Important Compliance Due Date of GST Act August 2019

GST Act was introduced by Modi Government in the year 2017 to develop a provision for levying and collecting tax on intra-State supply of goods or services or both by the Central Government and for the concerned and connected matters or incidents thereto. The compliance calendar dates forma that were have included have been included in this compliance sheet and not be to be missed if the penalty has to be avoided. The GST return forms included are GSTR 8, GSTR 1, GSTR 6, GSTR 5, GSTR 5A, GSTR 3B Form, GSTR 9,9A,9C etc. The notable deadlines wrt GST Act for the year 2019 is mentioned below:

Compliance Requirement under Goods & Services Tax Act, (GST) 2017

Forms/ (Filing mode) Due Dates Compliance Particulars
GSTR 8 10.08.2019 TCS Collector (for the month of July, 2019)
GSTR 1 11.08.2019 Return of outward supplies of taxable goods and/or services for the Month of July 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.
GSTR 6 13.08.2019 Due date for Furnishing return of July 2019 by Input Service Distributors (ISD)
RFD 10 18 months after end of the quarter for which refund is to be claimed Application for Refund
PMT 08 Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains. Payment of self-assessed tax
GSTR 5 GSTR 5A 20.08.2019 Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. (for the month of July 2019)
GSTR 3B 20.08.2019 Simple GSTR return for the month of July 2019
GSTR 7 31.08.2019 (Period: From October 2018 to July 2019) TDS Deductor)
GST CMP-08 31.08.2019 the statement containing the details of payment of self-assessed tax for the quarter April 2019 to June 2019, or part thereof
GSTR 9 GSTR 9A GSTR 9C 31.08.2019 Annual Returns for FY 2017-18

Key Highlights of 36th GST Council Meeting:

  • GST rate reduction from 12% to 5% and 18% to 5% on all Electric Vehicles and its charger or charging stations, respectively
  • GST exempt hiring of electric buses by local authorities
  • GST rate changes effective from 1st August 2019

Recommendations by GST council for the extension of Due Dates

  • Due date for filing an intimation in form GST CMP-02, to get the tax payment option under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by the extraordinary supplier of services), should be postponed from 31.07.2019 to 30.09.2019.
  • The due date for filing statement reflecting the details of the self-assessed tax in form GST CMP-08 for the quarter from April, 2019 to June, 2019 (by composition taxpayers), should be postponed from 31.07.2019 to 31.08.2019.

For your filing related requirements, download free trial of Gen GST return filing software for GSTR 1, GSTR 3B, GSTR 4 & GSTR9, 9A, 9C etc. You can also check latest news, due dates, articles, blog and notifications related to the GST on our official blog.

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  1. i need to know the minimum limit of filing GST return

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