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||January (2019)||20th February, 2019|
|GSTR-3B||February (2019)||20th March, 2019|
|GSTR-3B||March (2019)||20th April, 2019|
|GSTR-3B||April (2019)||20th May, 2019|
|GSTR-3B||May (2018)||20th June, 2019|
|GSTR-1||October-December, (2018) (<1.5 cr)||31st January, 2019|
|GSTR-1||January-March (2019) (<1.5 cr)||30th April, 2019|
|GSTR-1||January (2019) (>1.5 cr)||11th February, 2019|
|GSTR-1||February (2019) (>1.5 cr)||11th March, 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-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||December-January (2018-19)||18th February, 2019|
|GSTR-5||January (2019)||20th February, 2019|
|GSTR-5A||January (2019)||20th February, 2019|
|GSTR-6||January (2019)||13th February, 2019|
|GSTR-7||January (2019)||28th February, 2019|
|GSTR-8||October-December (2018)||7th February, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th June, 2019|
Press Release Updates
- Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended).
- Press Note on grant of Presidential Awards to the officers of the Central Board of Indirect Taxes and Customs and Directorate of Enforcement on the eve of the Republic Day 2019.
- Press note on decisions taken by the GST Council in the 32nd meeting held on 10th January, 2019 (MSME).
- 08/2019-Central Tax, dt. 08-02-2019- Seeks to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019.
- 07/2019-Central Tax, dt. 31-01-2019- Seeks to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
- 06/2019-Central Tax, dt. 29-01-2019- Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
- 05/2019-Central Tax, dt. 29-01-2019- Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
- 04/2019-Central Tax, dt. 29-01-2019- Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
- 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.
- 27/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 88/2019-Central Tax, dt. 01-02-2019- Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
- 87/2019-Central Tax, dt. 02-01-2019- Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017.
- 86/2019-Central Tax, dt. 01-01-2019- GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
- 85/2019-Central Tax, dt. 01-01-2019-Clarification on GST rate applicable on supply of food and beverage services by educational institution.
- 84/2019-Central Tax, dt. 01-01-2019-Clarification on issue of classification of service of printing of pictures covered under 998386.