Each enlisted merchant is required to record return for the recommended charge period. A Return should be recorded regardless of the possibility that there is no business movement (i.e. Nil Return) amid the said charge time of return. Types of GST Returns and Due Dates RETURN FOR DUE DATE GSTR 1 Outward supplies made by taxpayer (Sales) 10th of the next month GSTR 2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. 15th of the next month GSTR 3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. 20th of the next month GSTR 4 Quarterly return for Composite Taxpayer 18th of the month next to quarter GSTR 5 Return for Non-Resident Foreign Taxpayer Last day of registration GSTR 6 Return for Input Service Distributor (ISD) 15th of the next month GSTR 7 Return for Tax Deducted at S...
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