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GST Station

45000
5000onon

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 (2019) to April (2020) 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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5000on

Important Dates

Return Type
Month/Period
Due Date
GSTR-3B February (2020) (>5 cr) 20th March, 2020
GSTR-3B March (2020) (>5 cr) 20th April, 2020
GSTR-3B January (2020) (<5 cr) 22nd & 24th February, 2020 (Different States)
GSTR-3B February (2020) (<5 cr) 22nd & 24th March, 2020 (Different States)
GSTR-3B March (2020) (<5 cr) 22nd & 24th April, 2020 (Different States)
GSTR-1 January-March (2020) (<1.5 cr) 30th April, 2020
GSTR-1 February (2020) (>1.5 cr) 11th March, 2020
GSTR-1 March (2020) (>1.5 cr) 11th April, 2020
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 January-March (2020) 18th April, 2020
GSTR-5 February (2020) 20th March, 2020
GSTR-5A February (2020) 20th March, 2020
GSTR-6 February (2020) 13th March, 2020
GSTR-7 February (2020) 10th March, 2020
GSTR-8 February (2020) 10th March, 2020
GSTR-9, GSTR-9A & GSTR-9C Annual Return (F.Y.18-19) 31st March, 2020

Press Release Updates

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Notifications

  • 06/2020-Central Tax, dt. 03-02-2020- Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.

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Rate Notifications

  • 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.
  • 27/2019-Central Tax (Rate), dt. 30-12-2019- Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

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Circulars

  • 128/2019-Central Tax, dt. 23-12-2019- Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons.
  • 126/2019-Central Tax, dt. 22-11-2019- Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

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