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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-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 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-3B May (2018) 20th June, 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 January (2019) 20th February, 2019
GSTR-5A January (2019) 20th February, 2019
GSTR-6 January (2019) 13th February, 2019
GSTR-7 January (2019) 28th February, 2019
GSTR-8 October-December (2018) 7th February, 2019
GSTR-9, GSTR-9A, GSTR-9C Annual Return 30th June, 2019

Press Release Updates

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Notifications

  • 06/2019-Central Tax, dt. 29-01-2019- Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
  • 05/2019-Central Tax, dt. 29-01-2019- Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.

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Rate Notifications

  • 01/2019-Central Tax (Rate), dt. 29-01-2019- Seeks to rescind notification No.8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
  • 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.

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Circulars

  • 88/2019-Central Tax, dt. 01-02-2019- Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

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