9911796707
TMI BlogPeriodicity of Return FilingX X X X Extracts X X X X X X X X Extracts X X X X ..... rior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. The periodicity of return for different categories of taxpayers is as follows: S. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpayer Continuous 11 Tax ledger of taxpayer Continuous 2.2 Other important points relating to periodicity of return filing are as under:- (i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration. (ii) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xii) Cut-off date for filing of TDS (Tax Deducted at Source) return (GSTR-7) (Annexure-VIII) by Tax Deductor would be 10th day of the succeeding month. (xiii) For Annual return, the cut-off date would be 31st December following the end of the financial year for which it is filed. (xiv) The filing of return would be only through online mode although the facility of offline generation and prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
