{"id":11680,"date":"2020-04-07T15:46:27","date_gmt":"2020-04-07T10:16:27","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=11680"},"modified":"2024-06-03T16:21:12","modified_gmt":"2024-06-03T10:51:12","slug":"gst-returns-and-due-dates","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gst-returns-and-due-dates\/","title":{"rendered":"Goods and Services Tax (GST) Returns and Due Dates"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#what\">What is Goods and Services Tax (GST)?<\/a><\/li>\n<li id=\"what\"><a href=\"#goods\">Goods and Services Tax (GST) Returns<\/a><\/li>\n<li><a href=\"#types\">Types of GST Returns<\/a><\/li>\n<li><a href=\"#services\">Goods and Services Tax (GST) Returns Due Dates<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"color: #1e82b6; font-size: 20px !important; text-align: justify;\">What is Goods and Services Tax (GST)?<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Goods and Service Tax (<\/span><b>GST<\/b><span style=\"font-weight: 400;\">) is an indirect tax levied on the supply of goods and services.<\/span><span style=\"font-weight: 400;\"> GST is an Indirect Tax which has replaced many Indirect Taxes in India. The Act came into effect on 1st July 2017.<\/span><\/p>\n<p id=\"goods\" style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-15426 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/04\/Goods-and-Services-Tax-GST-Returns-and-Due-Dates-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 style=\"color: #1e82b6; font-size: 20px !important; text-align: justify;\">Goods and Services Tax (GST) Returns<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GST return is a document containing details of supply including exempt or taxable supply nil rated or supply made to unregistered person etc. Every registered person required to file return consisting supply and GST paid by the supplier on its outward supply with the GST portal. <\/span><a href=\"https:\/\/www.cagmc.com\/gst-returns\/\"><b id=\"types\">GST return<\/b><\/a><span style=\"font-weight: 400;\"> is a document that will contain all the details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Once you file <\/span><b>GST returns<\/b><span style=\"font-weight: 400;\">, you will need to pay the resulting tax liability (money that you owe the government).<\/span><\/p>\n<h3 style=\"color: #1e82b6; font-size: 20px !important; text-align: justify;\">Types of GST Returns<\/h3>\n<p style=\"text-align: justify;\"><strong>1. GSTR-1<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-1<\/span><span style=\"font-weight: 400;\"> is the return to be furnished for reporting details of all outward supplies of goods and services made, or in other words, sales transactions made during a tax period, and also for reporting debit and credit notes issued. Any amendments to sales invoices made, even pertaining to previous tax periods, should be reported in the <a href=\"https:\/\/cleartax.in\/s\/gstr-1\" target=\"_blank\" rel=\"noopener\">GSTR-1 return<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-1 is to be filed by all normal taxpayers who are registered under GST. It is to be filed monthly, except in the case of small taxpayers with turnover up to Rs.1.5 crore in the previous financial year, who can file the same on a quarterly basis.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>2. GSTR-2A<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-2A<\/span><span style=\"font-weight: 400;\"> is the return containing details of all inward supplies of goods and services i.e. purchases made from registered suppliers during a tax period. The data is auto-populated based on data filed by the suppliers in their GSTR-1 return. GSTR-2A is a read-only return and no action can be taken.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>3. GSTR-2<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-2<\/span><span style=\"font-weight: 400;\"> is the return for reporting the inward supplies of goods and services i.e. the purchases made during a tax period. The details in the GSTR-2 return are auto-populated from the GSTR-2A. Unlike GSTR-2A, the GSTR-2 return can be edited.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-2 is to be filed by all normal taxpayers registered under GST; however, the filing of the same has been suspended ever since the inception of GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>4. GSTR-3<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-3<\/span><span style=\"font-weight: 400;\"> is a monthly summary return for furnishing summarized details of all outward supplies made; inward supplies received and input tax credit claimed, along with details of the tax liability and taxes paid. This return is auto-generated on the basis of the GSTR-1 and GSTR-2 returns filed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-3 is to be filed by all normal taxpayers registered under GST; however, the filing of the same has been suspended ever since the inception of GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>5. GSTR-3B<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-3B<\/span><span style=\"font-weight: 400;\"> is a monthly self-declaration to be filed, for furnishing summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-3B is to be filed by all normal taxpayers registered under GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>6. GSTR-4 \/ CMP-08<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-4<\/span><span style=\"font-weight: 400;\"> is the return that was to be filed by taxpayers who have opted for the Composition Scheme under GST. <\/span><span style=\"font-weight: 400;\">CMP-08<\/span><span style=\"font-weight: 400;\"> is the return which has replaced the now erstwhile GSTR-4. The Composition Scheme is a scheme in which taxpayers with turnover up to Rs.1.5 crores can opt into and pay taxes at a fixed rate on the turnover declared.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The CMP-08 return is to be filed on a quarterly basis.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>7. GSTR-5<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-5<\/span><span style=\"font-weight: 400;\"> is the return to be filed by non-resident foreign taxpayers, who are registered under GST and carry out business transactions in India. The return contains details of all outward supplies made, inward supplies received, credit\/debit notes, tax liability and taxes paid.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The GSTR-5 return is to be filed monthly for each month that the taxpayer is registered under GST in India.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>8. GSTR-6<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-6<\/span><span style=\"font-weight: 400;\"> is a monthly return to be filed by an Input Service Distributor (ISD). It will contain details of input tax credit received and distributed by the ISD. It will further contain details of all documents issued for the distribution of input credit and the manner of distribution.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>9. GSTR-7<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-7<\/span><span style=\"font-weight: 400;\"> is a monthly return to be filed by persons required to deduct TDS (Tax deducted at source) under GST. GSTR 7 will contain details of TDS deducted, the TDS liability payable and paid and TDS refund claimed, if any.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>10. GSTR-8<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-8<\/span><span style=\"font-weight: 400;\"> is a monthly return to be filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS). GSTR-8 will contain details of all supplies made through the E-commerce platform, and the TCS collected on the same.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The GSTR-8 return is to be filed on a monthly basis.