Up to Sep 2020
From Oct 2020
GSTR-1 & 3B
Invoice for turnover above Rs 100 cr.
Physical invoices/Digitally signed invoices
Basis of Calculation
Mobile phones and specified parts
MRO (Maintenance, Repair, and Overhaul) service in reference to aircraft
5% with full Input Tax Credit
Net Tax Liability i.e. after reducing ITC from Gross Tax liability
Wef 1 st July, 2017 (start of GST regime).
Filing Mandatory for Turnover above
Extended Due Date
Rs. 2 Crore
Rs. 5 Crore
For taxpayers who couldn’t choose the special Composition scheme (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.
GSTR-1, 3B & 7
Jul 2019 to Jan 2020
Date extended to 24 Mar 2020
For the taxpayers, whose principal place of business is within the Union Territory of Ladakh.