Due date for GST Returns announced for FY 19-20

due date for GST returns announced for FY 19-20
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Due date for GST Returns announced for FY 19-20

GSTR 1

Registered taxpayers under GST shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 within a stipulated time frame depending upon the annual aggregate turnover. Taxpayers whose annual aggregate turnover is upto Rs. 1.5 crores will have to file a quarterly return for outwards supplies and the taxpayers whose annual aggregate turnover is more than Rs. 1.5 crores will have to file monthly returns for outwards supplies.

GSTR 3B

Every registered person under the GST regime is required to file a monthly return in Form GSTR 3B  for payment of taxes, for discharging the tax liability, interest, penalty, fees or any other amount payable within a stipulated time. All the taxes due shall be paid by debiting the electronic cash ledger or electronic credit ledger not later than the due date of filing the return.

 

 

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. (Click here to check the official press release for the same).

 

The article is compiled by CA Ankita Khetan. If you have any queries concerning the above article. Please write to us either in the comments section below or email us on info.financepost@gmail.com.

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