Due date for gst payment
Returns can be filed using any of the following methods:
1. GSTN portal (www.gst.gov.in )
2. Offline utilities provided by GSTN
3. GST Suvidha Providers (GSPs)
Return Form
|
Particulars
|
Frequency
|
Due Date
|
GSTR 1 due date |
Details of outward supplies of taxable goods and/ or
services effected (Section 37 of the CGST Act, 2017).
|
Monthly
|
10th of the next month
|
GSTR 2 due date |
Details of inward supplies of taxable goods and/ or
services effected claiming input tax credit (Section 38 of the CGST Act,
2017).
|
Monthly
|
15th of the next month
|
GSTR 3 due date |
Monthly return on the basis of finalization of
details of outward supplies and inward supplies along with the payment of
amount of tax (Section 39(1) of the CGST Act, 2017).
|
Monthly
|
20th of the next month
|
GSTR 3b due date |
Simple return for Jul 2017- Mar 2018
|
Monthly
|
20th of the next month
|
GSTR 4 due date |
Return for compounding taxable person (Section 39(2)
of the CGST Act, 2017)
|
Quarterly
|
18th of the month succeeding quarter
|
GSTR 5 due date |
Return for Non-Resident foreign taxable person
(Section 39(5) of the CGST Act, 2017)
|
Monthly
|
20th of the next month or within 7 days after the
last day of the period of registration specified u/s 27(1), whichever is
earlier
|
GSTR 6 due date |
Return for Input Service Distributor (Section 39(4)
of the CGST Act, 2017)
|
Monthly
|
13th of the next month
|
GSTR 7 due date |
Return for authorities deducting tax at source (Section
39(3) of the CGST Act, 2017)
|
Monthly
|
10th of the next month
|
GSTR 8 due date |
Details of supplies made by e-commerce
operator and the amount of gst collected
|
Monthly
|
10th of the next month
|
GSTR 9
|
Annual Return (section 44 of the CGST Act,2017)
(a) Who Files: Registered
Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and
Non-resident Taxpayer.
(b) In this return, the
taxpayer needs to furnish details of expenditure and details of income for
the entire Financial Year.
|
Annually
|
31st December of next financial year
|
GSTR 10
|
Final Return (Section 45 of the CGST Act, 2017)
|
Once. When registration is cancelled
or surrendered
|
Within three months of the cancellation or the date of order cancel, whichever is later.
|
GSTR 11
|
Details of inward supplies to be furnished by a
person having UIN and claiming refund.
|
Monthly
|
28th of the month following the month for the statement is actually filed
|
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