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GST Station – GST India

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

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Important Dates

Return Type
Month/Period
Due Date
GSTR-3B May (2020) (>5 cr) 27th June, 2020
GSTR-3B February, March, April (2020) (>5 cr) 24th June, 2020
GSTR-3B May (2020) (<5 cr) 12th & 14th July, 2020 (Different States)
GSTR-3B April (2020) (>1.5 cr) 30th June, 2020
GSTR-3B February, March (2020) (>1.5 cr) 29th June, 2020
GSTR-3B April (2020) (<1.5 cr) 6th July, 2020
GSTR-3B March (2020) (<1.5 cr) 3rd July, 2020
GSTR-3B February (2020) (<1.5 cr) 30th June, 2020
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 (No Late fee upto 30th June 2020)
GSTR-1 June (2020) (>1.5 cr) 11th July, 2020
GSTR-1 May (2020) (>1.5 cr) 11th June, 2020 (No Late fee upto 30th June 2020) 2020)
GSTR-1 April (2020) (>1.5 cr) 11th May, 2020 (No Late fee upto 30th June 2020)
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 January-March (2020) 7th July, 2020
GSTR-5 April (2020) 30th June, 2020
GSTR-5A April (2020) 20th May, 2020
GSTR-6 April (2020) 30th June, 2020
GSTR-7 April (2020) 30th June, 2020
GSTR-8 April (2020) 30th June, 2020
GSTR-9, GSTR-9A & GSTR-9C Annual Return (F.Y.18-19) 30th September, 2020

Press Release Updates

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Notifications

  • 40/2020-Central Tax, dt. 05-05-2020- Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

  • 39/2020-Central Tax, dt. 05-05-2020- Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

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Rate Notifications

  • 02/2020-Central Tax (Rate), dt. 26-03-2020- Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

  • 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.

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Circulars

  • 136/2020-Central Tax, dt. 03-04-2020- Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg.

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