When GST was introduced
The original concept was that 3 Returns were to be filed
GSTR1-->For Details of Sales and Output
GSTR2-->For Details of Purchase and Input
GSTR3--->GST Payable or Credit
But What actually happened was
Only GSTR1 was Introduced
GSTR2 and GSTR3 were not introduced
In its place GSTR3B was introduced
So Currently Only 2 Returns are Filed
GSTR1+GSTR3B for Regular Dealers
Also Annual Return is filed in some Cases
What is GSTR1?
This Return contains bill vise details of different Sales Invoices
These Invoices may be B2B (Business to Business),B2C (Business to Consumer) or Export
It also contains details of Credit Note Debit Note Issued (for cases like Sales Return etc)
How is GSTR1 filed? -Quarterly or Monthly
If turnover more than 1.5 crore in last year
GSTR1 is Monthly
(or likely to exceed 1.5 Cr in current year)
Due date is 11th of Next Month
Example
GSTR1 Due date for Oct is 11 Nov
If turnover upto 1.5 Crore in current year
GSTR1 can be Quarterly or Monthly as per choice of taxpayer
Due date for Quarterly Scheme is One Month from end of Quarter
Example GSTR1 due date for Oct-Dec is 31 Jan 2020
GSTR3B
it contains summary of Sales, Purchase, Output, Input and GST Payable of Month
It is always filed monthly for all (turnover does not matter)
What is Due date of GSTR3B
Till Dec 2019
Due date of GSTR3B was 20th of Next Month
Example- Due date for Dec was 20 Jan 2020
From Jan 2020
There are now 3 Due dates
20th/22nd/24th of Next Month
If Turnover More than 5 Crores
GSTR3B is 20th of Next Month
If turnover upto 5 Crores
| Part of India | Due Date | States Covered |
| Central, West and South India | 22nd of Next Month | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
| North and East India | 24th of Next Month | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
QRMP Scheme from 1 Jan 2021
What are GSTR3B Return Due Dates for QRMP Scheme
What is Challan Due Date in QRMP Scheme
SUMMARY
What is Annual Return
It is to be filed after end of year when books of accounts )Profit and loss/Balance sheet) are finalized
It is normally to be filed by 31 December of next year.
Example
For FY 2017-18 ,original due date was 31 Dec 2018
For FY 2018-19 ,original due date was 31 Dec 2019
For FY 2019-20 ,original due date is 31 Dec 2020
However Due date for 2017-18 has been extended to 5 Feb 2020/7 Feb 2020
| FY 2017-18 | Due Date | States Covered |
| Type 1 States | 05-Feb-2020 | Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand. |
| Type 2 States | 07-Feb-2020 | Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory. |
Filing Annual Return Optional for FY 2019-20
If a turnover upto 2 Crore, then Filing of Annual Return was optional
for FY 2017-18 and FY 2018-19
Now it has been extended to FY 2019-20 also (Notification 77/2020)
What are Form No for Annual Return
Form No is GSTR 9 for Normal Tax Payers
Also those whose turnover is more than 2 cr in 2017-18 have to file additional form GSTR 9C
(This limit exceeded to 5 Crore in 2018-19
Changes In GST (37th GST Council meeting held in Goa)
Annual return GSTR 9 is to be made optional, if turnover upto 2 Crore for F.Y. 2017-18 & 2018-19.
What is GSTR9C
It is an additional form, which is to be filed by those taxpayers whose turnover exceeds Rs 2 crore during financial year.
(This limit extended to 5 Crores for FY 2017-18,FY 2018-19 and FY 2019-20)
It is a reconciliation of figures between Annual return and audited financial statements
it is prepared and furnished by CA
GSTR9C Limit Extended to 5 Crore for FY 19-20 also
GSTRC is an additional form, which is to be filed by those taxpayers whose turnover exceeds Rs 2 crore during financial year.
(This limit extended to 5 Crores for FY 2017-18,FY 2018-19
Now it has been extended to FY 2019-20
Extension of GSTR1 Due date due to lockdown
(Notification 33/2020)
Due to lockdown ,No Late fees will be paid if GSTR1 for the Month of Mar,Apr,May and Jan-Mar 2020 filed till 30 June 2020
If filed late, then late fees from original date will be applicable
GSTR1 Monthly Due dates for 2020
| Month | Original Due date | No Late fees if file by |
| Jan-20 | 11-Feb-20 | |
| Feb-20 | 11-Mar-20 | |
| Mar-20 | 11-Apr-20 | 30-Jun-20 |
| Apr-20 | 11-May-20 | 30-Jun-20 |
| May-20 | 11-Jun-20 | 30-Jun-20 |
| Jun-20 | 11-Jul-20 | |
| Jul-20 | 11-Aug-20 | |
| Aug-20 | 11-Sep-20 | |
| Sep-20 | 11-Oct-20 |
GSTR1 Quarterly Due dates for 2020
| Month | Original Due date | No late fees if filed by |
| Jan-Mar 2020 | 30-Apr-20 | 30-Jun-20 |
| Apr-june 2020 | 31-Jul-20 | |
| July-Sep 2020 | 31-Oct-20 |
Extension of GSTR3B Due dates because of lockdown
(Notification 32/2020)
Due to lockdown,No Late fees will be paid if GSTR3B is filed as per following due dates
If filed late,then late fees from original date will be applicable
If turnover more than 5 crores in last year
| Month | Original Due date | No Late fees if filed by |
| Jan-20 | 20-Feb-20 | |
| Feb-20 | 20-Mar-20 | |
| Mar-20 | 20-Apr-20 | 24-Jun-20 |
| Apr-20 | 20-May-20 | 24-Jun-20 |
| May-20 | 20-Jun-20 | 24-Jun-20 |
| Jun-20 | 20-Jul-20 | |
| Jul-20 | 20-Aug-20 | |
| Aug-20 | 20-Sep-20 | |
| Sep-20 | 20-Oct-20 |
If turnover between 1.5 to 5 crore in last year
| Month | Original Due date | No Late fees if filed by |
| Jan-20 | 22 Feb/24 Feb | |
| Feb-20 | 22 mar/24 Mar | 29-Jun-20 |
| Mar-20 | 22 Apr/24 Apr | 29-Jun-20 |
| Apr-20 | 22 May/24 May | 30-Jun-20 |
| May-20 | 22 June/24 June | |
| Jun-20 | 22 July/24 July | |
| Jul-20 | 22 Aug/24 Aug | |
| Aug-20 | 22 Sep/24 Sep | |
| Sep-20 | 22 Oct/24 Oct |
If turnover is upto 1.5 Crore in last year
| Month | Original Due date | No Late fees if filed by |
| Jan-20 | 22 Feb/24 Feb | |
| Feb-20 | 22 mar/24 Mar | 30-Jun-20 |
| Mar-20 | 22 Apr/24 Apr | 03-Jul-20 |
| Apr-20 | 22 May/24 May | 06-Jul-20 |
| May-20 | 22 June/24 June | |
| Jun-20 | 22 July/24 July | |
| Jul-20 | 22 Aug/24 Aug | |
| Aug-20 | 22 Sep/24 Sep | |
| Sep-20 | 22 Oct/24 Oct |
