Important GST dates to remember for e-filing of Tax return in 2017

The Goods and Services tax has been rolled out in India this year with the intent to bring all regions under "One Tax Regime". Along with the implementation of GST across all the states, the Centre government also released the GST form details which are required to be filled as per the given calendar.

With one-tax regime, all the submission and uploading work has to be done online. Tax return basically refers to the document which needs to be filed by the person as per the tax administrative laws. The tax payers registered under different categories have separate return forms like the one under the one registered under composition scheme as Input Service Distributor can deduct or collect the tax (TDS/TCS).

Detailed information about the dates for e-filing of tax returns is enumerated as below:

GSTR-1 Details of outward supplies of taxable goods and/or services effected to be submitted by Registered Taxable Supplier before 10th of the next month

GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit to be submitted by registered Taxable Recipient before 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 to be submitted by registered Taxable Person before 20th of the next month

GSTR-4 Quarterly returns for compounding taxable person to be submitted by Composition Supplier before 18th of the month succeeding quarter

GSTR-5 Return for Non-Resident foreign taxable person to be submitted by Non-Resident Taxable Person before 20th of the next month

GSTR-6 Return for Input Service Distributor to be submitted by Input Service Distributor before 13th of the next month

GSTR-7 Return for authorities deducting tax at source before 10th of the next month

GSTR-8 Details of supplies affected through e-commerce operator and the amount of tax collected by E-commerce Operator/Tax Collector to be filed before 10th of the next month

GSTR-9 Annual Return to be filed by Registered Taxable Person before 31st December of next financial year

GSTR-10 Final Return i.e., Taxable person whose registration has been surrendered or cancelled can apply within three months of the date of cancellation or date of cancellation order, whichever is later.

All these returns can be filed digitally using a common portal, GSTN (Goods and Services Tax Network) launched by the government to build IT infrastructure and services required for implementing Goods and Services Tax (GST).

 

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