PHONE : + 91 984 572 1255

PHONE : + 91 984 572 1255

EMAIL : contact@balakrishnaandco.com

EMAIL : contact@balakrishnaandco.com

Goods and Service Tax




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Filing of GST Return : Monthly, Quarterly and Annual filing

 

The details of the returns required to be filed by the assessee under the GST regime are as below:

 

Form Type

 

Particulars

 

Frequency

 

Due Date

 

GSTR-1

 

Details of Outward supplies of Goods / services

 

 Monthly

 

10th of the succeeding month

 

GSTR-2A

 

Auto Generated details of the inward supplies to the recipient on the basis of GSTR-1 filed by the supplier.

 

Monthly

 

11th of the succeeding month

 

GSTR-2

 

Details of inward supplies of Goods / services.

 

Monthly

 

15th of the succeeding month

 

GSTR-1A

 

Auto generated details of outward supplies as added, corrected or deleted by the recipient.

 

Monthly

 

GSTR-3

 

Monthly Returns

 

Monthly

 

20th of the succeeding month

 

GSTR-9

 

Annual Return –Details of Input Tax Credit availed and GST paid which includes local, interstate and import/exports

 

Annual

 

31st December of succeeding Financial Year

 

GST ITC – 1

 

Communication of acceptance, discrepancy or duplication of input tax credit claim

 

Monthly

 

GSTR-4

 

Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.

 

Quarterly

 

18th of the succeeding month

 

GSTR-4A

 

Details of inward supplies made available to the recipient registered under composition

scheme on the basis of FORM GSTR-1 furnished by the supplier

 

GSTR-9A

 

Simplified Annual return by taxable persons registered under composite scheme.

 

Annual

 

31st December of succeeding Financial Year

 

GSTR – 5

 

Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

 

Monthly

 

20th of the succeeding month or 7 days after expiry of registration, whichever is earlier.

 

GSTR – 6

 

Details of input credit distributed (For Input Credit Distributor)

 

Monthly

 

13th of the succeeding month

 

GSTR-6A

 

Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier

 

Monthly

 

11th of the succeeding month

 

GSTR – 7

 

Return for authorities deducting tax at source

 

Monthly

 

10th of the succeeding month

 

GSTR – 7A

 

TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

 

Monthly

 

GSTR – 8

 

Details of supplies effected through e-commerce operator and the amount of tax collected on supplies.

 

Monthly

 

10th of the succeeding month

 

GSTR – 10

 

Final Return –  details of inputs and capital goods held, tax paid and payable.

 

Within 3 months from the cancellation of registration.

 


Contact Us at:

Balakrishna & Co, Chartered Accountants in Bangalore

No. 24, 10th Cross, Wilson Garden, Bangalore 560027

Contact No:

+91 98457 21255

+91 94480 80886

Email: contact@balakrishnaandco.com

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