1 / 2

Compliances Under Gst

Compliances Under Gst<br>

efilingportal
Télécharger la présentation

Compliances Under Gst

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Compliances Under Gst A Tax invoice is an invoice issued by a registered dealer to the purchaser, showing the amount of tax payable. The invoice should be created in triplicate – Original for recipient, Duplicate for Transporter and Triplicate for supplier. A return is a document that a taxpayer is required to file as per the law with the tax administrative authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return. Similarly there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an input service Distributor, a person liable to deduct or collect the tax (TDS/TCS) TYPES OF RETURNS GSTR-1 (Registered taxable supplier) - Details of outward supplies of taxable goods and/or services effected. - 10th of the next month GSTR-2 (Registered taxable recipient) - Details of inward supplies of taxable goods and/or services effected claiming input tax credit. - 15th of the next month GSTR-3 (Registered taxable person) - Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. - 20th of the next month GSTR-4 (Composition supplier) -Quarterly return for compounding taxable person -18th of the month succeeding quarter GSTR-5 (Non-Resident Taxable Person)

  2. - Return for non-resident foreign taxable person - 20th of the next month GSTR-6 (Input Service Distributor) - Return for input service Distributor - 13th of the next month GSTR-7 (Tax Deductor) - Return for authorities deducting tax at source. - 10th of the next month GSTR-8 (E-Commerce operator/Tax collector) - Details of supplies effected through e-commerce operator and the amount of tax collected - 10th of the next month GSTR-9 (Registered Taxable Person) - Annual Return - 31st December of next financial year GSTR-10 (Taxable person whose registration has been surrendered or cancelled) - Final Return - within three month of the date of cancellation or date of cancellation order, whichever is later. GSTR-11 (Person having UIN and claiming refund) - Details of inward supplies to be furnished by a person having UIN - 28th of the month following the month for which statement is filed. This article is about GST Registration for more information please visit our website:eFiling Portal

More Related