Registration

• GST is a complicated matter.
• It requires expert advice on Registration.
• There are various overlapping section headings
• GST Registration Requirement

   Legal Advice

• Legal Advise on G.S.T matters regarding Taxability, Audit & Return Filings.

   Return Filing

• Return filing electronically & manually.

GOODS & SERVICES TAX / IDT UPDATE – 98  

UPDATED Due Dates of Upcoming GST Returns  

Due Date

TURNOVER IN THE LAST FINANCIAL YEAR IS GREATER THAN 5 CRORE

GSTR 1 (SALES DATA MONTHLY)       -    Due Date is 11th of the following month

GSTR 3B (GST LIABILITY MONTHLY)  -    Due Date is 20th of the following month

TURNOVER IN THE LAST FINANCIAL YEAR IS LESS THAN 5 CRORE

GSTR 1 (SALES DATA QUATERLY)      -    Due Date is 13th of the following month

GSTR 3B (GST LIABILITY MONTHLY)  -    Due Date is 22nd of the following month

AS PER RULE 37 OF THE GST ACT (Rule 37 of CGST/SGST Rules)

ALL REGISTERED TAXPAYERS CLAIMING INPUT TAX OF GOODS/SERVICES HAS TO PAY CREDITORS WITHIN 180 DAYS OF THE ISSUE OF THE INVOICE, AND THE ITC CLAIM WILL BE REVERSED.

SME/MSME VENDORS NEED TO BE PAID WITHIN 45 DAYS