-Central Tax, dt. 26-10-2018- Circular to clarify the procedure in respect of return of time expired drugs or medicines.
- 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.
- 70/2018-Central Tax, dt. 26-10-2018- Clarification on certain issues related to refund.