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||March (2019)||20th April, 2019|
|GSTR-3B||April (2019)||20th May, 2019|
|GSTR-3B||May (2019)||20th June, 2019|
|GSTR-3B||June (2019)||20th July, 2019|
|GSTR-3B||July (2019)||20th August, 2019|
|GSTR-1||January-March (2019) (<1.5 cr)||30th April, 2019|
|GSTR-1||April-June (2019) (<1.5 cr)||31st July, 2019|
|GSTR-1||April (2019) (>1.5 cr)||11th May, 2019|
|GSTR-1||May (2019) (>1.5 cr)||11th June, 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-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||March (2019)||20th April, 2019|
|GSTR-5A||March (2019)||20th April, 2019|
|GSTR-6||April (2019)||13th May, 2019|
|GSTR-7||April (2019)||10th May, 2019|
|GSTR-8||April (2019)||10th May, 2019|
|GSTR-9, GSTR-9A, GSTR-9C||Annual Return||30th June, 2019|
Press Release Updates
- Decisions taken by the GST Council in the 34th meeting held on 19th March, 2019 regarding GST rate on real estate sector.
- Press release dated 19.03.2019 on the decisions taken by the GST Council in its 34th meeting held on 19.03.2019.
- 18/2019-Central Tax, dt. 10-04-2019- Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019.
- 17/2019-Central Tax, dt. 10-04-2019- 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 March, 2019 from 11.04.2019 to 13.04.2019.
- 16/2019-Central Tax, dt. 29-03-2019- Seeks to make Second Amendment (2019) to CGST Rules.
- 15/2019-Central Tax, dt. 28-03-2019- Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.
- 14/2019-Central Tax, dt. 07-03-2019- Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.
- 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.
- 05/2019-Central Tax (Rate), dt. 29-03-2019- 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 for real estate sector.
- 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.
- 96/2019-Central Tax, dt. 28-03-2019- Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
- 95/2019-Central Tax, dt. 28-03-2019- Seeks to clarify verification for grant of new registration.
- 94/2019-Central Tax, dt. 28-03-2019- Seeks to clarify certain refund related issues under GST.
- 93/2019-Central Tax, dt. 08-03-2019- Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.