(Last Updated On: June 24, 2019)
1. Implementation of GST Returns for small taxpayers (with turnover of up to Rs. 5 crores)
Forms Required to be filed | Description of Form | July to September, 2019 | October to December, 2019 |
GST ANX-1 | Annexure of outward and inward supplies that require payment of GST under reverse charge | Optional and can be filed on a trial basis | Mandatory to be filed on a quarterly basis, due in January, 2020 |
GST ANX-2 | Annexure of Inward Supplies | No action shall be allowed (View only facility) |
GSTR-1 and GSTR-3B | Statement of output supplies and monthly return | Mandatory filing is required | Stopped |
PMT-08 | Payment of self-assessed tax | Not required to be filed | Mandatory |
GST-RET-01 | Quarterly return | For this Quarter, due in January, 2020 |
2. Implementation of GST Returns for large taxpayers (with turnover of more than Rs. 5 crores)
Forms Required to be filed | Description of Form | July to September, 2019 | October to December, 2019 |
GST ANX-1 | Annexure of outward and inward supplies that require payment of GST under reverse charge | Optional and can be filed on a trial basis | Mandatory to be filed on a monthly basis |
GST ANX-2 | Annexure of Inward Supplies | | No action shall be allowed (View only facility) |
GSTR-1 | Statement of output supplies | Mandatory filing is required | Mandatory to be filed on monthly basis (it shall not be required from December 2019) |
GSTR-3B | Monthly return | Mandatory filing is required | Mandatory to be filed on monthly basis (it shall not be required from December 2019) |
PMT-08 | Payment of self-assessed tax | Not required to be filed | Mandatory to be filed |
GST-RET-01 | Monthly return | | Mandatory to be filed in January, 2020 |
It may be noted that invoices etc. can be uploaded in form GST ANX-1 on a continuous basis both by large and small taxpayers from October, 2019 onwards.
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