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 June (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||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-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||December (2019) (>1.5 cr)||11th January, 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-1||April (2020) (>1.5 cr)||11th March, 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||November (2019)||20th December, 2019|
|GSTR-5A||November (2019)||20th December, 2019|
|GSTR-6||December (2019)||13th January, 2020|
|GSTR-7||December (2019)||10th January, 2020|
|GSTR-8||December (2019)||10th January, 2020|
|GSTR-9, GSTR-9C||Annual Return (F.Y.17-18)||31st December, 2019|
|GSTR-9, 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.
- 72/2019-Central Tax, dt. 13-12-2019- Seeks to notify the class of registered person required to issue invoice having QR Code.
- 71/2019-Central Tax, dt. 13-12-2019- Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
- 70/2019-Central Tax, dt. 13-12-2019- Seeks to notify the class of registered person required to issue e-invoice.
- 69/2019-Central Tax, dt. 13-12-2019- Seeks to notify the common portal for the purpose of e-invoice.
- 68/2019-Central Tax, dt. 13-12-2019- Seeks to carry out changes in the CGST Rules, 2017.
- 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.
- 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.
- 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.
- 125/2019-Central Tax, dt. 18-11-2019- Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
- 124/2019-Central Tax, dt. 18-11-2019- Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
- 123/2019-Central Tax, dt. 11-11-2019- Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.