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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-9C Annual Reconciliation, Statement, Certificate 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 to be filled by Composition Dealers Annually 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

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Important Dates

Return Type
Month/Period
Due Date
GSTR-3B October (2019) 20th November, 2019
GSTR-3B November (2019) 20th December, 2019
GSTR-3B December (2019) 20th January, 2020
GSTR-3B January (2020) 20th February, 2020
GSTR-3B February (2020) 20th March, 2020
GSTR-1 July-September (2019) (<1.5 cr) 31st October, 2019
GSTR-1 October-December (2019) (<1.5 cr) 31st January, 2020
GSTR-1 January-March (2020) (<1.5 cr) 30th April, 2020
GSTR-1 September (2019) (>1.5 cr) 11th October, 2019
GSTR-1 October (2019) (>1.5 cr) 11th November, 2019
GSTR-1 November (2019) (>1.5 cr) 11th December, 2019
GSTR-1 December (2019) (>1.5 cr) 11th January, 2020
GSTR-1 January (2020) (>1.5 cr) 11th February, 2020
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 October-December (2019) 18th January, 2020
GSTR-5 October (2019) 20th November, 2019
GSTR-5A October (2019) 20th November, 2019
GSTR-6 October (2019) 13th November, 2019
GSTR-7 October (2019) 10th November, 2019
GSTR-8 October (2019) 10th November, 2019
GSTR-9, GSTR-9A, GSTR-9C Annual Return 30th November, 2019

Press Release Updates

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Notifications

  • 47/2019-Central Tax, dt. 09-10-2019- Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
  • 46/2019-Central Tax, dt. 09-10-2019- Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
  • 45/2019-Central Tax, dt. 09-10-2019- Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

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Rate Notifications

  • 23/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  • 22/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

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Circulars

  • 118/2019-Central Tax, dt. 11-10-2019- Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
  • 117/2019-Central Tax, dt. 11-10-2019- Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

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