9911796707
TMI BlogDUE DATE FOR FILING THE RETURNSX X X X Extracts X X X X X X X X Extracts X X X X ..... onic Credit Ledger and include the details in the respective return to be filed. Since the details of tax paid have to be included in the return, the same cannot be filed unless the taxes are paid. (II) The provisions of CGST Act, 2017 and the rules made thereunder, as applicable to the respective returns, mandate filing of the GST Returns within the prescribed due dates. Failure to file the retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices, debit notes and credit notes issued for supplies made by taxable person (including casual tax- able person) other than under composition scheme. Monthly - 11th of the following month. For those who opt to file GSTR-3B return on quarterly basis under QRMP Scheme - 13th of month following the quarter. Nil return is required even if there are no transactions in a month/quarter. GSTR-2A & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme - 22ndor 24thof the following month after end of Quarter, depending upon the State in which the taxpayer is registered. GSTR-4 Section 39(2) of CGST Act, 2017 and Rule 62 of CGST Rules, 2017 Taxable person under Composition scheme. Return consists of details of outward supplies, inward supplies, value of supplies, tax payable, tax paid, etc. Yearly - 30th of the month following the end o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Return by persons required to deduct Tax at Source (TDS) under Section 51, consisting details of TDS. Monthly, within 10 days from end of the month. GSTR-8 Section 39(1) of CGST Act, 2017 and Rule 67 of CGST Rules, 2017 Return by e-commerce opera- tor, consisting details of tax collected at source (TCS) under Section 52 Monthly, within 10 days from end of the month. GSTR-9 Section 44 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r during financial year exceeds Rs five Crore. GSTR-10 Section 45 of CGST Act, 2017 and Rule 81 of CGST Rules, 2017 Final Return after cancellation of GST registration Once, within three months from the date of cancellation. GSTR-11 Rule 82 of CGST Rules, 2017 Inward supply details by per- sons having UIN The return is auto populated on quarterly basis based on GSTR-1 /5 filed by the input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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