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Periodicity of Return Filing

Para 2 - Draft-Bills-Reports - Business Process for GST on GST Return - Goods and Services Tax - Para 2 - 2. 2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns for dif .....

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e 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. Return / Ledger For To be filed by 1 GST .....

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an compounding taxpayer and ISD) 20thof the next month 4 GSTR 4 Quarterly return for compounding Taxpayer 18thof the month next to quarter 5 GSTR 5 Periodic return by Non-Resident Foreign Taxpayer Last day of registration 6 GSTR 6 Return for Input Se .....

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r of taxpayer Continuous 2.2 Other important points relating to 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) (Ann .....

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separately. (iii) Compounding taxpayers would have to file a quarterly return called GSTR-4 (Annexure-V). (iv) Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file monthly returns and thereby make their su .....

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/Non -Resident taxpayers will be done in the same manner as that of Normal / Regular taxpayers. (vi) Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period .....

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r. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI]. (vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial record .....

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