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-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:
|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:
|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||October (2019)||20th November, 2019|
|GSTR-3B||November (2019)||20th December, 2019|
|GSTR-3B||December (2019)||20th January, 2020|
|GSTR-3B||January (2020)||20th February, 2020|
|GSTR-3B||February (2020)||20th March, 2020|
|GSTR-1||July-September (2019) (<1.5 cr)||31st October, 2019|
|GSTR-1||October-December (2019) (<1.5 cr)||31st January, 2020|
|GSTR-1||January-March (2020) (<1.5 cr)||30th April, 2020|
|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-1||January (2020) (>1.5 cr)||11th February, 2020|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||October-December (2019)||18th January, 2020|
|GSTR-5||October (2019)||20th November, 2019|
|GSTR-5A||October (2019)||20th November, 2019|
|GSTR-6||October (2019)||13th November, 2019|
|GSTR-7||October (2019)||10th November, 2019|
|GSTR-8||October (2019)||10th November, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th November, 2019|
Press Release Updates
- 49/2019-Central Tax, dt. 09-10-2019- Seeks to carry out changes in the CGST Rules, 2017.
- 48/2019-Central Tax, dt. 09-10-2019- Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
- 47/2019-Central Tax, dt. 09-10-2019- Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
- 46/2019-Central Tax, dt. 09-10-2019- Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
- 45/2019-Central Tax, dt. 09-10-2019- Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
- 25/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.
- 24/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
- 23/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
- 22/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
- 21/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
- 121/2019-Central Tax, dt. 11-10-2019- Clarification related to supply of grant of alcoholic liquor license.
- 120/2019-Central Tax, dt. 11-10-2019- Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
- 119/2019-Central Tax, dt. 11-10-2019- Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
- 118/2019-Central Tax, dt. 11-10-2019- Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
- 117/2019-Central Tax, dt. 11-10-2019- Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.