GST Return Filing
Every Person registered under the GST Act has to file GST returns on a regular basis, failing which may attract monetary effects like late fee and interest and non-monetary effects like blocking of e-waybills, cancellation of GST Registration, etc.
GST Return filing Due Dates:
GSTR-1 – 11th of next month (13th of month succeeding the quarter if QRMP is opted)
IFF (Optional by taxpayers under the QRMP scheme) – 13th of next month
GSTR-3B – 20th of next month (22nd or 24th of month succeeding the quarter if QRMP is opted)
CMP-08 (For those who opted Composition Scheme) - 18th of month succeeding the quarter
GSTR-4 (For those who opted Composition Scheme) – 30th June of succeeding financial year
GSTR-5 (Non-resident taxable person) – 20th of the next month
GSTR-5A (Non-resident OIDAR service provider) – 20th of the next month
GSTR-6 (Input Service Distributor) – 13th of the next month
GSTR-7 (Registered persons who are deducting TDS) – 10th of the next month
GSTR-8 (e-commerce operators should file details of supplies effected and the amount of tax collected at source by them) – 10th of the next month
