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 10th 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 to June 2018 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 June (2018) 20th July, 2018
GSTR-1 April-June (2018) (<1.5 cr) 31st July, 2018
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 April-June (2018) 18th July, 2018
GSTR-6 July-June (2017-18) 31st July, 2018

Press Release Updates

Notifications

  • 27/2018-Central Tax, dt. 13-06-2018- Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.
  • 26/2018-Central Tax, dt. 13-06-2018- Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.

Rate Notifications

  • 11/2018-Central Tax (Rate), dt. 28-05-2018 - Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).

Circulars

  • 46/2018-Central Tax, dt. 06-06-2018- Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.