Due date for gst payment


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 effected through e-commerce operator and the amount of tax collected
Monthly
10th of the next month

GSTR 9 due date

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 due date

Final Return (Section 45 of the CGST Act, 2017)
Once. When registration is cancelled or surrendered
Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR 11 due date

Details of inward supplies to be furnished by a person having UIN and claiming refund.
Monthly
28th of the month following the month for which statement is filed

About Commerce Now

Hi, Myself CMA(semi qualified Cost Accountant) Mousam Roy having more than 5 years experience in commerce field,teaching field as well as professional field with working with PSU and big Firm.

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