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 (2019) to April (2020)||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||January (2020)||20th February, 2020|
|GSTR-3B||February (2020)||20th March, 2020|
|GSTR-3B||March (2020)||20th April, 2020|
|GSTR-1||October-December (2019) (<1.5 cr)||31st January, 2020|
|GSTR-1||January-March (2020) (<1.5 cr)||30th April, 2020|
|GSTR-1||January (2020) (>1.5 cr)||11th February, 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||January (2020)||20th February, 2020|
|GSTR-5A||January (2020)||20th February, 2020|
|GSTR-6||January (2020)||13th February, 2020|
|GSTR-7||January (2020)||10th February, 2020|
|GSTR-8||January (2020)||10th February, 2020|
|GSTR-9, GSTR-9A & GSTR-9C||Annual Return (F.Y.17-18)||31st January, 2020|
|GSTR-9, GSTR-9A & GSTR-9C||Annual Return (F.Y.18-19)||31st March, 2020|
Press Release Updates
- Forms GSTR-9 and GSTR-9C have been simplified and last date for filing extended for 2017-18 and 2018-19.
- 05/2020-Central Tax, dt. 13-01-2020- Seeks to appoint Revisional Authority under CGST Act, 2017.
- 04/2020-Central Tax, dt. 10-01-2020- Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
- 03/2020-Central Tax, dt. 01-01-2020- Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh.
- 02/2020-Central Tax, dt. 01-01-2020- Seeks to make amendment (2020) to CGST Rules.
- 01/2020-Central Tax, dt. 01-01-2020- Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
- 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.
- 28/2019-Central Tax (Rate), dt. 31-12-2019- To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services 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.
- 26/2019-Central Tax (Rate), dt. 22-11-2019- Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
- 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.
- 130/2019-Central Tax, dt. 31-12-2019- RCM on renting of motor vehicles.
- 129/2019-Central Tax, dt. 24-12-2019- Standard Operating Procedure to be followed in case of non-filers of returns – reg.
- 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.
- 127/2019-Central Tax, dt. 04-12-2019- Seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
- 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.