{"id":7427,"date":"2021-04-03T14:27:25","date_gmt":"2021-04-03T08:57:25","guid":{"rendered":"https:\/\/www.writeoffline.com\/?page_id=7427"},"modified":"2021-04-15T03:24:12","modified_gmt":"2021-04-14T21:54:12","slug":"gst-return-filing","status":"publish","type":"page","link":"https:\/\/www.tigercubs.co.in\/?page_id=7427","title":{"rendered":"GST Return filing"},"content":{"rendered":"\t\t
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GST Registration<\/strong>\u00a0is the first step for our social responsibility for the nation. The next step after\u00a0New GST Registration<\/strong>\u00a0is to take care of all the compliances made for the same like filing of\u00a0GST Returns<\/strong>, to pay GST Tax on our purchases and to charge GST on our sales. So, after\u00a0GST Registration<\/strong>, the taxpayer has to file some\u00a0GST Returns<\/strong>\u00a0and pay the liability before due dates.<\/p>

Details of Forms of return<\/u><\/strong><\/p>

Form<\/strong><\/p><\/td>

Particulars<\/strong><\/p><\/td>

Due Date<\/strong><\/p><\/td><\/tr>

GSTR-1<\/strong><\/p><\/td>

Monthly statement of Outward Supplies of goods or services or both.<\/p><\/td>

11th of the following month of the tax period<\/p><\/td><\/tr>

GSTR-3B<\/strong><\/p><\/td>

Monthly summary return to declare the GST liability for the tax period and to pay off such liability.<\/p><\/td>

20th<\/sup>\/ 24th<\/sup> of the following month for which the return is to be submitted.<\/p><\/td><\/tr>

GSTR-4<\/strong><\/p><\/td>

A yearly return is for the taxpayers who opted for paying tax under the composition scheme.<\/p><\/td>

30th April of the next financial year<\/p><\/td><\/tr>

GSTR-5<\/strong><\/p><\/td>

Return for Non- Resident Taxpayer who are not availing Input Tax Credit (ITC) on local purchases.<\/p><\/td>

Registration\u00a0 period < 1 month, the due date is within 7 days of the expiry of registration, or<\/p><\/td><\/tr>

Registration Period> 1 month, the due date is 20th of the following month and for remaining period is 7 days of the expiry of registration.<\/p><\/td><\/tr>

GSTR-5A<\/strong><\/p><\/td>

Monthly return for Online Information and Database Access or Retrieval (OIDAR) services provider, providing services from place outside India to un-registered person or customers in India.<\/p><\/td>

20th of the following month<\/p><\/td><\/tr>

GSTR-6<\/strong><\/p><\/td>

Monthly return for the Input Service Distributor for distribution of its credit among the different unit.<\/p><\/td>

13th of the following month of the tax period<\/p><\/td><\/tr>

GSTR-7<\/strong><\/p><\/td>

Monthly return for the person who deducts tax at the time of making payment to suppliers (TDS) u\/s 51 of CGST Act 2017.<\/p><\/td>

10th of the next month<\/p><\/td><\/tr>

GSTR-8<\/strong><\/p><\/td>

Monthly return containing the details of taxable supplies and the amount collected by the E-Commerce Operator related to the supplies and amount of TCS collected.<\/p><\/td>

10th of the following month of the tax period<\/p><\/td><\/tr>

GSTR-9<\/strong><\/p><\/td>

Annual return containing information such as purchases, sales, input tax credit or refund claimed, etc. by the regular taxpayer.<\/p><\/td>

31st December of the subsequent financial year<\/p><\/td><\/tr>

GSTR-9A<\/strong><\/p><\/td>

Annual return for taxpayer opted for composition scheme.<\/p><\/td>

31st December of next financial year<\/p><\/td><\/tr>

GSTR-10<\/strong><\/p><\/td>

The taxpayer whose registration got cancelled or surrendered, Final Return<\/p><\/td>

Date of order of cancellation, or\u00a0<\/p><\/td><\/tr>

Within 3 months from the date of cancellation,\u00a0<\/p><\/td><\/tr>

Whichever is later.<\/p><\/td><\/tr>

GSTR-11<\/strong><\/p><\/td>

Return having details of inward supply of goods or services or both, for an assessee who has been assigned with the Unique Identification Number (UIN) and claiming a refund<\/p><\/td>

28th of the following month in which the UIN holders receive the inward supply<\/p><\/td><\/tr><\/tbody><\/table>\t\t\n\t\t<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\n <\/div>\n <\/div>\n <\/section>\n

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GST Registration\u00a0is the first step for our social responsibility for the nation. The next step after\u00a0New GST Registration\u00a0is to take care of all the compliances made for the same like filing of\u00a0GST Returns, to pay GST Tax on our purchases and to charge GST on our sales. So, after\u00a0GST Registration, the taxpayer has to file […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7427","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/pages\/7427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7427"}],"version-history":[{"count":10,"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/pages\/7427\/revisions"}],"predecessor-version":[{"id":8023,"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=\/wp\/v2\/pages\/7427\/revisions\/8023"}],"wp:attachment":[{"href":"https:\/\/www.tigercubs.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}