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. 20-05-2019GSTR-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

Author Bio

More Under Goods and Services Tax

One Comment

  1. dinesh kapoor says:

    Please check the due date of furnishing outward supply return for the month April to Jun 2019 (i..e. monthly return for registered person with aggregate turnover more than 1.50cr) has been extended vide Notification No. 12/2019 – Central Tax New Delhi, the 7th March, 2019.

Leave a Comment

Your email address will not be published. Required fields are marked *