GSTR 1
Enrolled citizens under GST will outfit the subtleties of outward supply of products or administrations or both in FORM GSTR-1 inside a stipulated time period relying on the yearly total turnover. Citizens whose yearly total turnover is upto Rs. 1.5 crores should document a quarterly return for outwards supplies and the citizens whose yearly total turnover is more than Rs. 1.5 crores should document month to month returns for outwards supplies.
GSTR 3B
Each enrolled individual under the GST routine is required to document a month to month return in Form GSTR 3B for installment of assessments, for releasing the expense obligation, intrigue, punishment, charges or some other sum payable inside a stipulated time. All the expenses due will be paid by charging the electronic money record or electronic credit record not later than the due date of documenting the arrival.
| Return | Who has to file? | Period | Due date | Notification |
| GSTR 1 | Taxpayers having aggregate turnover <= 1.5 Cr. | April-June’19 | 31st July ‘19 | CGST Notification no. 11/19 dated 07.03.19 |
| Taxpayers having aggregate turnover >1.5 Cr. | April 19 | 11th May’19 | CGST Notification no. 12/19 dated 07.03.19 | |
| May 19 | 11th June’19 | |||
| June 19 | 11th July’19 | |||
| GSTR 3B | Registered Taxpayer | April 19 | 20th May’19 | CGST Notification no. 13/19 dated 07.03.19 |
| May 19 | 20th June’19 | |||
| June 19 | 20th July’19
|
Annual Returns
The due date for furnishing the annual returns in the Form GSTR 9, Form GSTR 9A and a reconciliation statement in Form GSTR 9C for the financial year 2017-18 is 30th June 2019.
