Shubham Dholiyan
Large Tax payers (Having Turnover > 5 Crores)
OLD RETURNS
- GSTR 3B to be filed till November 2019
- GSTR 1 to be filed till September 2019
NEW RETURNS
For October and November 2019 file GST ANX-1
From December 2019 only GST-RET-1 is to be Filed
(GSTR 3B and GSTR 1 is combined in GST-RET-1)
Small Tax payers (Having Turnover < or = 5 Crores)
OLD RETURNS
GSTR 3B and GSTR 1 to be filed till September 2019
NEW RETURNS
- New Return to be filed for Quarter 3 (October 2019 to December 2019) in January 2020 in Form GST RET-1
- Payment of taxes is to be done in monthly return GST PMT-08 w.e.f October 2019
Turnover < or = 5 Crores
- GSTR 1 (till September 2019) - GST-RET-1 (w.e.f Q3 2019-20 due date in January 2020)
- GSTR 3B (till September 2019) - GST-PMT-08 (w.e.f October 2019)
Turnover > 5 Crores
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