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10 March, 2017

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Frequency of Returns under GST (Monthly / Annually)

S. No.Who is Liable to file return?When i.e. at what frequency return need to be filled?
Return for Outward Supplies (Section 32 read with Rule-1 )Return for Inward Supplies (Section 33 read with Rule-2)Monthly Return (Section 34 read with Rule-3)Annual Return (Section 39 read with Rule-21)
1Registered Taxable Person (Specified in Schedule V)Monthly by 10th of Succeeding month of relevant tax periodMonthly by 15th of Succeeding month of relevant tax periodMonthly by 20th of Succeeding month of relevant tax periodAnnually by 31th of December of subsequent F.Y. Special Point: Person Liable for Audit under 42(4) shall submit audit report and return and reconciliation statements
2Composition Supplier under Section 9N.A.N.A.Quarterly by 18th of Succeeding month of relevant tax periodAnnually by 31th of December of subsequent F.Y.
3Non-Resident taxable person (NR)Monthly by 10th of Succeeding month of relevant tax periodMonthly by 15th of Succeeding month of relevant tax periodMonthly by 20th of Succeeding month of relevant tax periodNot Applicable
4Input Service Distributor (ISD)Not ApplicableNot ApplicableMonthly by 30th of Succeeding month of relevant tax periodNot Applicable
5Person required to deduct tax at source under Section 46 of MGLNot ApplicableNot ApplicableMonthly by 10th of Succeeding month of relevant tax periodNot Applicable
6Supplies effected through e-CommerceMonthly by 10th of Succeeding month of relevant tax periodMonthly by 15th of Succeeding month of relevant tax periodMonthly by 20th of Succeeding month of relevant tax periodAnnually by 31th of December of subsequent F.Y. Special Point: Person Liable for Audit under 53(4) shall submit audit report and return and reconciliation statements

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