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-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||Monthly||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||December (2018)||20th January, 2019|
|GSTR-3B||January (2019)||20th February, 2019|
|GSTR-3B||February (2019)||20th March, 2019|
|GSTR-3B||March (2019)||20th April, 2019|
|GSTR-3B||April (2019)||20th May, 2019|
|GSTR-1||October-December, (2018) (<1.5 cr)||31st January, 2019|
|GSTR-1||January-March (2019) (<1.5 cr)||30th April, 2019|
|GSTR-1||January (2019) (>1.5 cr)||11th February, 2019|
|GSTR-1||February (2019) (>1.5 cr)||11th March, 2019|
|GSTR-1||March (2019) (>1.5 cr)||11th April, 2019|
|GSTR-1||April (2019) (>1.5 cr)||11th May, 2019|
|GSTR-1||May (2019) (>1.5 cr)||11th June, 2019|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||December-January (2018-19)||18th February, 2019|
|GSTR-5||December (2018)||20th January, 2019|
|GSTR-5A||December (2018)||20th January, 2019|
|GSTR-6||January (2019)||13th February, 2019|
|GSTR-7||October-December (2018)||31st January, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th June, 2019 (Shall be Notified)|
Press Release Updates
- Press note on decisions taken by the GST Council in the 32nd meeting held on 10th January, 2019 (MSME).
- Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes.
- 01/2019-Central Tax, dt. 15-01-2019- Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.
- 79/2018-Central Tax, dt. 31-12-2018- Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
- 78/2018-Central Tax, dt. 31-12-2018- Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
- 77/2018-Central Tax, dt. 31-12-2018- Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
- 76/2018-Central Tax, dt. 31-12-2018- Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
- 30/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
- 29/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 28/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 27/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 26/2018-Central Tax (Rate), dt. 31-12-2018- Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
- 86/2019-Central Tax, dt. 01-01-2019- GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
- 85/2019-Central Tax, dt. 01-01-2019- Clarification on GST rate applicable on supply of food and beverage services by educational institution.
- 84/2019-Central Tax, dt. 01-01-2019- Clarification on issue of classification of service of printing of pictures covered under 998386.
- 83/2019-Central Tax, dt. 01-01-2019- Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
- 82/2019-Central Tax, dt. 01-01-2019- Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).