The Compliance Schedule under GST
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 9-1-2018
Types and objectives of the filing:
* GSTR-3B: With the objective of ensuring smooth roll out of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it was decided that, for the initial months of GST regime, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month.
GSTR-1: Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month.
GSTR-5: The GST Return
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ds as the below;
* One day immediately preceding the date on which his registration is granted for claim under clause (a) or clause (b) of sub-section (1) of section 18,
One day immediately preceding the date from which he becomes liable to pay tax under section (9) for claim under clause (c) of sub-section (1) of section 18, and
One day immediately preceding the date from which the supplies made by registered taxpayer becomes taxable for claim under clause (c) of sub-section (1) of section 18.
GST CMP-03 : After opting into Composition Scheme, a taxpayer has to intimate the government about the stock held by them on the day of opting into the scheme. The stock details have to be provided in Form GST CMP-03.
The compliance schedule
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, 2018
30th April, 2018
Notification No. 57/2017- CT, dated 15.11.2017
3.
Registered person having turnover more than 1.5 Cr.
GSTR-1
July – November, 2017
10th January, 2018
Notification No. 72/2017- CT, dated 29.12.2017
December, 2017
10th February, 2018
Notification No. 58/2017- CT, dated 15.11.2017
January, 2018
10th March, 2018
Notification No. 58/2017- CT, dated 15.11.2017
February, 2018
10th April, 2018
Notification No. 58/2017- CT, dated 15.11.2017
March, 2018
10th May, 2018
Notification No. 58/2017- CT, dated 15.11.2017
4.
For Non-resident taxable person
GSTR-5
July- December, 2017
31st January, 2018
Notification No. 68/2017- CT, dated 21.12.2017
5.
For Supplier of online information and database access
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