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GST Returns and Due dates

Goods and Services Tax (GST) is a tax levied on the supply of goods and services in India. If you are registered under GST, you are required to file regular GST returns. The due dates for GST return filing depend on the type of taxpayer and the turnover of the business. GST returns are the tax forms that need to be filed by registered taxpayers to the Indian government on a regular basis. Here are the different types of GST returns and their due dates:

  1. GSTR-1: GSTR-1 is a monthly or quarterly return that contains details of outward supplies made by a registered taxpayer. The due date for filing GSTR-1 is the 11th day of the following month for monthly filers and the last day of the following month for quarterly filers.
  2. GSTR-3B: GSTR-3B is a monthly return that summarises the details of inward and outward supplies, input tax credit claimed, and tax paid. The due date for filing GSTR-3B is the 20th day of the following month.
  3. GSTR-4: GSTR-4 is a quarterly return that is filed by taxpayers who have opted for the Composition Scheme. The due date for filing GSTR-4 is the 18th day of the month following the end of the quarter.
  4. GSTR-5: GSTR-5 is a monthly return that is filed by non-resident taxpayers who are registered under GST. The due date for filing GSTR-5 is the 20th day of the following month.
  5. GSTR-6: GSTR-6 is a monthly return that is filed by Input Service Distributors (ISDs) to distribute the input tax credit to its branches. The due date for filing GSTR-6 is the 13th day of the following month.
  6. GSTR-7: GSTR-7 is a monthly return that is filed by taxpayers who are required to deduct TDS under GST. The due date for filing GSTR-7 is the 10th day of the following month.
  7. GSTR-8: GSTR-8 is a monthly return that is filed by e-commerce operators who are required to collect TCS under GST. The due date for filing GSTR-8 is the 10th day of the following month.
  8. GSTR-9: GSTR-9 is an annual return that summarises the details of all inward and outward supplies, input tax credit claimed, and tax paid during the financial year. The due date for filing GSTR-9 is the 31st December of the following financial year.
  9. GSTR-10: GSTR-10 is a final return that is filed by taxpayers whose GST registration has been cancelled or surrendered. The due date for filing GSTR-10 is within three months of the date of cancellation or surrender.

It is important to note that these due dates are subject to change by the Indian government, so it is recommended to check for the latest updates on the official GST portal.

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