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GST Station

45000
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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-3B Provisional return for the months of July (2018) to June (2019) 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 Monthly 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


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Important Dates

Return Type
Month/Period
Due Date
GSTR-3B March (2019) 20th April, 2019
GSTR-3B April (2019) 20th May, 2019
GSTR-3B May (2019) 20th June, 2019
GSTR-3B June (2019) 20th July, 2019
GSTR-3B July (2019) 20th August, 2019
GSTR-1 January-March (2019) (<1.5 cr) 30th April, 2019
GSTR-1 April-June (2019) (<1.5 cr) 31st July, 2019
GSTR-1 April (2019) (>1.5 cr) 11th May, 2019
GSTR-1 May (2019) (>1.5 cr) 11th June, 2019
GSTR-1 June (2019) (>1.5 cr) 11th July, 2019
GSTR-1 July (2019) (>1.5 cr) 11th August, 2019
GSTR-1 August (2019) (>1.5 cr) 13th September, 2019
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 April-May (2019) 18th June, 2019
GSTR-5 March (2019) 20th April, 2019
GSTR-5A March (2019) 20th April, 2019
GSTR-6 April (2019) 13th May, 2019
GSTR-7 April (2019) 10th May, 2019
GSTR-8 April (2019) 10th May, 2019
GSTR-9, GSTR-9A, GSTR-9C Annual Return 30th June, 2019

Press Release Updates

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Notifications

  • 17/2019-Central Tax, dt. 10-04-2019- Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019.
  • 14/2019-Central Tax, dt. 07-03-2019- Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

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Rate Notifications

  • 09/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
  • 08/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
  • 05/2019-Central Tax (Rate), dt. 29-03-2019- 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 for real estate sector.

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Circulars

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