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GST Station

45000
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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 May (2019) 20th June, 2019
GSTR-3B June (2019) 20th July, 2019
GSTR-3B July (2019) 20th August, 2019
GSTR-3B August (2019) 20th September, 2019
GSTR-3B September (2019) 20th October, 2019
GSTR-1 April-June (2019) (<1.5 cr) 31st July, 2019
GSTR-1 June (2019) (>1.5 cr) 11th July, 2019
GSTR-1 July (2019) (>1.5 cr) 11th August, 2019
GSTR-1 August (2019) (>1.5 cr) 13th September, 2019
GSTR-1 September (2019) (>1.5 cr) 11th October, 2019
GSTR-1 October (2019) (>1.5 cr) 11th November, 2019
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 April-May (2019) 18th June, 2019
GSTR-5 May (2019) 20th June, 2019
GSTR-5A May (2019) 20th June, 2019
GSTR-6 June (2019) 13th July, 2019
GSTR-7 June (2019) 10th July, 2019
GSTR-8 June (2019) 10th July, 2019
GSTR-9, GSTR-9A, GSTR-9C Annual Return 30th June, 2019

Press Release Updates

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Notifications

  • 24/2019-Central Tax, dt. 11-05-2019- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
  • 23/2019-Central Tax, dt. 11-05-2019- Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
  • 21/2019-Central Tax, dt. 23-04-2019- Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.

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Rate Notifications

  • 10/2019-Central Tax (Rate), dt. 10-05-2019- To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
  • 09/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
  • 08/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

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Circulars

  • 101/2019-Central Tax, dt. 30-04-2019- GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
  • 99/2019-Central Tax, dt. 23-04-2019- Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

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