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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 (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

News Updates


5000on

Important Dates

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

Press Release Updates

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Notifications

  • 36/2019-Central Tax, dt. 20-08-2019- Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.

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Rate Notifications

  • 11/2019-Central Tax (Rate), dt. 29-06-2019- Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
  • 10/2019-Central Tax (Rate), dt. 10-05-2019- To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
  • 09/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).

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Circulars

  • 108/2019-Central Tax, dt. 18-07-2019- which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
  • 106/2019-Central Tax, dt. 29-06-2019- Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.

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