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||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-3B||October (2019)||20th November, 2019|
|GSTR-1||April-June (2019) (<1.5 cr)||31st July, 2019|
|GSTR-1||July-September (2019) (<1.5 cr)||31st October, 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)||11th 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||June-July (2019)||18th August, 2019|
|GSTR-5||June (2019)||20th July, 2019|
|GSTR-5A||June (2019)||20th July, 2019|
|GSTR-6||June (2019)||13th July, 2019|
|GSTR-7||October (2018)-July (2019)||31st August, 2019|
|GSTR-8||June (2019)||10th July, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||31st August, 2019|
Press Release Updates
- 32/2019-Central Tax, dt. 28-06-2019- Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.
- 31/2019-Central Tax, dt. 28-06-2019- Seeks to carry out changes in the CGST Rules, 2017.
- 30/2019-Central Tax, dt. 28-06-2019- Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
- 29/2019-Central Tax, dt. 28-06-2019- Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.
- 28/2019-Central Tax, dt. 28-06-2019- Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
- 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).
- 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.
- 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.
- 104/2019-Central Tax, dt. 28-06-2019- Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
- 103/2019-Central Tax, dt. 28-06-2019- Clarification regarding determination of place of supply in certain cases – reg.
- 102/2019-Central Tax, dt. 28-06-2019- Clarification regarding applicability of GST on additional / penal interest – reg.