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 (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 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||August (2019)||20th September, 2019|
|GSTR-3B||September (2019)||20th October, 2019|
|GSTR-3B||October (2019)||20th November, 2019|
|GSTR-3B||November (2019)||20th December, 2019|
|GSTR-3B||December (2019)||20th January, 2020|
|GSTR-1||July-September (2019) (<1.5 cr)||31st October, 2019|
|GSTR-1||September (2019) (>1.5 cr)||11th October, 2019|
|GSTR-1||October (2019) (>1.5 cr)||11th November, 2019|
|GSTR-1||November (2019) (>1.5 cr)||11th December, 2019|
|GSTR-1||December (2019) (>1.5 cr)||11th January, 2020|
|GSTR-1||January (2020) (>1.5 cr)||11th February, 2020|
|GSTR-2||--||Suspended until further notice from Government.|
|GSTR-3||--||Suspended until further notice from Government.|
|GSTR-4||August-September (2019)||18th October, 2019|
|GSTR-5||August (2019)||20th September, 2019|
|GSTR-5A||August (2019)||20th September, 2019|
|GSTR-6||August (2019)||13th September, 2019|
|GSTR-7||September (2019)||10th October, 2019|
|GSTR-8||September (2019)||10th October, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th November, 2019|
Press Release Updates
- Regarding decisions approved by the GST Council in its 36th meeting held on 27.07.2019 via video conference.
- Clarification in respect of goods taken out of India for exhibition or on consignment basis for export promotion.
- 41/2019-Central Tax, dt. 31-08-2019- Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
- 40/2019-Central Tax, dt. 31-08-2019- Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
- 39/2019-Central Tax, dt. 31-08-2019- Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.
- 38/2019-Central Tax, dt. 31-08-2019- Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
- 37/2019-Central Tax, dt. 21-08-2019- Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
- 13/2019-Central Tax (Rate), dt. 31-07-2019- Which seeks to exempt the hiring of Electric buses by local authorities from GST.
- 12/2019-Central Tax (Rate), dt. 31-07-2019- Which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
- 11/2019-Central Tax (Rate), dt. 29-06-2019- Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
- 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).
- 109/2019-Central Tax, dt. 22-07-2019- Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
- 108/2019-Central Tax, dt. 18-07-2019- which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
- 107/2019-Central Tax, dt. 18-07-2019- which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).
- 106/2019-Central Tax, dt. 29-06-2019- Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.
- 105/2019-Central Tax, dt. 28-06-2019- Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.