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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

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Important Dates

Return Type
Month/Period
Due Date
GSTR-3B March (2019) 20th April, 2019
GSTR-3B April (2019) 20th May, 2019
GSTR-3B May (2019) 20th June, 2019
GSTR-3B June (2019) 20th July, 2019
GSTR-3B July (2019) 20th August, 2019
GSTR-1 January-March (2019) (<1.5 cr) 30th April, 2019
GSTR-1 April-June (2019) (<1.5 cr) 31st July, 2019
GSTR-1 March (2019) (>1.5 cr) 11th April, 2019
GSTR-1 April (2019) (>1.5 cr) 11th May, 2019
GSTR-1 May (2019) (>1.5 cr) 11th June, 2019
GSTR-1 June (2019) (>1.5 cr) 11th July, 2019
GSTR-1 July (2019) (>1.5 cr) 11th August, 2019
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 February-March (2018-19) 18th April, 2019
GSTR-5 March (2019) 20th April, 2019
GSTR-5A March (2019) 20th April, 2019
GSTR-6 March (2019) 13th April, 2019
GSTR-7 March (2019) 10th April, 2019
GSTR-8 March (2019) 10th April, 2019
GSTR-9, GSTR-9A, GSTR-9C Annual Return 30th June, 2019

Press Release Updates

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Notifications

  • 14/2019-Central Tax, dt. 07-03-2019- Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.
  • 12/2019-Central Tax, dt. 07-03-2019- Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
  • 11/2019-Central Tax, dt. 07-03-2019- Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
  • 10/2019-Central Tax, dt. 07-03-2019- To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

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Rate Notifications

  • 01/2019-Central Tax (Rate), dt. 29-01-2019- Seeks to rescind notification No.8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
  • 29/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  • 28/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

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Circulars

  • 91/2019-Central Tax, dt. 18-02-2019- Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
  • 89/2019-Central Tax, dt. 18-02-2019- Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

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