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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-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:

Return Form Particulars
Interval Due Date
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:

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

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5000on

Important Dates

Return Type
Month/Period
Due Date
GSTR-3B November (2019) 20th December, 2019
GSTR-3B December (2019) 20th January, 2020
GSTR-3B January (2020) 20th February, 2020
GSTR-3B February (2020) 20th March, 2020
GSTR-3B March (2020) 20th April, 2020
GSTR-1 October-December (2019) (<1.5 cr) 31st January, 2020
GSTR-1 January-March (2020) (<1.5 cr) 30th April, 2020
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-1 February (2020) (>1.5 cr) 11th March, 2020
GSTR-1 March (2020) (>1.5 cr) 11th April, 2020
GSTR-2 -- Suspended until further notice from Government.
GSTR-3 -- Suspended until further notice from Government.
GSTR-4 October-December (2019) 18th January, 2020
GSTR-5 November (2019) 20th December, 2019
GSTR-5A November (2019) 20th December, 2019
GSTR-6 November (2019) 13th December, 2019
GSTR-7 November (2019) 10th December, 2019
GSTR-8 November (2019) 10th December, 2019
GSTR-9, GSTR-9C Annual Return (F.Y.17-18) 31st December, 2019
GSTR-9, GSTR-9C Annual Return (F.Y.18-19) 31st March, 2020

Press Release Updates

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Notifications

  • 56/2019-Central Tax, dt. 14-11-2019- Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]
  • 55/2019-Central Tax, dt. 14-11-2019- Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
  • 54/2019-Central Tax, dt. 14-11-2019- Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
  • 53/2019-Central Tax, dt. 14-11-2019- Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
  • 52/2019-Central Tax, dt. 14-11-2019- Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019.

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Rate Notifications

  • 23/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  • 22/2019-Central Tax (Rate), dt. 30-09-2019- Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

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Circulars

  • 122/2019-Central Tax, dt. 05-11-2019- Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
  • 118/2019-Central Tax, dt. 11-10-2019- Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

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