|
Return Name for Composition Scheme |
Due Date |
|
GSTR-4 |
Quarterly (18 th of Next Quarter) |
|
FORM GSTR-9A |
Annually (31 December of Next year) |
Normal Return forms are not applicable
From 1 st April 2019
Returns to be filed
|
Return Name for Composition Scheme |
Due Date |
|
GSTR-4 |
Annually (30 th April of next year) |
|
FORM GSTR-9A |
Annually (31 December of Next year) |
Payment of tax
|
Payment form |
Due Date |
|
CMP-08 |
Quarterly (18 th of Next Quarter) |
Example
A dealer for FY 2018-19 has to file Returns as follows
|
PERIOD |
DUE DATE |
RETURN NAME |
|
APRIL-JUNE |
18 JULY 2018 |
GSTR -4 |
|
JULY-SEPTEMBER |
18 OCTOBER 2018 |
GSTR -4 |
|
OCTOBER-DECEMBER |
18 JANUARY 2019 |
GSTR -4 |
|
JANUARY-MARCH |
18 APRIL 2019 |
GSTR -4 |
|
APRIL 2018-MARCH 2019 |
31 DECEMBER 2019 |
GSTR -9A |
A dealer for FY 2019-20 has to file Returns and pay taxes as follows
|
PERIOD |
DUE DATE |
RETURN/PAYMENT FORM NAME |
|
APRIL-JUNE |
18 JULY 2019 31 JULY 2019 31 Aug 2019 |
CMP-08(PAYMENT FORM) |
|
JULY-SEPTEMBER |
18 OCTOBER 2019 |
CMP-08(PAYMENT FORM) |
|
OCTOBER-DECEMBER |
18 JANUARY 2020 |
CMP-08(PAYMENT FORM) |
|
JANUARY-MARCH |
18 APRIL 2020 |
CMP-08(PAYMENT FORM) |
|
APRIL 2019-MARCH 2020 |
30 APRIL 2020 |
GSTR -4 (RETURN) |
|
APRIL 2019-MARCH 2020 |
31 DECEMBER 2020 |
GSTR 9A (ANNUAL RETURN) |
