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-3B||Provisional return for the months of July (2018) to June (2019)||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||Monthly||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||May (2019)||20th June, 2019|
|GSTR-3B||June (2019)||20th July, 2019|
|GSTR-3B||July (2019)||20th August, 2019|
|GSTR-3B||August (2019)||20th September, 2019|
|GSTR-3B||September (2019)||20th October, 2019|
|GSTR-1||April-June (2019) (<1.5 cr)||31st July, 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-1||September (2019) (>1.5 cr)||11th October, 2019|
|GSTR-1||October (2019) (>1.5 cr)||11th November, 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||May (2019)||20th June, 2019|
|GSTR-5A||May (2019)||20th June, 2019|
|GSTR-6||June (2019)||13th July, 2019|
|GSTR-7||June (2019)||10th July, 2019|
|GSTR-8||June (2019)||10th July, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th June, 2019|
Press Release Updates
- Press Note regarding - Implementation of project ‘SPARROW-CBIC’ for online writing of Annual Performance Appraisal Report (APAR) in SPARROW (Smart Performance Appraisal Report Recording Online Window) for Group ‘B’ and ‘C’ Officers of Central Board of Indirect Taxes & Customs (CBIC), Ministry of Finance, Govt. of India.
- 24/2019-Central Tax, dt. 11-05-2019- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
- 23/2019-Central Tax, dt. 11-05-2019- 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 April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
- 22/2019-Central Tax, dt. 23-04-2019- Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
- 21/2019-Central Tax, dt. 23-04-2019- Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.
- 20/2019-Central Tax, dt. 23-04-2019- Seeks to make Third amendment, 2019 to the CGST Rules.
- 10/2019-Central Tax (Rate), dt. 10-05-2019- To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
- 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.
- 07/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
- 06/2019-Central Tax (Rate), dt. 29-03-2019- Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
- 101/2019-Central Tax, dt. 30-04-2019- GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
- 100/2019-Central Tax, dt. 30-04-2019- GST Applicability on Seed Certification Tags.
- 99/2019-Central Tax, dt. 23-04-2019- Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
- 98/2019-Central Tax, dt. 23-04-2019- Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
- 97/2019-Central Tax, dt. 05-04-2019- Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.