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-3B||Provisional return for the months of July (2018) to June (2019)||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||Monthly||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||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
- Decisions taken by the GST Council in the 34th meeting held on 19th March, 2019 regarding GST rate on real estate sector.
- Press release dated 19.03.2019 on the decisions taken by the GST Council in its 34th meeting held on 19.03.2019.
- 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.
- 13/2019-Central Tax, dt. 07-03-2019- Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
- 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.
- 02/2019-Central Tax (Rate), dt. 07-03-2019- To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
- 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.
- 30/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
- 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.
- 93/2019-Central Tax, dt. 08-03-2019- Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.
- 92/2019-Central Tax, dt. 07-03-2019- Circular clarifying various doubts related to treatment of sales promotion scheme under GST.
- 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.
- 90/2019-Central Tax, dt. 18-02-2019- Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
- 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.