|
Home
Forgot password New User/ Regiser Register to get Live Demo
Furnishing of Return (GSTR-3) [Section 39(1) & (2) of CGST Act] - GST Ready Reckoner - GSTExtract ..... ns of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within 30th April from the end of the financial year. (2) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month. (3) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and ma ..... x x x x x Extracts x x x x x Furnishing of Return (GSTR-3) Section 39(1) & (2) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... arter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month. Provided also that while making a deposit in FORM GST PMT-06, such a registered person may- (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. Thus the amount deposited by the registered persons shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the retur ..... x x x x x Extracts x x x x x Furnishing of Return (GSTR-3) Section 39(1) & (2) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... the end of the financial year during which such withdrawal falls Obligation to file following return by composition dealer Form No. Periodicity Due date CMP-08 Quarterly 18th day of the month every quarter GSTR-4 Annually 30th day of April, following the end of such financial year. In case withdraw from the composition scheme:- A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the ..... x x x x x Extracts x x x x x Furnishing of Return (GSTR-3) Section 39(1) & (2) of CGST Act - GST Ready Reckoner - GST x x x x x Extracts x x x x x
|
