GST Filing Deadlines: GSTR-6 Due by 13th, GSTR-5 by 20th; Restrictions Apply for Pending Returns and Corrections.

The procedures and deadlines for filing monthly GST returns under various sections of the GST law. Input Service Distributors must file returns in FORM GSTR-6 within 13 days after the month's end. Registered non-resident taxable persons must file returns in FORM GSTR-5 within 20 days after the month's end or within seven days after the registration period ends. The Commissioner can extend filing deadlines, and tax payments must be made by the return's due date. Returns must be filed even with no supply, and corrections are allowed before specific deadlines. Filing is restricted if prior returns are pending, and returns cannot be filed after three years from the due date, unless permitted by the government.

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