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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

News Updates


5000on

Important Dates

Return Type
Month/Period
Due Date
GSTR-3B June (2020) (>5 cr) 20th July, 2020
GSTR-3B May (2020) (>5 cr) 20th June, 2020
GSTR-3B April (2020) (>5 cr) 20th May, 2020
GSTR-3B March (2020) (>5 cr) 20th April, 2020
GSTR-3B June (2020) 22nd & 24th July, 2020 (Different States)
GSTR-3B May (2020) 22nd & 24th June, 2020 (Different States)
GSTR-3B April (2020) 22nd & 24th May, 2020 (Different States)
GSTR-3B March (2020) (<5 cr) 22nd & 24th April, 2020 (Different States)
GSTR-1 July-September (2020) (<1.5 cr) 31st October, 2020
GSTR-1 April-June (2020) (<1.5 cr) 31st July, 2020
GSTR-1 January-March (2020) (<1.5 cr) 30th April, 2020
GSTR-1 June (2020) (>1.5 cr) 11th July, 2020
GSTR-1 May (2020) (>1.5 cr) 11th June, 2020
GSTR-1 April (2020) (>1.5 cr) 11th May, 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 March (2020) 20th April, 2020
GSTR-5A March (2020) 20th April, 2020
GSTR-6 March (2020) 13th April, 2020
GSTR-7 March (2020) 10th April, 2020
GSTR-8 March (2020) 10th April, 2020
GSTR-9, GSTR-9A & GSTR-9C Annual Return (F.Y.18-19) 30th June, 2020

Press Release Updates

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Notifications

  • 29/2020-Central Tax, dt. 23-03-2020- Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020.

  • 28/2020-Central Tax, dt. 23-03-2020- Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020.

  • 27/2020-Central Tax, dt. 23-03-2020- Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

  • 26/2020-Central Tax, dt. 23-03-2020- Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.

  • 25/2020-Central Tax, dt. 23-03-2020- Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.

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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

  • 133/2020-Central Tax, dt. 23-03-2020- Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules.

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