Скачать или смотреть All gst returns type and due dates every accountant must know this

GST RETURNS – TYPES & DUE DATES (A to Z GUIDE)
Missed GST returns?
👉 Late fees
👉 Interest
👉 GST notices
👉 ITC blocked

❌ Don’t stay confused.
✅ Understand ALL GST FORMS + DUE DATES in one single post.

📌 REGULAR GST RETURNS
🔹 GSTR-1 – Sales Return
👉 What: Outward supplies (Sales details)
👉 Who: Normal GST taxpayers
👉 Due Date:
• Monthly: 11th of next month
• Quarterly (QRMP): 13th after the quarter

🔹 GSTR-3B – Summary Return
👉 What: Tax payment + summary of sales & purchases
👉 Who: All regular GST taxpayers
👉 Due Date:
• Monthly: 20th of next month
• QRMP: 22nd / 24th (state-wise)

📌 QRMP SCHEME
🔹 IFF (Optional)
👉 What: Monthly B2B sales upload
👉 Due Date: 13th of next month

📌 ANNUAL GST RETURNS
🔹 GSTR-9 – Annual Return
👉 Who: Regular GST taxpayers
👉 Due Date: 31st December (next financial year)

🔹 GSTR-9C – Reconciliation Statement
👉 Who: Taxpayers with turnover above ₹5 Crore
👉 Due Date: 31st December

📌 COMPOSITION SCHEME
🔹 GSTR-4
👉 Who: Composition dealers
👉 Due Date: 30th April

📌 SPECIAL GST RETURNS
🔹 GSTR-5
👉 Who: Non-Resident Taxable Person
👉 Due Date: 20th of next month

🔹 GSTR-6
👉 Who: Input Service Distributor (ISD)
👉 Due Date: 13th

🔹 GSTR-7
👉 Who: TDS under GST
👉 Due Date: 10th

🔹 GSTR-8
👉 Who: E-commerce operators (TCS)
👉 Due Date: 10th

📌 OTHER IMPORTANT FORMS
🔹 CMP-08
👉 Who: Composition dealers
👉 Due Date: 18th after the quarter

🔹 ITC-04
👉 What: Job work details
👉 Due Date: 25th after the half-year

🔹 GSTR-10 (Final Return)
👉 When: After GST cancellation
👉 Due Date: Within 3 months

🔹 GSTR-11
👉 Who: UIN holders
👉 Due Date: 28th of the month

⚠️ DISADVANTAGES OF LATE FILING
❌ Late fees ₹50/day (₹20/day for Nil return)
❌ Interest @18%
❌ ITC gets blocked
❌ GST notices
❌ Return filing chain breaks

✅ PRO TIP (SAVE THIS)
🗓️ 11th – GSTR-1
🗓️ 20th – GSTR-3B
🗓️ 10th – GSTR-7 & GSTR-8
🗓️ 31st Dec – GSTR-9 / GSTR-9C

💡 FOLLOW @moneykibaatein6743
For GST | Tax | Accounting | Finance

📌 Save | Share | Educate Others