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||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
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.
01/2020-Central Tax (Rate), dt. 21-02-2020- Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
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.
134/2020-Central Tax, dt. 23-03-2020- Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
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.
132/2020-Central Tax, dt. 18-03-2020- To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
131/2020-Central Tax, dt. 23-01-2020- Standard Operating Procedure (SOP) to be followed by exporters -reg.
130/2019-Central Tax, dt. 31-12-2019- RCM on renting of motor vehicles.