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GST Station

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 June (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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5000on

Important Dates

Return Type
Month/Period
Due Date
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

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Notifications

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Rate Notifications

  • 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.

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Circulars

  • 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.

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