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>11. GSTR-9<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9<\/span><span style=\"font-weight: 400;\"> is the annual return to be filed by taxpayers registered under GST. It will contain details of all outward supplies made, inward supplies received during the relevant previous year under different tax heads i.e. CGST, SGST &amp; IGST and HSN codes, along with details of taxes payable and paid. It is a consolidation of all the monthly or quarterly returns (GSTR-1, GSTR-2A, and GSTR-3B) filed during that year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9 is required to be filed by all taxpayers registered under GST, except taxpayers who have opted for the Composition Scheme, Casual Taxable Persons, Input Service Distributors, Non-resident Taxable Persons and persons paying <\/span><span style=\"font-weight: 400;\">TDS<\/span><span style=\"font-weight: 400;\"> under section 51 of CGST Act.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 37th GST Council meeting took the decision to make GSTR-9 filing optional for businesses with turnover up to Rs.2 crore for FY 17-18 and FY 18-19.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>12. GSTR-9A<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9A<\/span><span style=\"font-weight: 400;\"> is the annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year. It is a consolidation of all the quarterly returns filed during that financial year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9A filing for Composition taxpayers has been waived off for FY 2017-18 and FY 2018-19 as per the decision taken in the 27th GST Council meeting.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>13. GSTR-9C<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9C<\/span><span style=\"font-weight: 400;\"> is the reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds Rs.2 crore in a financial year. The registered person has to get their books of accounts audited by a Chartered\/Cost Accountant. The statement of reconciliation is between these audited financial statements of the taxpayer and the annual return GSTR-9 that has been filed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-9C is to be filed for every <\/span><span style=\"font-weight: 400;\">GSTIN<\/span><span style=\"font-weight: 400;\">, hence, one <\/span><span style=\"font-weight: 400;\">PAN<\/span><span style=\"font-weight: 400;\"> can have multiple GSTR-9C forms being filed.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>14. GSTR-10<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-10<\/span><span style=\"font-weight: 400;\"> is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return and has to be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>15. GSTR-11<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">GSTR-11<\/span><span id=\"services\" style=\"font-weight: 400;\"> is the return to be filed by persons who have been issued a Unique Identity Number (UIN) in order to get a refund under GST for the goods and services purchased by them in India. UIN is a classification made for foreign diplomatic missions and embassies not liable to tax in India, for the purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and refund claimed.<\/span><\/p>\n<h3 style=\"color: #1e82b6; font-size: 20px !important; text-align: justify;\">Goods and Services Tax (GST) Returns Due Dates<\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-left: 15px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 100px;\"><b>Return Form<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>Particulars<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>Frequency<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-1<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Details of outward supplies of taxable goods and\/or services affected<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">11<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-2<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Details of inward supplies of taxable goods and\/or services affected claiming the input tax credit.<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">15th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-3<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">20th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-3B<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Simple Return in which summary of outward supplies along with Input Tax Credit is declared\u00a0 and payment of tax is affected by taxpayer<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">20th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>CMP-08**<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Return for a taxpayer registered under the composition levy<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">18th of the month succeeding quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-5<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Return for a Non-Resident foreign taxable person<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">20th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-6<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Return for an Input Service Distributor<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">13th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-7<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Return for authorities deducting tax at source.<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">10th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-8<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Details of supplies effected through e-commerce operator and the amount of tax collected<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">10th of the next month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-9<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Annual Return for a Normal Taxpayer<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Annually<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">31st December of next financial year*<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-9A<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Annual Return a taxpayer registered under the composition levy anytime during the year<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Annually<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">31st December of next financial year*<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-10<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Final Return<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Once, when GST Registration is cancelled or surrendered<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Within three months of the date of cancellation or date of cancellation order, whichever is later.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><b>GSTR-11<\/b><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Details of inward supplies to be furnished by a person having UIN and claiming a refund<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><span style=\"font-weight: 400;\">28th of the month following the month for which statement is filed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">*subject to any Changes made by official announcement<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">**<\/span><span style=\"font-weight: 400;\">CMP-08<\/span><span style=\"font-weight: 400;\"> is the return which has replaced the now erstwhile GSTR-4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content What is Goods and Services Tax (GST)? Goods and Services Tax (GST) Returns Types of GST Returns [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15426,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Returns and Due Dates: Goods &amp; Services Tax - CAGMC Jaipur<\/title>\n<meta name=\"description\" content=\"Read about GST Returns and Due Dates: Goods &amp; Services Tax. 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