GSTR PART 3B.jpg

GSTR 1

  • It contains details of All types of Sales
  • It is normally to be filed by 10th of next month


GSTR2

  • It contains details of Purchase(both Normal Charge and Reverse Charge)
  • It is normally to be filed by 15th of next month


GSTR 3

  • It contains details of Payable and Credit
  • It is normally to be filed by 20th of next month


GSTR3B

  • Since Gst was new and people were not aware how to file normal returns,GSTR1,2,3,governemnt has till March introduced simple returns called GSTR3B
  • It contains only total figures of sales and purchase
  • It is also normally to be filed by 20th of next month
  • Earlier GSTR3B was to be filed only from July 2017 to Dec 2017, Now,it has been extended to June 2018


Annual Return

  • It is to be filed after end of year when books of accounts )Profit and loss/Balance sheet) are finalized
  • It is to be filed by 31 December of next year


Whether these Return is to be filed Quarterly or Monthly?

Monthly for Large Tax payers

  • If turnover last year was more than 1.5 crore or in current year is likely to exceed 1.5 crore it is monthly


Optional(Monthly/Quarterly) for Small Tax Payers

  • If turnover last year was upto 1.5 crore or in current year is likely to be upto 1.5 crore it is monthly

Return to be filed GSTR 1,2,3.jpg

Note:-  These are only for GSTR 1,2,3

  • GSTR 3B is to be filed monthly only
  • Also GSTR 1 was monthly for all tax payers as the amendment came later

Current Status for GST Return.jpg

 

Due Date For F.Y 2018-19

GSTR-1 to be filled Monthly 

Period  Due Date
April -2018 31st May 2018
May -2018 10th June 2018
June -2018 10th July 2018

 

GSTR-1 to be filled Quaterly

Period  Due Date
April to June  2018 31st July 2018

 

Due Date for GSTR3B Return

  • Tax Along with Form GSTR3B to be filed till 20th of next month, 
  • Earlier GSTR3B was to be filed only from July 2017 to Dec 2017, Now,it has been extended to June 2018
  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  2. GST for Exams
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About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .