Return Period | Large Taxpayer (> 5 Crore) | Small Taxpayer |
July to Sep 2019 | Trial Period for Annx-1 and Annx-2 GSTR-1 and GSTR-3B is applicable | Trial Period for Annx-1 and Annx-2 GSTR-1 and GSTR-3B is applicable |
October 2019 | Annx-1 is mandatory GSTR-3B is applicable | Annx-1 is applicable – To be filed for OND in Jan 2020 PMT-08 to be filed with payment GSTR-3B is NOT applicable |
November 2019 | Annx-1 is mandatory GSTR-3B is applicable | Annx-1 is applicable – To be filed for OND in Jan 2020 PMT-08 to be filed with payment GSTR-3B is NOT applicable |
December 2019 | Annx-1 is mandatory RET-01 for Dec to be filed in Jan 2020 | Annx-1 is applicable – To be filed for OND in Jan 2020 GSTR-3B is NOT applicable |
January 2020 | RET-01 for December 2019 Annx-1 is mandatory | RET-01 for OND 2019 Annx-1 to be uploaded for OND 2019 |
Form Annx-2 is allowed for viewing from October 2019 but no action allowed in October-November 2019. |