NEW DELHI: Filing of returns with the Government within stipulated dates is important for a taxpayer in order to avoid incurring any Interest and Penalty.
Forms GSTR-1 AND 3B are to be filled by a person registered under GST for each month other than the people who are registered under the composition scheme.
The important dates that should be remembered for filing GST returns are:
GSTR-3B is to be filed by all taxpayers and the last -date to file is 20th July 2019.
GSTR-1 is to be paid by taxpayers whose turnover is below Rs. 1.5 Crore and also not opted for Monthly Return. The last date to file is 31st July 2019.
GSTR-1 is to be paid by taxpayer s with turnover above Rs. 1.5 Crore or opted for Monthly returns. The last date to file is 11th July 2019.
GSTR-9 is an annual return and the last date to file is 31st August 2019.
For GSTR-9A, the annual return is to be filled by Composition Dealers and the last date of filing is 31st August.
GSTR-9C is a reconciliation statement to be filled by taxpayers with aggregate turnover exceeding Rs. 2 crore from July 2017 to March 2018. The last date to file it is 31st August 2019.
Source- Knn India.