The Compliance Schedule under GST
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 9-1-2018<\/p>\n
Types and objectives of the filing:
\n * 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.
\n\tGSTR-1: Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month.
\n\tGSTR-5: The GST Return<\/p>\n
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\n * 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,
\n\tOne 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
\n\tOne 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.
\n\tGST 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.
\nThe compliance schedule<\/p>\n
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\n30th April, 2018
\nNotification No. 57\/2017- CT, dated 15.11.2017
\n3.
\nRegistered person having turnover more than 1.5 Cr.
\nGSTR-1
\nJuly – November, 2017
\n10th January, 2018
\nNotification No. 72\/2017- CT, dated 29.12.2017
\nDecember, 2017
\n10th February, 2018
\nNotification No. 58\/2017- CT, dated 15.11.2017
\nJanuary, 2018
\n10th March, 2018
\nNotification No. 58\/2017- CT, dated 15.11.2017
\nFebruary, 2018
\n10th April, 2018
\nNotification No. 58\/2017- CT, dated 15.11.2017
\nMarch, 2018
\n10th May, 2018
\nNotification No. 58\/2017- CT, dated 15.11.2017
\n4.
\nFor Non-resident taxable person
\nGSTR-5
\nJuly- December, 2017
\n31st January, 2018
\nNotification No. 68\/2017- CT, dated 21.12.2017
\n5.
\nFor Supplier of online information and database access <\/p>\n
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