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-9C||Annual Reconciliation, Statement, Certificate||Annually||31st December of next financial year|
|GSTR-3B||Provisional return for the months of July (2019) to April (2020)||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 to be filled by Composition Dealers||Annually||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||May (2020) (>5 cr)||27th June, 2020|
|GSTR-3B||February, March, April (2020) (>5 cr)||24th June, 2020|
|GSTR-3B||May (2020) (<5 cr)||12th & 14th July, 2020 (Different States)|
|GSTR-3B||April (2020) (>1.5 cr)||30th June, 2020|
|GSTR-3B||February, March (2020) (>1.5 cr)||29th June, 2020|
|GSTR-3B||April (2020) (<1.5 cr)||6th July, 2020|
|GSTR-3B||March (2020) (<1.5 cr)||3rd July, 2020|
|GSTR-3B||February (2020) (<1.5 cr)||30th June, 2020|
|GSTR-1||July-September (2020) (<1.5 cr)||31st October, 2020|
|GSTR-1||April-June (2020) (<1.5 cr)||31st July, 2020|
|GSTR-1||January-March (2020) (<1.5 cr)||30th April, 2020 (No Late fee upto 30th June 2020)|
|GSTR-1||June (2020) (>1.5 cr)||11th July, 2020|
|GSTR-1||May (2020) (>1.5 cr)||11th June, 2020 (No Late fee upto 30th June 2020) 2020)|
|GSTR-1||April (2020) (>1.5 cr)||11th May, 2020 (No Late fee upto 30th June 2020)|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||January-March (2020)||7th July, 2020|
|GSTR-5||April (2020)||30th June, 2020|
|GSTR-5A||April (2020)||20th May, 2020|
|GSTR-6||April (2020)||30th June, 2020|
|GSTR-7||April (2020)||30th June, 2020|
|GSTR-8||April (2020)||30th June, 2020|
|GSTR-9, GSTR-9A & GSTR-9C||Annual Return (F.Y.18-19)||30th September, 2020|
Press Release Updates
42/2020-Central Tax, dt. 05-05-2020- Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
41/2020-Central Tax, dt. 05-05-2020- Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
40/2020-Central Tax, dt. 05-05-2020- Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
39/2020-Central Tax, dt. 05-05-2020- Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
38/2020-Central Tax, dt. 05-05-2020- Seeks to make fifth amendment (2020) to CGST Rules.
03/2020-Central Tax (Rate), dt. 26-03-2020- Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
02/2020-Central Tax (Rate), dt. 26-03-2020- Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
01/2020-Central Tax (Rate), dt. 21-02-2020- Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
29/2019-Central Tax (Rate), dt. 31-12-2019- To amend notification No. 13/2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
28/2019-Central Tax (Rate), dt. 31-12-2019- To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
138/2020-Central Tax, dt. 06-05-2020- Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
137/2020-Central Tax, dt. 13-04-2020- Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg.
136/2020-Central Tax, dt. 03-04-2020- Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg.
135/2020-Central Tax, dt. 31-03-2020- Circular on Clarification on refund related issues - Reg.
134/2019-Central Tax, dt. 23-03-2020- Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.