GST Return Filling

1
What is GST return filing?

• GST returns is a document that will contain all
  the details of your sales, purchase,
  tax collected on sales (output tax), and tax paid
  on purchases (input tax). Once you file GST
  returns, you will need to pay the
  resulting tax liability (money that you owe the
  government).

2
Who can apply GST Return filing?

• Any regular business has to file 3 monthly and
  one annual GST return. The beauty of the system
  is that one has to manually enter details of one
  monthly return GST-1. The two returns GST-2
  GST-3 will get auto populated by deriving
  information from GSTR-1 filed by you and your
  vendors.

3
GST Retrun Filing Due Dates

• Due Dates

• Period (Quarterly)

• April-June
• January-March
• July-September
• October-December
• GSTR-1 It is quaterly return filling.

• 31st July
• 30th April
• 31st December
• 15th February

4
GSTR-2 GSTR-3

• GSTR-2 and GSTR-3 filing dates for July to March
  will be worked out later by a committee officer.

5
GSTR-3B

• It has been extended to March. All business to
  e-file GST return (GSTR-3B) by 20th of next month
  till March

6
GSTR-4

• Due dates for GST return filing for the quarter
  July-Sept, is December of the current year.

7
GSTR-5

• Due date for online GST return filing for period
  July to December is 31st January 2020.

8
GSTR-6

• Due date for GST return filing for July 2018 is
  31st December 2019.

9
Wind up

• For more detail visit our website
  www.gsbtaxation.com
• Thank you