A person is registered or is liable to be registered under the law would be a taxable person in GST. A person would be liable to be registered under the law under two categories:
a) Person liable to be registered mandatorily.
b) Person liable to be registered provided aggregate turnover of supply of goods or services or both exceeds threshold limit.
Generally, a person is liable to pay tax on the supply of goods or services made by him Due dates for Compliances under GST
1. 11-05-19– Due date for filing GSTR-1 for m/o April 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018- Central Tax.
2. 10-05-19– Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of April 19.
3. 10-05-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o April 19.
4. 20-05-19- Due date for filing GSTR-5 & GSTR-5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o April 19.
5. 13-05-2019– Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the m/o April 19.
6. 20-05-2019– GSTR-3B for the m/o April 19. Pay due Tax till this date.
7. RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed